Corrective Action Plans

Finding 30250 (2022-001)

Significant Deficiency 2022

TN

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followe...

Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followed and increase oversight from executive management over the property management department. Corrective Action: The Organization has hired individuals with experience in property management and has begun to implement systems to ensure tenant files are complete and recertifications are performed timely. Person Responsible for Corrective Action: Amy Maden, CFO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor?s recommendation. If there are questions regarding this corrective action plan, please call Amy Maden, CFO, at 615.242.3576. Sincerely, Amy Maden, CFO Park Center, management agent for Haley?s Park, Inc.

View Audit 25525

Finding 30246 (2022-001)

Significant Deficiency 2022

Wood River Health Services, Inc.

CT

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 ...

CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022.001 ? Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated. Action Taken Wood River Health Services is committed to applying the sliding fee discounts appropriately. Actions we are taking: ? Re-education of the Sliding Fee Discount Schedule (SFDS) to all personnel in the front desk area ? Create Front Desk cheat sheets for SFDS and collection of fees ? Review of Community Resource approvals if a slide is revised during a cycle If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. ? Sincerely yours, Alison Croke, MHA President and Chief Executive Officer 823

View Audit 30649

Finding 30244 (2022-001)

Material Weakness 2022

Eisenhower Medical Center

CA

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

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023

View Audit 37711

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30231 (2022-002)

Material Weakness 2022

Merrick, Inc.

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requi...

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requiring additional reporting, Merrick, Inc. will implement controls to ensure reported information is accurate prior to submission. / Person Responsible for Correction Action: John Wayne Barker, Executive Director / Completion Date: February 10, 2023.

View Audit 31137

Finding 30181 (2022-001)

Significant Deficiency 2022

County of Wayne, New York

NY

Cash Management Internal Control / Segregation of Duties

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior t...

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement. Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance.

View Audit 32917

Finding 30177 (2022-005)

Material Weakness 2022

Rosebud Sioux Tribe

SD

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official...

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official: Program Monitors, Finance manager, CFO, and Treasurer.

View Audit 24429

Finding 30174 (2022-006)

Material Weakness 2022

Rosebud Sioux Tribe

SD

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

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the un...

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the understanding that this finding would also come up in our 22 Audit.; Responsible Official: Christine Crow Eagele, Payroll Manager.

View Audit 24429

Finding 30160 (2022-002)

Significant Deficiency 2022

Mountain Valley School District Re-1

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance ...

Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program reporting requirements. Action Taken: The district will strength its internal control to ensure that all reporting requirements are met in a timely manner. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111

Finding 30157 (2022-001)

Material Weakness 2022

City of Avon

OH

Period of Performance Reporting Internal Control / Segregation of Duties

Report will be filed as required.

View Audit 31762

Finding 30153 (2022-001)

Significant Deficiency 2022

Unified School District #343

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 77...

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022 . The findings from the December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343

View Audit 31321

Finding 30147 (2022-002)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

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

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028 Questioned Costs: $1

Finding 30143 (2022-002)

Significant Deficiency 2022

New Mexico Association of Conservation Districts

NM

Reporting Internal Control / Segregation of Duties § 200.512

2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED (Significant Deficiency, Non-compliance) Recommendation: We recommend that management enhance its internal control structure, including financial close and reporting, to ensure tim...

2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED (Significant Deficiency, Non-compliance) Recommendation: We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: NMACD management will enhance its internal control structure, including final close and reporting to ensure timely filing of future Single Audit reporting packages. We plan to start our FY23 audit in November, which should correct this finding. Due Date of Completion: No later than the due date of the Data Collection Form, which is March 31, 2024. Responsible Party(ies): Executive Director working together with Contracted Accountant

View Audit 36743

Finding 30140 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Livermore

CA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the manage...

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the management of the Authority that was accountable for this issue. Additionally, the Authority will add the SEMAP certification submission deadline to its calendar and properly monitor this and other future pertinent deadlines.

View Audit 35219

Finding 30137 (2022-002)

Significant Deficiency 2022

The Medical College of Wisconsin, INC

WI

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Effective May 10, 2022, MCW ensures that all controls relating to student information systems are effectively designed to ensure compliance with regulations for federal funding and are operating effectively.

View Audit 33926

Finding 30134 (2022-001)

Significant Deficiency 2022

St. Andrew's at Francis Place

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.

View Audit 31620 Questioned Costs: $1

Finding 30132 (2022-001)

Material Weakness 2022

Clovernook Housing Network Corporation

OH

Internal Control / Segregation of Duties

Management concurs with the reported finding. Clovernook Housing Network Corporation will establish a policy to have a key board member with appropriate knowledge of generally accepted accounting principles review account balances and financial statements as part of the year-end closing by their May...

Management concurs with the reported finding. Clovernook Housing Network Corporation will establish a policy to have a key board member with appropriate knowledge of generally accepted accounting principles review account balances and financial statements as part of the year-end closing by their May 2023 board meeting.

