Corrective Action Plans

Finding 26119 (2022-001)

Material Weakness 2022

The Willow Domestic Violence Center, Inc.

KS

Reporting Internal Control / Segregation of Duties

Management of the Willow Domestic Violence Center concurs with the audit finding and will implement corrective action during the year ended June 30, 2024.

View Audit 27640

Finding 26117 (2022-001)

Significant Deficiency 2022

Village Cooperative of Lee's Summit

MO

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 25689

Finding 26116 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Beaumont

TX

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Noncompliance ? N. Special Tests and Provisions - Recording of Declarations of Trust/Declaration of Restrictive Covenants A...

Finding 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Noncompliance ? N. Special Tests and Provisions - Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: A current Declaration of Trust ("DOT"), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs (or private entities for public housing developed under 24 CFR Part 905, Subpart F) that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. A DOT is a legal instrument that grants HUD an interest in public housing property. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were properties that the Authority owns and insures that did not have DOTs on file during the time of audit. Context: The Authority owns six (6) public housing properties. During the audit, it was noted that two (2) out of six (6) public housing properties did not have DOTs on file. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to the recording of DOTs against public housing property. The Authority has not properly filed DOTs in compliance with program requirements. Effect: The Public and Indian Housing Program is in non-compliance with the special tests and provisions type of compliance related to the recording of DOTs against public housing property. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will design and implement internal controls over compliance in order to ensure all necessary DOTs are recorded. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2023.

View Audit 23692

Finding 26115 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Beaumont

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financi...

Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There are approximately 489 units with failed inspections. Of a sample size of twenty-five (25) failed inspections, three (3) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to the software conversion from HAB to Yardi. BHA has completed the software conversion, and this should not be an issue going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2023.

View Audit 23692

Finding 26114 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Beaumont

TX

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant ...

Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility. Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,805 units. Of a sample size of thirty-one (31) tenant files, the following was noted: ? Annual inspection report was missing in 1 file ? HUD 50058 Form was missing in 1 file ? Verification of income and assets was missing in 1 file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2023.

View Audit 23692

Finding 26080 (2022-002)

Significant Deficiency 2022

Northern Wyoming Community College District

WY

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.268, 84.033 Finding Summary: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a pa...

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.268, 84.033 Finding Summary: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Responsible Individuals: Heidi Balster, Director of Student Financial Aid Corrective Action Plan: During each payment period of an award year, the Financial Aid Office will review 20% of all R2T4 calculations (unduplicated) to ensure accuracy of the calculation and students? earned aid. The Financial Aid Office will use the random (RAND) formula in Excel to randomly select the R2T4 student population for testing. Within one week after all midterm grades are posted for the payment period, the Financial Aid Office will randomly select 10% of R2T4 calculations processed and review each calculation to ensure the correct period of enrollment was used in the calculation. After the end of each payment period, within a week after all unofficial withdrawals are processed, the Financial Aid Office will randomly select an additional 10% of R2T4 calculations (unduplicated) and review each calculation to ensure the correct period of enrollment was used in the calculation. If it is determined that a student?s R2T4 calculation is incorrect, the Financial Aid Office will complete the following steps prior to processing a corrected R2T4 calculation: 1. Obtain screenshots of incorrect R2T4 calculation and print copies into the Perceptive Content imaging system 2. Purge the incorrect R2T4 calculation and leave comments in student?s record for reason of purged calculation 3. Update all Title IV aid awards back to original amounts disbursed prior to R2T4 calculation 4. Run the Colleague?s Batch FA Transmittal Register (FATR) process and review aid adjustments 5. Notify the Business Office to have them run the Batch FA Transmittal Update (FATP) process 6. Once FATP is processed, re-run R2T4 calculation with the corrected enrollment Anticipated Completion Date: January 2023

View Audit 22863

Finding 26075 (2022-001)

None 2022

Town of San Anselmo

CA

Subrecipient Monitoring Cash Management Reporting

Finding reference number: SA2022-01 Review of Required Reports Submitted To Grantor CFDA number 20.205 CFDA Title: Highway Planning and Construction Grant Name of Federal Agency: Department of Transportation Federal Award Identification number and year: 1. STPL-6084(206) 2016 2. CMLNI-6419(0...

