Corrective Action Plans

Finding 30549 (2022-001)

None 2022

IN

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 20...

CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Somerset CPAs, P.C. 3925 River Crossing Pkwv, Suite 100, Indianapolis, IN 46240 Audit period: Year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Rod Ludwig at 574-968-9267. Sincerely yours, Rod Ludwig Bradley Company (Management Agent) Senior Managing Director

View Audit 24770

Finding 30537 (2022-001)

Material Weakness 2022

Hendersonville Housing Authority

NC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In additi...

Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In addition, the Authority will strongly discourage the use of wire transfers. Person Responsible: Connie Stewart - Executive Director Anticipated Completion Date: This has already been completed as soon as the issue was discovered.

View Audit 34472 Questioned Costs: $1

Finding 30513 (2022-004)

Material Weakness 2022

Anderson Community School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Dire...

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Director. The Director reviews the information and enters the numbers in CNPweb for each school individually. Before submitting the claims, the Director cross references the combined totals from NutriKids with the totals on the CNPweb Sponsor Claims page to ensure they match. If they do not match, this would alert the Director if there were any typos or errors in CNPweb. The meal count papers are then returned to the Bookkeeper to double check that the numbers entered in CNPweb match the numbers that were printed off from NutriKids. Anticipated Completion Date: July 1, 2023

View Audit 27165

Finding 30512 (2022-003)

Material Weakness 2022

Anderson Community School Corporation

IN

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

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: At the beginning of each calendar year, the Food Service Director will receive suspension and debarment st...

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: At the beginning of each calendar year, the Food Service Director will receive suspension and debarment statements for each applicable vendor that the food service department uses throughout the year. The Food Service Director will obtain suspension and debarment statements from new vendors as they are used. Statements verifying that the vendor is not suspended or debarred from federal awards will be initialed by two individuals within the food service department. A complete list of vendors checked for suspension and debarment will be kept in the Food Service Director's office for safekeeping. Anticipated Completion Date: July 1, 2023

View Audit 27165

Finding 30509 (2022-002)

Significant Deficiency 2022

Warner Pacific University

OR

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

WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Gui...

WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended May 31, 2022. FINDING 2022-002 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control over Compliance Cause: The University incorrectly based calculations on the default status of full-time rather than adjusting the calculation for part-time students. Corrective Action: The University has modified its procedures for enrollment status to ensure funds returned to students appropriately reflect whether they have full-time or part-time status. The University calculations for select PGS students who withdrew early in the term and were receiving Federal Pell Grant, were processed in error. Also, the University did not update the enrollment level code to match only the number of courses that the student started. The University has corrected all the past R2T4 calculations that were done in error. The University has revised its procedures to prevent this error from reoccurring. Anticipated date of corrective action: September 30, 2022 Name of contact person responsible for corrective action: Douglas Wade, EVP/CFO

View Audit 27226

Finding 30508 (2022-003)

Significant Deficiency 2022

Warner Pacific University

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Gui...

WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended May 31, 2022. Cause: The exceptions occurred as a result of the lack of internal controls in place to effectively review and approve published data in accordance with underlying Federal regulations. Corrective Action: The University has implemented a process by which reported ESF expenditures are compared against applicable grant award notifications to ensure complete and accurate information is contained in the required quarterly reporting posted to the University?s website. Also, the Department of Education has since consolidated the reporting for student and institutional HEERF reporting. The University controller is now responsible for all student and institutional reporting. Anticipated date of corrective action: September 30, 2022 Name of contact person responsible for corrective action: Douglas Wade, EVP/CFO

View Audit 27226

Finding 30501 (2022-004)

Significant Deficiency 2022

School District of Thorp

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action: Claims for ESSER will be reviewed by the District Administrator before they are submitted. Responsible Person: Angela Hanlin, District Administrator and Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing

View Audit 26065

Finding 30498 (2022-003)

Significant Deficiency 2022

School District of Thorp

WI

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Corrective Action: The Bookkeeper will look at and sign off on all final food service claims before being submitted. Responsible Person: Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing

View Audit 26065

Finding 30490 (2022-001)

Significant Deficiency 2022

Housing Authority of West New York

NJ

HUD Housing Programs Internal Control / Segregation of Duties

All required deposits to the Replacement Reserve have now been made.

