Corrective Action Plans

Finding 34535 (2022-002)

Material Weakness 2022

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.

View Audit 36851 Questioned Costs: $1

Finding 34534 (2022-001)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 36851

Finding 34533 (2022-009)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 36851

Finding 34532 (2022-008)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 36851

Finding 34530 (2022-006)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 36851

Finding 34526 (2022-002)

Material Weakness 2022

Town of Clarksville

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher) from the IN Dept of Transportation to the Office Manager of Public Works. The Office Manager will prepare the LPA Invoice Voucher for INDOT and one of the two ERC?s, Public Works Director, or Assistant Public Works Director, will review for accuracy and sign off on the LPA Invoice Voucher. Anticipated Completion Date: May 9, 2023

View Audit 35793

Finding 34524 (2022-004)

Material Weakness 2022

Monroe Fire Protection District

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description o...

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description of Corrective Action Plan: The District has contacted our FEMA representative for guidance on how to complete the Programmatic Performance Reports which currently are past due. We were informed it was not on her priority list and it would be a while before she could help. This has often been an issue in submitting these reports. We have contacted a second representative who was slightly more helpful, but suggested we contact the next level of management for assistance. We hope to hear back from a Mr. Jones in the next week or two regarding our request. Once we have submitted all delinquent reports, we will create calendar reminders to check the portal for all grants monthly to ensure there are no missing or delinquent reports. Anticipated Completion Date: 12-31-2023 More information about this finding is available in the Supplemental Report. Monroe Fire Protection District 25

View Audit 32668

Finding 34523 (2022-003)

Material Weakness 2022

Monroe Fire Protection District

IN

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

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of d...

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of duties at the District and we believe our policies, procedures, individual job descriptions and management oversight fulfill these necessary requirements, we intend to comply with the suggestions made by the auditing staff. Description of Corrective Action Plan: The SAFER Reimbursement Request spreadsheets are prepared by two administrative personnel who perform checks and balances on calculations, payroll reports, time-keeping reports and employee roster changes before submitting the information to the Fire Chief for review and submission. The District now requires both Administrative personnel to sign and date a cover sheet upon completion of the compilation. The Financial Administrative Assistant will reconcile the data entered into the FEMA portal by the Chief by initialing a printed copy of the dated request. Anticipated Completion Date: To be implemented with all future reimbursement requests following this date 8-23-23 More information about this finding is available in the Supplemental Report.

View Audit 32668

Finding 34511 (2022-002)

Significant Deficiency 2022

City of Tracy

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing ...

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 32664

Finding 34508 (2022-001)

None 2022

Ryder Assisted Care, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 30771

Finding 34489 (2022-001)

Significant Deficiency 2022

Franklin County Career and Technology Center

PA

Internal Control / Segregation of Duties

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports ...

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Auditee Response: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023. Responsibility: Practical Nursing Program Administrator

View Audit 24069

Finding 34458 (2022-001)

Significant Deficiency 2022

Kishwaukee College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

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

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022

View Audit 32120 Questioned Costs: $1

Finding 34449 (2022-005)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Significant Deficiency

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the...

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the recommendation. A system has been implemented to send out the required notifications regarding Federal Direct Student Loan Program proceeds that have been applied to a participating student?s ac-count.

View Audit 30410

Finding 34448 (2022-004)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Reporting

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a ...

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a timely manner as prescribed by U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. A system has been imple-mented to ensure that the National Student Loan Data system is updated on a timely basis as pre-scribed by U.S. Department of Education regula-tions.

View Audit 30410

Finding 34447 (2022-003)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The inst...

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The instances of missed exit conferences with borrowers under the Federal Direct Loan Program were primarily related to students who had been dropped due to non-payment of tuition and who did not respond to our attempts to contact them for an exit conference. We understand that we failed to properly document our efforts to contact these students to schedule and perform an exit conference. We have amended our procedures to document our efforts to contact any students for which an exit conference is required and we have not been able to schedule one.

View Audit 30410

Finding 34445 (2022-001)

Material Weakness 2022

Housing Authority of the City of Laurens

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 36899

Finding 34444 (2022-002)

Significant Deficiency 2022

Harrison Municipal Housing Authority

AR

HUD Housing Programs Reporting Significant Deficiency

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial inform...

