Corrective Action Plans

Finding 21285 (2022-002)

Material Weakness 2022

NC

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal A...

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance - Eligibility Finding 2022-002 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine Medicaid eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to completing exparte determinations for eligibility when SSA terminates SSI eligibility, sending the 5097 to verify self-attest wages, properly documenting and reacting to IV-D non-cooperation, correct verification and documentation, and performing the required electronic verifications to complete an application or review. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One Medicaid policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine Medicaid eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine Medicaid eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. II. Process Improvement Strategies a. The division is continuing to hire Eligibility Specialist positions that will manage Medicaid cases. These added resources will help alleviate current workload challenges faced by existing staff and allow for a more thorough review of work being completed. b. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their supervisor for learning and accountability purposes. c. A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by the 4th quarter of FY23. Ill. Quality Sampling and Accountability a. The Quality and Training Unit will complete monthly quality sampling for Medicaid. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. b. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. c. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023

View Audit 21439 Questioned Costs: $1

Finding 21281 (2022-003)

Significant Deficiency 2022

Mecklenburg County

NC

Subrecipient Monitoring Eligibility Significant Deficiency

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 ...

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Corrective Action Plan: I. Quality Sampling and Accountability a. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. b. The Quality and Training Unit will complete monthly quality sampling for TANF. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. c. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023

View Audit 21439

Finding 21260 (2022-001)

Material Weakness 2022

White Bird Clinic

OR

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP) Agency: White Bird Clinic Audit Period: Fiscal year ending June 30th, 2022 Identification of control weakness: 1) Audit adjustments for the prior year were not posted to the accounting records, resulting in a $116,141 overstatement of beginning net assets, as well as d...

CORRECTIVE ACTION PLAN (CAP) Agency: White Bird Clinic Audit Period: Fiscal year ending June 30th, 2022 Identification of control weakness: 1) Audit adjustments for the prior year were not posted to the accounting records, resulting in a $116,141 overstatement of beginning net assets, as well as differences in long-term debt balances and overstatement of current year salaries and revenue. 2) The board designated endowment fund at the Oregon Community Foundation was not adjusted to record the activity for the last nine months of the year, and an entry to record donations to the fund was posted backwards. 3) FQHC WRAP receivable and revenue were not adjusted to actual for the last six months of the year. Although the State of Oregon is six months in arrears in making the payments, the Clinic has the information to record the correct amounts much sooner. The difference was $637,034. Effect of control weakness: The general ledger required significant adjustments during the audit in order to fairly present the financial statements. Interim reports prepared for Board and management use during the year contained some inaccurate information. Agency response to deficiency finding: Management acknowledges some periodic reconciliations of significant balance sheet accounts were not performed in a timely manner due to ongoing staffing shortages and gaps in training within the fiscal department. White Bird's former CFO departed the agency in March of 2022. For this reason, the agency leaned more heavily on its auditors to ensure proper reporting balances of its financial accounts as of year-end. Management agrees with and has made all adjusted entries to its ledgers as of June 30, 2022. Management has reviewed its closing policies and procedures and made improvements to its closing processes, including training staff to perform appropriate reconciliations of pertinent general ledger balances. Corrective Actions Steps to Directly Address deficiency: 1) All audit adjustments stemming from the prior fiscal year audit (FY20-21) were entered and posted to the ledgers upon notification by the auditor. The adjustments were entered and posted by the accounting controller (Max Fery) in the 2022 Adjustment Period. 2) The OCF endowment fund will be reconciled following the receipt of the quarterly endowment statement which is provided for the quarters ending 3/31, 6/30, 9/30, and 12/31 of each year. Entries to book activity from the fund activities will be entered by the Staff Accountant (Pam Price) and reviewed by the Controller (Max Fery) prior to posting. For current FY22-23, OCF endowment statements have been received and activity has been posted up until 12/31/22 as of this writing. The Staff Accountant has been trained in how to enter the quarterly activity to respective gain/loss accounts, and how to book interest income received. 3) FQHC WRAP receivable will be reconciled each month by the Controller (Max Fery) during the monthly close process. The receivable balance will be reconciled to the actual amounts expected to be received as dictated by the actuals of each submission that which can be reasonably known. White Bird will have some uncertainty as to what the receivable will be in the trailing 1-2 months, and therefore will use its best judgment to book a forecast for those months. For example, on June 30th 2023, White Bird will not have submitted the FQHC WRAP invoice for June encounters until 2 ? 3 months subsequent to the end of the month, therefore our receivable balance at June 30th will be the sum of all previous submissions that are unpaid, and some amount of forecasted submissions for the most recent un-submitted months that services were provided. Anticipated Completion Date & responsible persons: 1) Completed in April 2023 by Max Fery 2) Each quarter (9/30, 12/31, 3/31, and 6/30/23) by Pam Price and Max Fery 3) Each month during fiscal close by Max Fery CAP Outcomes: Significant balance sheet accounts will be adjusted in a timely manner to provide accurate financial reporting.