Finding reference number: SA2022-01 Review of Required Reports Submitted To Grantor CFDA number 20.205 CFDA Title: Highway Planning and Construction Grant Name of Federal Agency: Department of Transportation Federal Award Identification number and year: 1. STPL-6084(206) 2016 2. CMLNI-6419(027) 2017 3. BRLS-5159(017) 2016 4. BRLS-5159(018) 2016 5. BPMP-5159(022) 2016 Name of pass-through Entity: Metropolitan Transportation Commission California Department of Transportation Name(s) of the contact person: Jeff Zuba, Finance & Administrative Services Director Corrective Action Plan: The Finance team and Engineering/Public Works department will implement a new procedure for preparing and reviewing reimbursement requests. Assistant Public Works Director prepares reimbursement request and Finance Director reviews it before the reimbursement request submission. Anticipated Completion Date: April 1, 2023

View Audit 17938

Finding 26037 (2022-001)

Significant Deficiency 2022

Independent School District 695

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign ...

Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 31st, 2022 Disagreement with Finding - None - ISD #695 - Chisholm concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 28610

Finding 26031 (2022-006)

Material Weakness 2022

City of Atlanta

GA

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

Name of Contact Person Responsible for Corrective Action Plan: Jerry Deloach, Chief Risk Officer - Enterprise Risk Management Corrective Action Plan: The City of Atlanta?s Office of Enterprise Risk Management (ERM) will calendar the deadlines for filing of reports 90 days from the filing date and ea...

Name of Contact Person Responsible for Corrective Action Plan: Jerry Deloach, Chief Risk Officer - Enterprise Risk Management Corrective Action Plan: The City of Atlanta?s Office of Enterprise Risk Management (ERM) will calendar the deadlines for filing of reports 90 days from the filing date and each 30-day period thereafter until the filing date and filing of the report. In addition, the Office of ERM will calendar the filing date two weeks prior to filing date. ERM will file the report two weeks prior to the filing deadline date and provide the City of Atlanta?s Grants Accounting team with a copy of the filing. Anticipated Completion Date: June 30, 2023

View Audit 25356

Finding 26025 (2022-007)

Significant Deficiency 2022

City of Atlanta

GA

Internal Control / Segregation of Duties

Name of Contact Person Responsible for Corrective Action Plan: Deborah Lonon, Commissioner, Department of Grants & Community Development Corrective Action Plan: A. The City of Atlanta?s Department of Grants and Community Development (DGCD) will include the five-year Environmental Review (ER) submis...

Name of Contact Person Responsible for Corrective Action Plan: Deborah Lonon, Commissioner, Department of Grants & Community Development Corrective Action Plan: A. The City of Atlanta?s Department of Grants and Community Development (DGCD) will include the five-year Environmental Review (ER) submissions within the Consolidated (Con) Plan Y1, allowing all projects that fall under the same activity to be considered in compliance for the duration of the Con plan and all subsequent Annual Action Plans (AAP), following the procedure below: i. Completion of Annual Action Plan (AAP) After the final version of the AAP is submitted and approved along with funding remediations, the ER process can begin. ii. Exempt and CENST-level ERs can be completed Exempt ERs are defined as certain activities unlikely to have any direct impact on the environment. Accordingly, these activities are not subject to most of the procedural requirements of environmental review. B. DGCD will update all ER policies and procedures. The Office of Completive Compliance will provide a training to all DGCD staff and all DGCD staff will sign an Acknowledgment Form related to the ER Policy and Procedures. C. DGCD will internally audit the ER process to determine its compliance and effectiveness and DGCD will make necessary updates and modifications to all approved ER policies and procedures. Anticipated Completion Date: June 30, 2023

View Audit 25356

Finding 26013 (2022-003)

Significant Deficiency 2022

Hopeworks

NM

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

Management's Response: Hopeworks will implement a quarterly tracking system to ensure the grants achieve the 25% matching requirement. On a quarterly basis the Jessica Delgado the Quality and Compliance Officer will send the Finance Department a listing of applicable expenses incurred to date. The F...