View Audit 24745

Finding 30486 (2022-002)

Material Weakness 2022

Wisner Pilger Public Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. ...

District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. Further Action: The District will work directly with the auditor to ensure the SEFA is completed accurately and if make the necessary adjustments as prescribed by the auditor. These procedures will include coding the federal awards correctly in the budget, ensuring expenditures are eligible for federal awards and that all specific requirements of the federal awards are met, and ensuring the expenditures are coded correctly when submitting those expenditures.

View Audit 24394

Finding 30462 (2022-002)

Significant Deficiency 2022

Newberry College

SC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. The...

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. There is still disagreement around the amount needed for reserve. The College is presently working with the USDA to clarify the ambiguity and will set reserves accordingly. The USDA has stated verbal agreement that the West Town reserves should be eliminated and replaced with a reserve for North Avenue Capital. The USDA has further agreed verbally that the reserves could have been moved from Morgan Stanley to Ameris Bank as Morgan Stanley was the holder at the time and was named for convenience of Newberry College. The specific institution was not meant to be a condition of the loan, just identifying the existence of the reserve. The College is presently in conversations with the USDA to come back in writing to confirm the approximately $1.4 Million in total direct and indirect USDA loan reserves held at present at Ameris Bank. Person Responsible for Corrective Action Plan: Chief Financial Officer David Sayers Anticipated Date of Completion: Fiscal Year 2022-23

View Audit 25152

Finding 30461 (2022-006)

None 2022

Newberry College

SC

Reporting Internal Control / Segregation of Duties

Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain ...

Inaccurate HEERF Reporting Planned Corrective Action: The College regularly reviews updates in guidance regarding HEERF funding and reviews internal controls surrounding HEERF student grant reporting to ensure compliance with ever changing regulations. Turnover in the office put a temporary strain on reporting resources but this has been addressed. HEERF reporting will cease for Newberry College in Fiscal Year 2022-23 Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23

View Audit 25152

Finding 30455 (2022-004)

Significant Deficiency 2022

Newberry College

SC

Questioned Costs Student Financial Aid Significant Deficiency

Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations a...

Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations are being completed accurately. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23

View Audit 25152 Questioned Costs: $1

Finding 30452 (2022-002)

Significant Deficiency 2022

Family and Workforce Centers of America

MO

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

By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023...

By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023, the DHEWD and OWD released its findings report (Report) issuing no finding(s) of fraud against FWCA. The information management issues resulted from the funder restricting FWCA's access to the portal (MoJobs) in which the information is submitted. The DHEWD issued its "final" response to the funder August 2, 2023 and showed there were unresolved issues. In response to the release of the DHEWD's August 2, report, the funder has met with FWCA and requested more time from the DHEWD, to allow the funder to submit a more comprehensive and appropriate response disputing the report's findings and justifying the disallowed costs. As of the time of this writing, those efforts are ongoing. FWCA's Senior Vice President of Operations and Senior Vice President of Compliance have implemented additional policies and procedures to minimized any future information management, programmatic or supportive service issues.

View Audit 25563 Questioned Costs: $1

Finding 30415 (2022-002)

Significant Deficiency 2022

Ili Senior Housing - Chapel Valley Road, Inc.

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Supportive Housing for the Elderly ? CFDA No. 14.157 Recommendation: We recommend that management remit excess residual receipts to HUD. We recommend that the residual receipts account be evaluated for excess residual receipts upon expiration of each annual PRAC. Explanation of disagreement with ...

Supportive Housing for the Elderly ? CFDA No. 14.157 Recommendation: We recommend that management remit excess residual receipts to HUD. We recommend that the residual receipts account be evaluated for excess residual receipts upon expiration of each annual PRAC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the prior management agent did not remit excess residual receipts in a timely manner, we will implement a process whereby all excess residual receipts are remitted to HUD at the end of each annual PRAC. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: The new management agent has always used this process.