View Audit 23559

Finding 21259 (2022-001)

Significant Deficiency 2022

St. Clair County Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to d...

Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to determine whether there is a significant Incident of incorrect income projections and/or tenant rent calculations. The Initial audit will entail 230 HCVP files randomly sampled (approximately 10% of the program.) The file audit process will continue to include more randomly selected files as Indicated by the results of the initial audit. 2) SCCHA will Increase monitoring and review of HCVP files to increase accuracy and ensure compliance with regulatory and statutory requirements related to income projection and rent determinations. 3) Any staff members with rent calculation certifications older than ten years will be required to attend HCVP rent calculation training and pass the corresponding certification exam. Anticipated Completion Date: 1) Within six months; 2) Initiated within 60 days and on-going thereafter; 3) Within twelve months depending on third-party trainer availability Persons Responsible: Larry McLean, Executive Director; Pam Jackson, HCV Program Director; and Shanae Golliday, Program Integrity & Compliance Coordinator

View Audit 23389

Finding 21246 (2022-003)

Material Weakness 2022

Crisis Assistance Center, Inc. Dba Community Assistance Center

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/...

Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/30/22 Recommendation: Community Assistance Center should establish written policies and procedures and provide training to its employees related to review and approval of all billings and reconciling between the client tracking system and the general ledger. Planned corrective action: The Board of Directors hired a new CEO in 2022. In addition, the CEO hired a new Director of Finance. The CEO and Director of Finance are working with the Board of Directors? Finance Committee to update policies and procedures to address these findings with a primary focus on revenue recognition and grant recording, tracking/reconciliation and reporting. Responsible officer: Chief Executive Officer, Jennifer Huffine Estimated completion date: June 8, 2023

View Audit 19985

Finding 21237 (2022-001)

Material Weakness 2022

Rochester Academy Charter School

NY

Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-001 - Elementary and Secondary School Emergency Relief Fund (ESSER)- COVID-19 - Assistance Listing No. 84.425D and American Rescue Plan - Elementary and Secondary School Emergency Relief(ARP ESSER) - COVID-19 -Assistance Listing No. 84.425U Recommendation: The School should ensure that ...

