Corrective Action Plans

Finding 33502 (2022-001)

Material Weakness 2022

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33470 (2022-001)

Significant Deficiency 2022

Child & Adolescent Behavioral Health

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The f...

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through 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 Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.

View Audit 32851

Finding 33467 (2022-002)

Significant Deficiency 2022

Unified School District #244

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O....

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the January 25, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 ? Misreported Checks Condition: During our review of Accounts Payable, it was noted that the use of split checks led to a check number designated for supplies being used to pay a different vendor for payroll taxes. Recommendation: Procedures should be implemented the only allow for check numbers to be used for one vendor only and those encumbered funds that aren?t fully spent be credited back to the original funds. Action Taken: Split checks will no longer be used and all current outstanding split check numbers have been reviewed in the accounting software to ensure that the checks have only been written to the appropriate vendor and that those outstanding split checks were only used on the appropriate vendors as stated in the original purchase order. Anticipated Completion Date: February 2023 Finding: 2022-002 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. - 56 - Action Taken: We are in agreement and since the 2022 fiscal audit took place, the District has updated their processes to include a review of all count sheets to ensure that the correct number of meals are being submitted for reimbursement. Anticipated Completion Date: October 24, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Christy Hess, Business Manager/Board Clerk, at (620) 364-8478. Sincerely Unified School District #244 Unified School District #244

View Audit 31822

Finding 33460 (2022-001)

None 2022

Facts-Sunrise, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Fi...

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) no application in file; (1) no citizenship status form. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party

View Audit 28758

Finding 33444 (2022-002)

Material Weakness 2022

Bethesda University

CA

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

The University evaluated and updated its internal control monitoring procedures so that the procedures will be properly followed and documented. The University have two basic categories of internal control ? preventive and detective. An effective internal control system will have both types as ea...

The University evaluated and updated its internal control monitoring procedures so that the procedures will be properly followed and documented. The University have two basic categories of internal control ? preventive and detective. An effective internal control system will have both types as each serves a different purpose. Preventive controls aim to decrease the chance of errors and fraud before they occur. Preventive controls are essential because they are proactive and focused on quality. Preventive controls include pre-approval of actions and transactions, access controls, employee screening and training etc. To protect those who handle finances from mistakes, false accusations or temptations, the following procedures have been enacted. Bethesda University checks require at least one signature. Money received from students is recorded in two places on the computer: QuickBooks (accounting software program), and Populi (school management system). In each transaction, money is received and recorded by the accountants. Bank deposits are conducted by the accountants, and all deposit records are kept in a binder with copies of all deposit slips and canceled checks. Once a month, the accountant does bank reconciliation by comparing QuickBooks records with bank stubs, bank statements, cleared checks, and monthly payment records. The expenditures are categorized in the appropriate budget category. Detective controls are designed to find errors or problems after the transaction has occurred. Detective controls are essential because they provide evidence that preventive controls are operating as intended, as well as offer an after the fact chance to detect irregularities. Detective controls include monthly reconciliations of departmental transactions, reviewing organizational performance, physical inventories. The University makes sure that the internal control over the accounting process and the federal awards and institutionally and adequately operate monitoring activities to monitor the internal control system over compliance. The Finance Committee at Bethesda University is responsible for the review, and the quality assurance. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

View Audit 28952

Finding 33381 (2022-001)

None 2022

Edp University of Puerto Rico, Inc.

PR

Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of t...

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of the R2T4 module process and will continue to enforce our retraining program to capture any deficiency on time and to be confident that any new staff member with incidence in the calculation of this process is properly trained and validated by our internal control staff

View Audit 28500

Finding 33378 (2022-002)

Significant Deficiency 2022

Health Partners Initiative

NE

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33377 (2022-001)

Significant Deficiency 2022

Health Partners Initiative

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33370 (2022-001)

Material Weakness 2022

Cottage Health

CA

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

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to en...