Management's Response: Hopeworks will implement a quarterly tracking system to ensure the grants achieve the 25% matching requirement. On a quarterly basis the Jessica Delgado the Quality and Compliance Officer will send the Finance Department a listing of applicable expenses incurred to date. The Finance Department will review these costs to the Medicaid billings to ensure the 25% match is being met. In the event of a shortfall Finance will coordinate with Quality and Compliance to adjust spending and/or Medicaid billings to bring the matching contribution into alignment with the grant's requirements.

View Audit 22382

Finding 26011 (2022-007)

Material Weakness 2022

Metropolitan Public Defender Services, Inc.

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding no.: 2022-007 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: MPD made a software transition to ADP Workforce Now in September 2022. With this new system in place, all new hires, pay rate adjustments, bonuses, benefits withdrawals, and terminations a...

Finding no.: 2022-007 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: MPD made a software transition to ADP Workforce Now in September 2022. With this new system in place, all new hires, pay rate adjustments, bonuses, benefits withdrawals, and terminations are initiated by the Human Resources department and approved by the Director of Human Resources. These changes are transferred to the payroll side of the software, where the Payroll Specialist can incorporate them into the next payroll. These fields cannot be adjusted by the Payroll Specialist; changes must be initiated by Human Resources. After timesheets are entered and approved for the bi-weekly pay cycle, the Payroll Specialist generates a draft payroll register and sends the register and a list of all payroll changes for the period to the Controller for review. The Controller confirms that any pay rate changes are processing correctly, reviews any bonus payments, checks entries for new hires and terminated employees, and reviews the pay detail for a regular sample of employees, comparing those entries to the prior pay cycle. If corrections are required, they are made, and a new draft register is generated. Payroll is submitted following the Controller?s approval, and a register of the transmitted payroll file is added to the electronic Payroll folder on the network. The Controller also reviews this file to ensure that no changes were made between the initial approval and final transmission. Anticipated completion date: August 1, 2023

View Audit 17863

Finding 26009 (2022-001)

Material Weakness 2022

Metropolitan Public Defender Services, Inc.

OR

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

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce...

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce Now timecards for each pay period. Codes for active grants, as well as MPD?s unrestricted general fund, are programmed into a custom field in ADP. Staff who work across multiple projects select a grant code for each timecard entry. Timecards are approved by the employee and then reviewed and approved by a supervisor prior to payroll processing. Based on timecard entries, the ADP software produces a general journal entry allocating wage and payroll tax cost to each grant and to the agency?s unrestricted general fund, and this entry is added to MPD?s accounting system after each pay cycle. Anticipated completion date: May 15, 2023

View Audit 17863

Finding 26008 (2022-002)

Material Weakness 2022

San Luis Valley Development Resources Group

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (...

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: Management is aware of the need to strengthen internal controls in relation to financial reporting to be in compliance with the CDBG Guidebook. Management is currently implementing a detailed review process of all CDBG financial reporting that are prepared by the Finance and Accounting Department, to ensure that all numbers are tied to supporting documentation. This is expected to be completed by March 31, 2024.

View Audit 17862

Finding 26004 (2022-003)

Material Weakness 2022

San Luis Valley Development Resources Group

CO

Material Weakness Internal Control / Segregation of Duties

Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: Management is aware of the internal control weaknesses in relation to reporting for Federal Awards. As discussed in the re...

Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: Management is aware of the internal control weaknesses in relation to reporting for Federal Awards. As discussed in the response to Finding 2022-001, management is implementing detailed monthly controlled procedures, reconciliations, and documentation in support of accurate and complete reporting for Federal Awards. The implementation of these can be expected to be completed by March 31, 2024. If there are any questions regarding this plan, please call the responsible party at (719) 589-6099. Sarah Stoeber, Executive Director Alisha Todd, Acting Controller San Luis Valley Development Resources Group CFO Systems

View Audit 17862

Finding 25954 (2022-002)

Significant Deficiency 2022

Western Sierra Medical Clinic, Inc.

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members veri...