View Audit 25536

Finding 30409 (2022-003)

Significant Deficiency 2022

Central Minnesota Housing Partnership, Inc.

MN

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Department of Agriculture: Rural Development Central Minnesota Housing Partnership, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs ...

Department of Agriculture: Rural Development Central Minnesota Housing Partnership, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Financial Statement Preparation Recommendation: The Organization should continue to evaluate their internal staff and expertise to determine if an internal control policy over annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to weigh the cost benefits surrounding the financial statement preparation. Due to the complexity of the consolidated financial statements, it has been determined cost prohibitive to take on the entire process of creating the consolidated financial statement and will continue to collaborate with the auditors to complete this process. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2023 2022-002 Material Audit Adjustments Recommendation: The Organization should continue review and establish month end and year end processes to ensure the account balances are accurately recording in accordance with GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to reduce the number of entries needed to ensure the financial statements are properly stated in accordance with GAAP. Management does acknowledge the fact that with the eliminating entries needed to consolidate the financial statements, this comment will likely not be removed in the near future but will continue to work on reducing entries on the individual entities within the consolidation. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director

View Audit 24844 Questioned Costs: $1

Finding 30408 (2022-004)

None 2022

Henderson County, Tennessee

TN

Questioned Costs Internal Control / Segregation of Duties

Management plans to contract with an accouting firm that has experience in managing federal education grant funds for the purposes of providing grant administrative services including compliance with the Davis-Bacon Act.

View Audit 24376 Questioned Costs: $1

Finding 30404 (2022-001)

Significant Deficiency 2022

Municipality of Penn Hills

PA

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development The Municipality of Penn Hills respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel,...

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development The Municipality of Penn Hills respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT Finding 2022-001 - Special Tests and Provisions - Wage Rate Requirements Statement of Condition: The Municipality did not have adequate internal control procedures in place to ensure that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds were paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (40 USC 3141-3144,3146, and 3147). As a result, the Municipality did not properly notify 3 of the 3 contractors tested of the requirements to comply with the wage rate requirements via the including of a prevailing wage rate clause in the contract between the contractor and the Municipality and the Municipality did not obtain certified payrolls for 3 of the 3 contractors tested until the audit. Recommendation: We recommend that the Municipality implement internal control procedures to review all contractors and ensure prevailing wage rate requirements are met. Action taken: The Municipality of Penn Hills has implemented procedures as recommended to ensure that all contracts utilizing CDBG and Federal funds make reference to prevailing wages, Davis Bacon and include the contract language as recommended by Maher Duessel; however, each of the samples discussed above occurred prior to the date of the FY2021 finding. The Municipality of Penn Hills takes prevailing wage rates seriously to ensure that all workers on CDBG funded projects are paid the current prevailing wage rate for the job performed. To ensure that all workers on contracts over $2,000.00 are paid prevailing wage rates: ? The Municipality of Penn Hills hasl revised its internal control procedure to ensure that it has proper procedures in place to identify contractors where the wage rate requirements apply. ? The Municipality of Penn Hills has revised the contract language for CDBG activities to include the prevailing wage rate clause in all contracts utilizing CDBG funds in excess of $2,000.00 to ensure that all contractors are aware of the regulations concerning prevailing wages. ? The Municipality of Penn Hills has revise its procedures to ensure that it is collecting certified payrolls in a timely manner. If the Department of Housing and Urban Development has questions regarding this plan, please call Scott Andrejchak at (412) 342-1084. Sincerely yours, Scott Andrejchak Municipal Manager, Municipality of Penn Hills

View Audit 25309

Finding 30402 (2022-001)

Significant Deficiency 2022

Theater Latte Da

MN

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The f...

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Consolidated Financial Statements Audit Significant Deficiency 2022-001 ? Lack of Segregation of Duties Recommendations ? Management and the Board of Theater Latte Da should continue to be active in monitoring financial reports and activities of the organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments ? Management and the Board of Theater Latte Da will continue to monitor financial reports and activities of the organization to ensure proper oversight and will accept responsibility for the annual consolidated financial statements prior to their issuance. Name(s) and contact person(s) responsible for corrective action: Elisa Spencer-Kaplan, Managing Director. Planned completion date for corrective action plan: Ongoing.