Finding 2022-001 - Elementary and Secondary School Emergency Relief Fund (ESSER)- COVID-19 - Assistance Listing No. 84.425D and American Rescue Plan - Elementary and Secondary School Emergency Relief(ARP ESSER) - COVID-19 -Assistance Listing No. 84.425U Recommendation: The School should ensure that processes are in place to require contractors and subcontractors to comply with the Act, including proper provisions in any construction contracts over $2,000. The School should also require documentation that the contractors are following the regulations and paying proper wages and the School should review and confirm that the contractors are compliant. Action Taken: In regard to the ESSER II Grant finding; the school signed a contract without a prevailing wage requirement with the best bidder and the school used its general funds to pay the contractor for its labor-related charges which are generally allowed for the charter schools. The total project cost is $1,433,266 of which only $277,174 is paid using the Federal ESSER II Grant. The cost of the materials for this project is a minimum $372,377(See Document#1). The remaining amount of the cost is a combination of the materials and the labor costs. The school's intention was to use ESSER II funds to pay for materials only. The school will contact its NYSED ESSER Agency to find out if this finding can be removed based on the aforementioned clarification. In regard to the ESSER III Grant finding; the school signed a contract without a prevailing wage requirement with the best bidder and the school used its general funds to pay the contractor for its labor related charges except the labor cost of $22,400 (See Document#2). The total project cost as of 6-30-2022 is $1,981,026 of which $757,400 is from the Federal ESSER III Grant. The school paid $735,000 for materials only. The remaining $22,400 was paid for the labor. We will contact NYSED ESSER Agency to amend the Federal Grant to remove payment for labor and replace it with materials because the total cost for materials only is more $757,400. As a result of the amendment, all of the Federal Funds will be used for covering materials cost only. The school still improve its current procedures to align with the federal requirements for future projects if Federal Grant will be used for the construction wages. The school will educate the Business Administrator, CEO and the Finance Committee on the requirements of the Davis-Bacon Act. The school will add the requirement to its federal procurement policy and procedures. The school will also add this requirement to its bid proposal for any future federally funded construction contracts in excess of $2,000. The finance committee will review and approve any future federally funded construction contracts over $2,000 so that they can ensure the proper verbiage is included. The Business Administrator will monitor the contractors involved to ensure that they are complying with wage requirements. The CEO will monitor the Business Administrator and ensure this is occurring. See Corrective Action Plan for chart/table.

View Audit 23415

Finding 21232 (2022-001)

Significant Deficiency 2022

Independent School District No. 831

MN

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 require...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that Independent School District No. 831 (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 within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Chrissy Rehnberg-Eide, Director of Business Services. Planned Completion Date ? April 30, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Business Services will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.

View Audit 23248

Finding 21231 (2022-003)

Material Weakness 2022

Purdue University

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted....

2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted. Views of Responsible Officials and Planned Corrective Actions PFW Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid Director will complete the quarterly reports and a dual review process will be implemented to ensure accuracy. The quarterly report will be updated on the HEERF site and sent to the Assistant Director of Enrollment and Institutional Scholarships to post. The information posted will be compared to the reports submitted quarterly. Anticipated Completion Date: February 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently. PNW Contact Person Responsible for Corrective Action: Michael Biel, Executive Director of Financial Aid Contact Phone Number: 219-989-2510 PNW acknowledges that, while it had the appropriate Institutional HERF reporting completed, they missed updating the required student portion questions and answers that get posted to the reporting webpage. Once that was discovered, it was corrected in April 2022. PNW has ensured that the process now identifies looking at both the combined (updated) reporting PDF and the questions and answers that are required to be posted to the reporting webpage. PNW has spent all of its HEERF funding and no further reporting except the final annual report should be required. Completion Date: April 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

View Audit 18358

Finding 21227 (2022-001)

Significant Deficiency 2022

Purdue University

IN

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

2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Fu...

2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Funds The Purdue Fort Wayne campus did not properly design or implement an effective internal control system to ensure compliance with the requirement for timely return of funds related to the Special Tests and Provisions - Return of Title IV Funds. Specifically, there was a lack of timeliness in initiating a return of Title IV funds, causing a return to be issued more than 45 days after the date the University became aware of student's withdrawal date. Views of Responsible Officials and Corrective Action Plan Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid has an established Return of Title Four Aid (R2T4) policy and underlying control structure in place to ensure compliance with the R2T4 requirements. The PFW Office of Financial Aid will enhance its current R2T4 policy and procedure to include a step-by-step process to completing an R2T4. This will ensure that in the absence of the Assistant Director of Loans (who is currently responsible for R2T4 calculation completion) a succession list determining who is next in line to complete R2T4 calculations will be established to ensure these are completed in the 45-day window. Anticipated Completion Date: December 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

View Audit 18358

Finding 21209 (2022-003)

Significant Deficiency 2022

Career and Recovery Resources, Inc.

