Corrective Action Plans

Finding 25130 (2022-002)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process ...

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process was instituted January 1, 2023 and has proved to be an upgrade in our internal control environment.

View Audit 22621

Finding 25129 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result ...

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result of interruption in inspections due to an unprecedented pandemic. Although, inspections were reinstated, the Housing Authority failed to complete all catch-up inspections. The Housing Authority hired a third-party vendor to conduct all inspections as a result of this deficiency. We have also hired a compliance officer to conduct file audits and confirm that all HUD required policies are met in all programs. We believe that these adjustments will ensure that our internal control environment is greatly improved.

View Audit 22621

Finding 25058 (2022-002)

Material Weakness 2022

Milan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the monthly reimbursement request submitted to SNP. Anticipated Completion Date: 3/31/2023

View Audit 20688

Finding 25057 (2022-001)

None 2022

National Church Residences of Kingsport, Inc. D/b/a Kiwanis Towers

OH

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

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: September 27, 2022

View Audit 21416

Finding 25011 (2022-001)

Significant Deficiency 2022

Sweet Briar Institute

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can inclu...

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can include a variety of part time statuses as well as changes in field of study. All 3 of the students indicated as not being reported were from changes in field of study. The data to be reported includes Classification of Instructional Programs (?CIP?) codes provided by the U.S. Department of Education. The CIP codes were updated in 2020, and the college did not update its registration system. With the old codes used in the enrollment change reporting, the changes were effectively shown as ?not reported?. The Registrar?s office is updating all CIP codes in the Banner database to correct this going forward. Since it is more than halfway through fiscal 2022-23, it may possibly show as an issue next year prior to February 1, 2023. Anticipated Completion Date: February 28, 2023

View Audit 26146

Finding 25009 (2022-005)

Significant Deficiency 2022

Tri Valley Health System

NE

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

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: Tri Valley Health System calculated the reimbursement rate from the total expenses, but also calculated the reimbursemeone on an individual expense in duplicate. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to ensure the reduction for reimbursement of expenditures are calculated and reported correctly for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25008 (2022-004)

Material Weakness 2022

Tri Valley Health System

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Complian...

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: Tri Valley Health System did not have an internal control process in place to ensure review and approval of the period 1 HHS report was documented by a separate individual outside of the preparer. Tri Valley Health System selected option ii to calculate lost revenue and should have selected option iii in the absence of an approved budget for the entire reporting period that was approved prior to March 27, 2020. In addition, the internal statements net patient revenue differed from the net patient revenue in the audited financial statement due to certain cost centers being classified differently. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to enhance internal control policies to ensure all lost revenue calculations are reviewed and approved to ensure we are electing the appropriate methodology in accordance with program requirements for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25007 (2022-001)

Material Weakness 2022

The Utilities Board of the City of Opp

AL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.319 § 200.320 § 200.430

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish ...

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits We recommend that the Board implement the required written policies and procedures. Action Taken: The Board?s management, namely Stacey Parker, CFO and General Manager, acknowledges the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2023. Audit finding 2022-001 relates to prior year 2021-001 finding. Updated reference number to current audit year 2022.

View Audit 21652

Finding 25006 (2022-001)

None 2022

Ncr of Brighton Heights, Pennsylvania D/b/a Riverview Manor

OH

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

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: March 25, 2022

View Audit 22754

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Finding 24967 (2022-001)

Significant Deficiency 2022

Pcm Senior Housing, Inc. D/b/a Shady Park Place

PA

HUD Housing Programs Procurement, Suspension & Debarment Special Tests & Provisions

CORRECTIVE ACTION PLAN March 31, 2023 United States Department of Housing and Urban Development PCM Senior Housing, Inc. d/b/a Shady Park Place, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Ma...

CORRECTIVE ACTION PLAN March 31, 2023 United States Department of Housing and Urban Development PCM Senior Housing, Inc. d/b/a Shady Park Place, 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 No matters were reported FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: Procedures should be implemented to ensure the Property makes the required deposits to its residual receipts account within the 90 days following year end. Action taken: Diana Bobak, Director of Finance will double check all audit requests for residual receipt deposits 60 days after the financials are issued with all staff. If the Department of Housing and Urban Development has questions regarding this plan, please call Diana Bobak at 412-349-3942. Sincerely yours, Diana Bobak Director of Finance Brandywine Agency, Inc.