View Audit 24554

Finding 30401 (2022-001)

Material Weakness 2022

Independent School District 719 Prior Lake-Savage Area Schools

MN

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? ALN 32.009 2022-001 Internal Control and Compliance With Federal Equipment/Real Property Management and Special Tests ...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? ALN 32.009 2022-001 Internal Control and Compliance With Federal Equipment/Real Property Management and Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1713 prohibits Independent School District No. 719, Prior Lake-Savage Area Schools (the District) from the resale of eligible equipment and services purchased with Emergency Connectivity Fund (ECF) support. Also, 47 CFR ? 54.1710 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place to prevent the resale of equipment purchased with ECF support and to comply with equipment/real property management and special tests and provisions requirements as it pertains to seeking reimbursement for eligible equipment. Corrective Action Plan Actions Planned ? The District intends to review its procedures relating to equipment/real property management and special tests and provisions requirements to ensure compliance in the future with any additional federal awards. Official Responsible ? Tammy Fredrickson, Executive Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Tammy Fredrickson, Executive Director of Business Services, will assure appropriate internal controls and procedures are updated, in place, and being followed to assure compliance with equipment/real property management and special tests and provisions requirements for the ECF Program.

View Audit 24769 Questioned Costs: $1

Finding 30400 (2022-001)

Material Weakness 2022

Casa Carino Dba Casa Corazon 122-Hh012-Wph-Np

CA

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

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Casa Carino dba Casa Corazon respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Firm: Douglas & Bhagat CPA Services, Inc., 100 East Thousand Oaks Blvd. Suite 202, Thousand Oaks...

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Casa Carino dba Casa Corazon respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Firm: Douglas & Bhagat CPA Services, Inc., 100 East Thousand Oaks Blvd. Suite 202, Thousand Oaks, CA 91360 Audit Period: Year ended June 30, 2022. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding No. 2022-001 Recommendation: Improve internal controls to prevent these types of adjustments. . Action Taken: Board of Directors and management company have incorporated additional internal controls to detect material adjustments and prevent materially misstated financial statements. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS None

View Audit 24680

Finding 30399 (2022-002)

Significant Deficiency 2022

Chaska Manor Dba: Talheim

MN

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

2022-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Michael Senden, CEO Planned completion date for corrective action plan: December 2023

View Audit 24467

Finding 30398 (2022-017)

Significant Deficiency 2022

State of North Dakota

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Departm...

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Department does allow for other means, such as hard copy verification from the applicant or a third-party, to support eligibility determinations. It is important to note, since fully transitioning to SPACES, no errors have been noted. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date ND Verify will continue to be a source for workers to utilize. FY2024 LIHEAP training will continue to train on the value of using this interface.

View Audit 36677

Finding 30397 (2022-016)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, al...

Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, allowing staff to identify potential duplicate payments. Staff will research potential duplicates, maintain a log and notes on each situation and any necessary follow-up with Human Service Zone eligibility workers. The Department does allow a child to be in two separate cases at the same time due to joint custody arrangements. A SPACES system enhancement will be implemented in December 2022, providing a warning edit when adding an individual that is known in another LIHEAP case. The edit serves as a notification to eligibility workers to verify that joint custody is appropriate in the case and to alert them to instances of a duplicate child when they may not have been aware. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Effective January 18, 2023, the system will give a warning if a client is active in another case. This will give the worker an opportunity to research and use policy to determine which case(s) the client should be in.

View Audit 36677 Questioned Costs: $1

Finding 30396 (2022-015)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving re...

Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving rent-free housing that includes the cost of fuel (for heating). Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Update policy for FY2024 heating season and include in the FY2024 training. Updated policy by October 1, 2023. Training to be completed by October 29, 2023.

View Audit 36677 Questioned Costs: $1

Corrective Action Plans

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