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated. This resulted in an overstatement of lost revenues reported in the Portal. Additionally, we noted two other errors in reporting of net patient service revenue in the Portal for 1 of 4 submissions. Current Status: In progress. Resolution: Management will change its methodology for amounts reported as lost revenues from Option i ? Actuals to Option iii ? Alternate Reasonable Methodology. Changing the methodology will allow management to restate lost revenues reported in the Portal and correct the amounts that were overstated. Management is also in the process of refining and implementing additional controls to ensure lost revenues are reported accurately. These controls will include detailed quarterly review by both the Cottage Health Director of Finance and the VP of Finance and Controller, of net revenue by financial class and provider. The Director of Finance and VP of Finance and Controller will also review and approve the amounts reported in the Portal prior to submission. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: September 30, 2023

View Audit 37779

Finding 33369 (2022-001)

Significant Deficiency 2022

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 30840 Questioned Costs: $1

Finding 33367 (2022-001)

Significant Deficiency 2022

Village Cooperative of Ames

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 36793

Finding 33366 (2022-001)

Significant Deficiency 2022

Rural Health, Inc.

IL

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? req...

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? requirements, we noted the following exceptions: ? For three (3) out of forty (40) sliding fee applications the annual income calculated was incorrect. Plan: Rural Health, Inc.?s (RHI) Director of Revenue Cycle and Chief Financial Officer will implement an additional step in the sliding fee application review process. Once RHI?s billing staff review the application for completeness, RHI?s Accountant will review and recalculate the patient?s household annual income to ensure patient is being placed in the correct discount level. This additional step in the review process will ensure that the sliding fee process is operating effectively and that the sliding fee policies and procedures are working properly. Anticipated Date of Completion: March 1, 2023 Name of Contact Person: Robert Odum, CFO

View Audit 35416

Finding 33344 (2022-005)

Significant Deficiency 2022

Titusville-Cocoa Airport Authority

FL

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

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance repo...

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance reports are received, the reports will be reviewed by management and submitted on a quarterly and/or annual basis. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Daugherty, Director of Airports & Justin Hopman, Deputy Director of Airport Operations, & Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33342 (2022-004)

Material Weakness 2022

Titusville-Cocoa Airport Authority

FL

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of t...

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of the grant(s) related to disposition of property or equipment acquired using federal or state grant funds. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Dougherty, Director of Airports, Justin Hopman, Deputy Director of Operations, and Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33334 (2022-001)

Significant Deficiency 2022

Gahanna-Jefferson Public School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.

View Audit 31699

Finding 33333 (2022-001)

Significant Deficiency 2022

Village Cooperative of Lakewood

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 30758

Finding 33327 (2022-001)

Material Weakness 2022

Ch'oosghai Community School Board of Education, Inc.

NM

Reporting Internal Control / Segregation of Duties

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconcil...

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconciliations.

View Audit 35334

Finding 33326 (2022-002)

Significant Deficiency 2022

City of West Melbourne, Florida

FL

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

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been ...

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been approved for release to the grantor. Corrective Action: The City recognizes the requirement to document review of the quarterly reports and while quarterly reports were reviewed, documentation was not provided. Procedures have been changed so that documentation in the form of a written or electronic approval of the report will be retained. Responsible Parties: Candice Blake, Finance Director Anticipated Completion Date: September 30, 2023

View Audit 33079

Finding 33305 (2022-001)

Significant Deficiency 2022

The Ministry of Caring, INC

DE

Internal Control / Segregation of Duties

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and con...

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and confirm accuracy (and track on spreadsheet, additional step). Grant compliance staff will submit to Deputy Director of Programs tracking spreadsheet to confirm completion (new step). Will review rent calculation with all staff who does rent calculation at a minimum of six times each year. Contact Person Responsible for Corrective Action: John Bates, Deputy Director of Programs Anticipated Completion Date of Corrective Action: To begin immediately.

View Audit 29591

Finding 33302 (2022-001)

Material Weakness 2022

Rescue, INC

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant...