View Audit 26876

Finding 24966 (2022-001)

Significant Deficiency 2022

Town of Dudley, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator C...

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator Corrective Action Planned: The corrective action will be to report the additional expenditure that occurred prior to Town declaring a revenue loss at the time of the next reporting cycle. Anticipated Completion Date: April 30, 2023

View Audit 25228

Finding 24961 (2022-004)

Significant Deficiency 2022

Marian University, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the st...

2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. The evidence of submission should include the original supporting documentation for the information published. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has scheduled data gathering and reconciling processes to ensure timely 2023 filing. Name(s) of the contact person(s) responsible for corrective action: Michael Moos Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24953 (2022-007)

Significant Deficiency 2022

Marian University, Inc.

WI

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

2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explana...

2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of the population of student class level for the fiscal years 2021-2022 and for the year 2022-23. The errors identified resulted from a data report writing issue that has since been corrected. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 05/01/2023

View Audit 25226

Finding 24952 (2022-006)

Material Weakness 2022

Marian University, Inc.

WI

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

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with...

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented enhanced training to ensure timely notification. In addition, the University verified timely notification for the balance of the population for 2021-22 and 2022-23. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 03/27/2023

View Audit 25226

Finding 24951 (2022-005)

Significant Deficiency 2022

Marian University, Inc.

WI

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University policy is to include all scholarships in determining need-based aid. Further, policy is in place to ensure the Financial Aid Office is informed of all scholarships received. The University will enhance training to ensure the proper allocation of need-based aid with specific focus on required revisions of aid due to late receipt/notification of scholarships. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226 Questioned Costs: $1

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

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

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24948 (2022-010)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Material Weakness Reporting

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of...

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 09/30/2023

View Audit 25226

Finding 24941 (2022-008)

Significant Deficiency 2022

Marian University, Inc.

WI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-008: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to the maintenance of the required verification support. Explanation of disagreement with audit...

2022-008: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to the maintenance of the required verification support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University updated its training from verification and documentation of review of student identification to verification and requiring a copy of student identification. Written policy will be updated by the date indicated below. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 05/01/2023

View Audit 25226

Finding 24940 (2022-003)

Significant Deficiency 2022

Marian University, Inc.

WI

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

2022-003: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038 Recommendation: We recommend the University review its policies and procedures for the filing of the FISAP to ensure that there is sufficient time in the process to meet the due date in accordance with the stated...

2022-003: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038 Recommendation: We recommend the University review its policies and procedures for the filing of the FISAP to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has scheduled data gathering and reconciling processes to ensure timely 2023 filing. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 08/31/2023

View Audit 25226

Finding 24939 (2022-002)

Significant Deficiency 2022

Marian University, Inc.

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit f...

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with an outside consultant that completed a cyber security review. The University will continue to work with the same consultant to ensure policy and procedures are in place Name(s) of the contact person(s) responsible for corrective action: Lynda Schultz Planned completion date for corrective action plan: 06/01/2023

View Audit 25226

Finding 24929 (2022-007)

Material Weakness 2022

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Reporting

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code...

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code meal count roster to scan students that receive a reimbursable meal/snack. The roster is turned in weekly to the Matilija Middle School Cafeteria Manager, who will process the meals counts for LHS. All meal count rosters are forwarded to the Director of Nutrition Services at the end of the month for review

View Audit 24025

Finding 24922 (2022-001)

Significant Deficiency 2022

Housing Authority of Kansas City Kansas

RI

Eligibility HUD Housing Programs Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and an...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and annual reexamination period. Management has decided not to purge tenant files for the current program participants. For the participants who are not in the program, the file will not be purged for a minimum of three years. In this specific instance, the participant entered the program in 2012 and ended program participation on March 31, 2022. The original file had been purged. Name of Responsible Person: Cherrie Escobar, Director of Section 8 Projected Completion Date: March 31, 2023

View Audit 20984

Finding 24920 (2022-002)

Significant Deficiency 2022

White River Valley School District

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?...

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?s ESF reporting, all data will be reviewed and have a formal sign-off, either by the superintendent or the other co-treasurer to ensure all data being reported is accurate. NOTE: The treasurer was in her first month in her position and was not a part of this filing. Moving forward, we are adjusting personnel to put the treasurer into the internal controls loop of the Title 1 program (which was responsible for filing the first ESF report. Anticipated Completion Date: Effective Immediately

View Audit 23166

Corrective Action Plans

Filters