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial information can be used with adhoc repots versus manually tracking data on monthly basis to save time and ensure required deadlines are met

View Audit 35689

Finding 34425 (2022-002)

Significant Deficiency 2022

City of Boyd

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in pr...

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 35056

Finding 34422 (2022-001)

Material Weakness 2022

Oregon Shakespeare Festival Association, Inc.

OR

Reporting Internal Control / Segregation of Duties Material Weakness

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance t...

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance the control environment is on-going as department functionality is reviewed and changed. This includes control & oversight established over our material subledgers this calendar year. ?Monthly closings, including financial reporting, are in development and scheduled to start before the end of the fiscal year 10/31/2023. ?To achieve compliance OSF: ?Hired qualified accounting contractors to perform timely and accurate entries in our financial system of record beginning January 2023. ?Hired an Interim Executive Director, Tyler Hokama, with executive experience at multiple Fortune 500 companies on June 1, 2023. The Interim Executive Director is currently filling permanent, qualified Finance/Accounting roles within the organization, securing professional knowledge and actively overseeing the stabilization of Finance systems and processes. Anticipated Completion Date: October 31, 2023

View Audit 33127

Finding 34419 (2022-003)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-003 Recommendation: We recommend that the Cooperative continue to review internal controls currently in place. Action Taken: The Cooperative took the proper action to correct the misposted transactions during on-site visit. Planned Completion Date: March 31, 2023.

View Audit 32025

Finding 34418 (2022-002)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 32025

Finding 34417 (2022-001)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes i_mprovements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 32025

Finding 34376 (2022-002)

Significant Deficiency 2022

County of Bristol, Masaachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding No. 2022-002 Program: U.S. DEPARTMENT OF TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) ? ASSISTANCE LISTING # 21.027; SLFRP4044 Auditor?s recommendation: We recommend the County formalize internal control policies and procedures, inclusive of a robust subrecipi...

Finding No. 2022-002 Program: U.S. DEPARTMENT OF TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) ? ASSISTANCE LISTING # 21.027; SLFRP4044 Auditor?s recommendation: We recommend the County formalize internal control policies and procedures, inclusive of a robust subrecipient monitoring program., While the use of third-party consultants may be useful in the administration of a program of this size and nature, it is important to ensure the processes and documentation thereof, ensure the oversight and actions taken by the County are fully documented throughout the process. Moreover, the County should ensure that implemented policies and procedures ensure that all documentation is ultimately maintained by the County. The Uniform Guidance continues to highlight the importance and requirement for grantees to maintain internal control policies and procedures surrounding the compliance and administration of federal grants, focusing on clearly defining the key components (control environment, risk assessment, control activities, information and communication, monitoring). We recommend the County review and update current policies and procedures manuals to ensure all federal programs? internal control over compliance and central monitoring and reporting thereof is being met. Action Taken: The County implemented a plan associated with the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to distribute funds to subrecipient communities located in Bristol County. The first expenditures associated with the program began in January 2022. Due to initial incomplete and change in guidance related to the CSLFRF, the County attempted to implement procedures associated with the program. Those procedures changed as the guidance changed. Now that the Final Rules of the CSLFRF have been determined, the County has developed a formalized internal control policy and procedures, including a robust subrecipient monitoring program. The procedures include control environment, risk assessment, control activities, and information and communication monitoring. As part of the procedure, the County insures that all documentation associated with subrecipient grants are maintained by the County. Attached hereto is the current subrecipient policies and procedures.

View Audit 35709

Finding 34373 (2022-002)

Significant Deficiency 2022

Gaston County

NC

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documenta...

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management?s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: ? QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. ? QA maintains a log of all audits completed. ? Audit results are sent to supervisors and social workers for review of the findings. If errors are found, discussion takes place regarding how to correct errors. ? Supervisors conduct random checks of daysheets and discuss finding during supervision. ? All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. ? Daysheet trainings are conducted twice a year for all staff. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182

View Audit 35186 Questioned Costs: $1

Finding 34372 (2022-001)

Significant Deficiency 2022

Success for All Foundation, INC

MD

Internal Control / Segregation of Duties

The Organization agrees with the finding. Management?s current accounting software ?Great Plains? does not provide the capability of not allowing one from creating and posting their own journal entries. Management is presently looking at new software that will have this feature in place.

View Audit 33937

Corrective Action Plans

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