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant access for bookkeeper to Rescue, Inc.'s online bank statements. This eliminates the extra step of the bookkeeper requesting statements as they can log into the bank account and pull the statements themselves when they are ready to work on them. This was also completed in June 2023. YEAR-END ACCRUALS AND ADJUSTING ENTRIES: Year-end adjustments were not made in the prior year. This was a result of the previous auditor not completing them in a timely manner. Due to deadlines, the FY22 audit was started before the FY21 audit was completed. We will formulate a comprehensive checklist for year-end activities to ensure all accruals and adjustments are made properly. QUARTERLY TRIAL BALANCE REVIEW: Balances were not accurate as the auditor had to make many audit adjusting entries. We will schedule quarterly trial balance reviews to identify any discrepancies or anomalies. We will also document findings from the trial balance reviews and develop an action plan to address identified issues. DEPRECIATION POLICIES AND SCHEDULE: Purchased items that met capital policy guidelines were expensed. We will implement a consistent monthly schedule for maintaining and recording depreciation. We will also set up a recurring entry in QuickBooks so that the depreciation entry is made automatically monthly. The depreciation schedule will be updated promptly whenever new assets are acquired. MONTHLY ENTRIES FOR INVESTMENTS, PREPAID EXPENSES, AND DEFERRED REVENUE: Entries for these financial items were not done properly and at best, were done quarterly. We will develop clear policies for entering investment activity, prepaid expense adjustments, and deferred revenue adjustments. Also, any entries related to these accounts will be done monthly to ensure timely reflection in the financial statements.

View Audit 29586

Finding 33227 (2022-001)

Material Weakness 2022

Housing Authority of City of Borger

TX

Procurement, Suspension & Debarment Material Weakness Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Str...

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Street Lubbock, TX 79424 Audit Period: April 1, 2021 ? March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned cost are referenced below. The findings are numbered consistently with the numbers assigned in the schedule. Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We are working with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. 12/30/2022 Cristi LaJeunesse, Executive Director If the Department of Housing and Urban Development has questions regarding this plan, please call Cristi LaJeunesse, Executive Director at (830) 583-2321. Sincerely yours, Cristi LaJeunesse, Executive Director

View Audit 29511

Finding 33172 (2022-007)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained...

2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Management will implement a policy of formally tracking all required reports and submission deadlines to address the delayed submission of the data collection form and reporting package and will submit the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Individual(s) Responsible for Corrective Action Plans: Marcelo Presser Interim Chief Financial Officer mpresser@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467

Finding 33167 (2022-001)

Significant Deficiency 2022

Carpenter's Shelter, Inc.

VA

Reporting Internal Control / Segregation of Duties

United States Department of Housing To Whom It May Concern: Carpenter?s Shelter (the Shelter) respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Han Group LLC 1020 19th Street, NW, Suite 800 Wash...

United States Department of Housing To Whom It May Concern: Carpenter?s Shelter (the Shelter) respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Han Group LLC 1020 19th Street, NW, Suite 800 Washington, DC 20036 Audit Period: July 1, 2021 to June 30, 2022 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2022 are discussed below: Finding 2022-001 ? Control Over Payroll Costs Criteria or Specific Requirements: Payroll costs charged to federal awards should be reviewed and approved by a responsible party. Condition: Payroll costs charged to the federal award did not agree with the payroll costs in the accounting system or payroll reports. Cause: Tracking for federal expenditures is kept outside of the accounting system and reports from the accounting system are not reconciled regularly with the federal submissions. Context and Effect: Each month, the grant submissions include payroll transactions. 3 of 83 transactions tested did not reflect the actual amount paid to the employee. The net impact of the errors was immaterial, but the errors indicate a control deficiency in accurately reporting payroll costs. Questioned Costs: Unknown. Repeat Finding: Similar finding was reported in the prior year. Recommendation: We recommend the grant reports are reconciled monthly with the accounting records and payroll records before submission. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding of the auditor and are working to implement the recommendation.

View Audit 34241

Finding 33159 (2022-003)

Significant Deficiency 2022

Prescott College, Inc.

AZ

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement w...

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In August 2021, the College hired a new Registrar who implemented changes to National Student Clearinghouse (NSC) reporting. These changes have been documented and include: 1) Review of error files received from the NSC related to degree verification. Update of student records based upon findings on error file. 2) Using additional report, diploma list, to manually check that graduating students are correctly reported to the NSC. 3) Strict adherence to deadlines contained in the College catalog regarding degree conferrals. 4) Increased communication between departments when student status changes occur between reporting dates. This response is the same as in the FY 2020-21 audit, to be completed by 6/30/22, the end of this audited period. While there were still issues found during the audit, the error rate decreased from 38.7% to 7.5% during FY 2021-22. Processes are still being refined to reduce the errors further. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 06/30/2023

View Audit 29857

Corrective Action Plans

Filters