TX

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303

2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...

2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately

View Audit 23531 Questioned Costs: $1

Finding 21202 (2022-003)

Significant Deficiency 2022

Feeding South Dakota

SD

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities wer...

Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities were distributed to a non-approved TEFAP agency. There was no agency agreement signed on file at that time. Responsible Individuals: Matthew Burn, Chief Operations Officer Corrective Action Plan: Internal controls have been revised to include validation of agency as a TEFAP certified agency while orders are picked. As well as additional training and updated standard operating procedures.

View Audit 23414

Finding 21197 (2022-002)

Significant Deficiency 2022

Feeding South Dakota

SD

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

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.

View Audit 23414

Finding 21167 (2022-001)

Significant Deficiency 2022

Independent School District 701

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 are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on...

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 are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports will be given to program managers to assist in the oversight. The Special Education Director acts as program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds. Request for reimbursement and receipting is 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 involves 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 30th, 2022 Disagreement with Finding - None - ISD #701 - Hibbing 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 21664

Finding 21165 (2022-001)

None 2022

Madison County

IL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order ...

Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the ERA program. Planned Submission Dates of Future ERA Reports: Q2 2023 (April- June 2023) due 8/16/2023 Q3 2023 (July-September 2023) due 11/15/2023 Q4 2023 (October- December 2023) due 2/15/2023 Q1 2024 (January-March 2024) due 2/15/2023

View Audit 20257

Finding 21164 (2022-002)

None 2022

Madison County

IL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order t...

Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the CDBG program. Planned Submission Dates of Future CDBG Reports: FY October 1- September 30 Q4 2022 (July - September 2023) due October 30, 2023 Q1 2023 (October ? December 2023) due January 30, 2024 Q2 2023 (January- March 2024) due April 30. 2024 Q3 2023 (April- June 2024) due July 30, 2024 Q4 2023 (July- September 2024) October 30, 2023

View Audit 20257

Finding 21160 (2022-002)

Significant Deficiency 2022

Stearns County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ...

Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ensure verifications and case documentation are being recorded and filed correctly when determining eligibility. Anticipated Completion Date: December 31, 2023

View Audit 23053

Finding 21153 (2022-002)

Significant Deficiency 2022

Anamosa Senior Citizens Housing INC

IA

Reporting Internal Control / Segregation of Duties

Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. ...

Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. Action Taken: We agree with the auditor and will take under advisement.

View Audit 23052

Finding 21152 (2022-001)

Significant Deficiency 2022

Anamosa Senior Citizens Housing INC

IA

Internal Control / Segregation of Duties Reporting

Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corpor...

Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible.

View Audit 23052

Finding 21151 (2022-001)

Significant Deficiency 2022

Palatka Housing Authority

FL

Eligibility HUD Housing Programs Significant Deficiency

November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, ...

November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, Fl 32940 Audit period: April 1, 2021 - March 31, 2022 Findings - Federal Award Programs Audit 2022-001 Eligibility U.S Department of HUD - Public and Indian housing AL 14.850 Significant Deficiencies in Internal Controls Condition: Out of a total applicant population of approximately 420 tenant, 40 applicants were tested and the following deficiencies were noted: 1. 1 file has a late annual recertification 2. 2 files had missing or incorrect 214 declaration documents, 3. 1 file was missing a permanent historical document, 4. 1 file was missing a signed flat rent option sheet, 5. 2 files had missing or unsigned 9886 release of information forms, and 6. 1 file had incorrectly calculated tenant income. Auditor recommendations: The Authority should continue to train staff on the established procedures and controls in places to ensure fill compliance in regards to eligibility. The Authority needs to correct the deficiencies notes in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by PHA per deficiency: 1. Household transferred to different affordable housing unit and the new move-in date was assumed instead of maintaining the original move-in date. As a result, the recertification occurred within 14 calendar months instead of 12. The PHA will ensure that future transfers maintain their original recertification date. 2. In two instances, the HOH executed her name where the minor childrens's' names should have been written. The forms have been corrected to reflect the names of the minors and the HOH signed each form correctly. The corrected forms have been added to the tenant's file. 3. The PHA is working with the elderly resident in obtaining a copy of their birth certificate. We are also researching historical records in search of the document. The resident has resided in our affordable housing program for more than thirty years. 4. The flat rent option form has been presented to the HOH, executed, and placed in the tenant's file. 5. The release forms for the 2 resident files have been properly excited and placed in the resident's file. 6. Resident submitted VA Benefit documentation dated, December 9, 2021. The document listed benefits in the amount of $1,357.56; however, the resident recorded VA benefits as $1,437.66 within the recertification packet under total household income. The written figure was utilized for the rent calculation. Should the Department of Housing and Urban Development have any questions regarding this plan, please contract my office Sincerely Dr. Anthony E. Woods President/CEO