View Audit 31618

Finding 30130 (2022-002)

Material Weakness 2022

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. All of the itemized items listed as findings are part the tenant life cycle record in the property management system Inglis is implementing.

View Audit 30235

Finding 30126 (2022-001)

Significant Deficiency 2022

Parkland Community College, Community College District #505

IL

Student Financial Aid Questioned Costs Special Tests & Provisions

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/...

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/23/22 but did not include a GRAD ONLY file with that submission. This caused an issue with graduates being reported in a timely manner. Also, some students? enrollment status was not submitted to the NSC in a timely manner, to be compliant with the 60-day requirement for reporting to NSLDS. Action Plan 1? From this time forward, all graduate submissions (DEGREE VERIFY and GRAD ONLY files) to the NSC will be completed within two weeks following final grades being due. This will allow time for the NSC to submit to the National Student Loan Data System (NSLDS). Within 2-3 business days, the NSC sends an email confirmation to the Technology Specialist and Registrar stating that a degree file has been processed (see below). In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes. Action Plan 2? The Technology Specialist submits Enrollment Reporting files to the NSC, once per month, per the NSC?s schedule. Once rosters are submitted, an email is then sent to the Technology Specialist and the Registrar confirming submission. Once this email is received, both the Technology Specialist and the Registrar will log into the NSC to verify the submission. If errors are reported with the submission, both will then log into the NSC, go to the NSLDS reporting tab to identify errors and correct each record within 10 days to ensure timely reporting. Action Plan 3? To further ensure compliance, the Office of Financial Aid and Veteran Services will run the NSLDS SCHER1 (NSLDS Enrollment Summary Report) monthly and send it to the Technology Specialist and the Registrar so they can identify any errors that were reported by NSLDS for each submission. In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes.

View Audit 37400

Finding 30123 (2022-002)

Material Weakness 2022

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. Items such as documenting income verification and an updated waitlist will be managed more easily with Yardi.

View Audit 36221

Finding 30121 (2022-002)

Significant Deficiency 2022

City of West Monroe, Louisiana

LA

HUD Housing Programs Internal Control / Segregation of Duties

2022-002 Section 8 Housing Choice Vouchers ? Internal Control over Compliance Federal program and specific federal award identification: This finding relates to Section 8 Housing Vouchers ? AL #14.871 Section 8 Housing Choice Vouchers for the Federal Award Year 2021 received from Federal Agen...

2022-002 Section 8 Housing Choice Vouchers ? Internal Control over Compliance Federal program and specific federal award identification: This finding relates to Section 8 Housing Vouchers ? AL #14.871 Section 8 Housing Choice Vouchers for the Federal Award Year 2021 received from Federal Agency : U. S. Department of Housing and Urban Development Condition: We inquired of management and noted the internal controls of the City did not operate properly and did not allow the City to update the utility allowance for the Section 8 program. Corrective action planned: This finding was discussed with Krista Rushing and her Supervisor, Vicki Hilbun. For the 2023 fiscal year, an outside firm has already completed the Utility Allowance Schedule. The outside firm will continue to complete the Utility Allowance Schedule annually. Person responsible for corrective action: Ms. Krista Rushing Director City of West Monroe Housing Authority 211 Cypress Street West Monroe, LA 71291 Telephone: (318) 699-0575 Anticipated completion date: June 30, 2023

View Audit 36220

Finding 30119 (2022-001)

Significant Deficiency 2022

Downey Unified School District

CA

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

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewi...

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying and reporting student enrollment statuses, program information, and effective starting and ending dates that are required to appear on the Enrollment Reporting Roster file. The District has also partnered with the National Student Clearinghouse. The National Student Clearinghouse offers no cost services that help institutions meet compliancy, administrative, student access, and accountability needs. The automated reporting capabilities of this new system will prevent human errors and omissions from occurring when reporting NSLDS data. In addition, staff will be specifically trained on how to use the new system to process, review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

View Audit 36219

Finding 30082 (2022-013)

Significant Deficiency 2022

Navajo Technical University

NM

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-013 ? Reporting Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. Detailed schedules by funding source will be prepared that identifies the reporting requirements and deadlines for submission. Communication of reporting due dates to appropriate NT...

2022-013 ? Reporting Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. Detailed schedules by funding source will be prepared that identifies the reporting requirements and deadlines for submission. Communication of reporting due dates to appropriate NTU financial and programmatic personnel will be improved. This will help ensure all financial and administrative reports are submitted in a timely manner. Person Responsible: Contract and Grants Manager (new position), Harshwal & Company LLC, and Cheryl Thompson, Finance Director. Estimated Completion Date: December 31, 2023

View Audit 25447

Finding 30063 (2022-011)

Significant Deficiency 2022

Navajo Technical University

NM

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

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis ...

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requirements. NTU has been negatively affected by staffing issues partly attributable to the COVID-19 pandemic. NTU will be hiring an additional Financial Aid Technician and a Financial Aid Counselor to assist in addressing this finding. Person Responsible: Delores Becenti, Enrollment Director Estimated Completion Date: September 30, 2023

View Audit 25447

Corrective Action Plans

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