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the income levels of all eligible patients and apply the correct sliding fee discount by entering the right data into our billing system to make sure that the eligible patients are billed for the correct slide category. The Center will implement an internal audit on a quarterly basis of 5 random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

View Audit 24281

Finding 25952 (2022-001)

Significant Deficiency 2022

Preservation of Affordable Housing, INC

MA

Eligibility Internal Control / Segregation of Duties

In 2023, management will be utilizing the local programming TIC in Yardi so tenants will recertify annually to ensure that they meet the 50% AMI restriction.

View Audit 23295

Finding 25949 (2022-002)

None 2022

Carroll County Commissioners

MD

Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on ...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office will take the lead in documenting the requirements of recognizing grant revenue related to fee-for-service grants to ensure the revenue is properly recorded. Revenue recognition is a generally accepted accounting principle (GAAP) that requires revenue to be recognized in the period when realized and earned. Accounting will work with the Grant Management Office, Budget Office, as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants. Once updated in FY23 - quarter three (3), we will train staff with the fiscal responsibilities of managing and recording revenue and expenses to these grants. This topic will also be added to our FY23 current quarterly / monthly grant meetings with various departments. In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have designated employees with the expertise to complete a formal review of revenue earned and unearned to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25948 (2022-001)

None 2022

Carroll County Commissioners

MD

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office plans on utilizing DebtBook which was purchased earlier in the fiscal year to assist with this corrective action plan for GASB 87 implementation and compliance. This will include formation of a Lease committee which would meet quarterly (at a minimum) beginning with FY23 - quarter three (3). The Lease committee will have representatives from various departments tasked with ongoing lease collection and compliance for all leases where the County is the Lessor or the Lessee. Our goal will be to continue to understand our obligations, obtain lease data, better organize our leases, and test for compliance so that Accounting can improve the creation of proper Schedules, Journal Entries, and Year-End Audit Notes for our Annual Comprehensive Financial Report (ACFR). In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have separation of duties between those preparing the adjustments and those reviewing the adjustments to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25855 (2022-002)

Significant Deficiency 2022

Payne Theological Seminary

OH

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will send multiple Title IV Form notices throughout the academic year. Regular reviews will be conducted regarding enrolled students and completed Title IV forms and outreach will occur for any students receiving financial aid that do not have a completed Title IV Form on file. Any students without a Title IV Form will receive a refund within the 14 day period until the Title IV Form has been secured. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023

View Audit 21856

Finding 25854 (2022-001)

Significant Deficiency 2022

Payne Theological Seminary

OH

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported...

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will implement a review of the listing of all potential unofficial withdrawals to ensure effective dates of withdrawal are determined correctly and will also revisit its policies and procedures around NSLDS reporting to ensure all student enrollment statuses are reported correctly and timely to NSLDS as required. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023

View Audit 21856

Finding 25819 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 27526

Finding 25818 (2022-005)

Significant Deficiency 2022

Cherry County Hospital

NE

Questioned Costs Cash Management Reporting

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management...

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficient unreimbursed expenses that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing

View Audit 27397 Questioned Costs: $1

Finding 25816 (2022-001)

Significant Deficiency 2022

Municipality of Naguabo-Los Hucares I

PR

HUD Housing Programs Internal Control / Segregation of Duties

Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs a...

Views of Responsible officials and corrective actions: The inspections of Los Hucares I could not be completed annually, as required, due to restrictions related to Covid 19. Inspections for all units will be done before December 31, 2022. Work orders were not completed because many of the repairs are extraordinary, and personnel take more time to complete them. Maintenance personnel is not enough for all repairs needed and project require additional funds for all needs. We prioritized emergency repairs on occupied units and vacant units. We met with owner representative to discuss alternatives for additional funds for the project and they are in the process to evaluate them. Instructions were imparted to the project Administrator to inspect all units semiannually rather than annually, according to the Management Agent?s Procedures, starting on January 2023. In addition, we have created working groups from other projects to assist in the repairs to the units. We will continue following up Owner representative for another source of funds to comply with all Federal Regulations.

View Audit 25752

Finding 25793 (2022-006)

Significant Deficiency 2022

New Visions Housing Corporation

CA

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 22807

Corrective Action Plans

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