View Audit 22040

Finding 21142 (2022-001)

Material Weakness 2022

Pierce County

WA

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

Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402...

Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has streamlined reporting procedures for 2023 so that documentation, related date, and reconciliations are retained in a dedicated file. As a result, County staff will be able to more readily provide information as requested and reporting accuracy will be improved. Anticipated date to complete the corrective action: September 1, 2023

View Audit 21681

Finding 21029 (2022-001)

Significant Deficiency 2022

Grant Couny Public Hospital District No. 1 Dba Samaritan Healthcare

WA

Reporting Internal Control / Segregation of Duties

Response: To address the noncompliance regarding the use of Covid-19 related relief dollars, the District will institute a more thorough expenditure reporting process. This process will involve methodical scrutiny of expenses before submission to HRSA and ensure sub reporting systems are accurate. B...

Response: To address the noncompliance regarding the use of Covid-19 related relief dollars, the District will institute a more thorough expenditure reporting process. This process will involve methodical scrutiny of expenses before submission to HRSA and ensure sub reporting systems are accurate. By emphasizing this step, management can enhance accountability, prevent errors in reporting, and ensure that all submissions align with HRSA's guidelines and requirements. Responsible Party: Controller and Senior Accountant at Samaritan Healthcare. Estimated Completion: 12/31/2023

View Audit 22759

Finding 21020 (2022-003)

Significant Deficiency 2022

Maine Mathematics and Science Alliance

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms time...

Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms timely. Person(s) Responsible: Ruth Allen-Kermish Timing for Implementation: 7/31/2023

View Audit 22065

Finding 21014 (2022-004)

Significant Deficiency 2022

Colton Joint Unified School District

CA

School Nutrition Programs Cash Management Reporting

Corrective Action Plan and Views of Responsible Officials The District will continue to implement the following procedures, which were initially put in place in December of 2021, after the meal counting error was identified in October of 2021: 1. Site Numbers will be collected via a clicker counter ...

Corrective Action Plan and Views of Responsible Officials The District will continue to implement the following procedures, which were initially put in place in December of 2021, after the meal counting error was identified in October of 2021: 1. Site Numbers will be collected via a clicker counter or tally sheet. This information will be documented on paper and sent to the Claim Preparer to verify and ensure accuracy. 2. The data from the counters and Tally sheet will be entered into the back-office Point of Sale software system instead of a spreadsheet. 3. Monthly reports will be generated when creating the claim and an Edit Check will include auditing daily participation numbers to ensure days have not been skipped. 4. The claim will be entered in CNIPS following standard ?Meal Counting & Collecting Procedures? as approved by the State. Implementation Date: Fiscal Year 2021-2022

View Audit 22169

Finding 21013 (2022-002)

Material Weakness 2022

Mount Carmel Area School District

PA

Internal Control / Segregation of Duties Reporting

The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.

View Audit 22961

Finding 21011 (2022-002)

None 2022

Boces Cattaraugus, Allegany, Erie and Wyoming Counties

NY

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

(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission wi...

(#2022-002) Reporting? BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Corrective Action Plan At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission will be clearly identified and assigned to appropriate personnel. A shared calendar of deadlines will be created and maintained. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023

View Audit 22948

Corrective Action Plans

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