Corrective Action Plans

Finding 25566 (2022-002)

Significant Deficiency 2022

MN

Questioned Costs Student Financial Aid Cash Management

2022-002 DOCUMENTATION OF REPORT REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Foster Care Title IV-E Program Assistance Listing Number: 93.658 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2201MNFOST Award P...

2022-002 DOCUMENTATION OF REPORT REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Foster Care Title IV-E Program Assistance Listing Number: 93.658 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2201MNFOST Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure that reporting policies are being performed as required by federal standards, including having another member of staff review quarterly reports after they have been prepared, and document this review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan a training and informational session with those involved reporting to ensure policies and procedures are followed around reporting. Name of the contact person responsible for corrective action plan: Joua Yang, Deputy Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2023.

View Audit 21035

Finding 25557 (2022-001)

None 2022

Columbia Land Trust

WA

Questioned Costs Internal Control / Segregation of Duties

Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland,...

Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 01, 2022 through 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. Finding #2022-001: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Immaterial Noncompliance: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. One progress report tested was submitted four days after the deadline. Corrective Action: Management will implement a tracking process to help manage report submission deadlines. Anticipated Completion Date: June 30, 2023

View Audit 20144

Finding 25556 (2022-010)

None 2022

Philadelphia Legal Assistance Center, Inc.

PA

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of ...

Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of immigration eligibility whenever the LSC regulations require it. We are also in the process of developing an enhanced system of overseeing case files so that if the documentation is missing in a case, that case is deselected from the annual Case Service Reports.

View Audit 23277

Finding 25554 (2022-002)

Material Weakness 2022

Keller School District No. 3

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller WA 99140 (509) 725-1481 Corrective action the auditee plans to take in response to the finding: The District recognizes and acknowledges deficiencies and errors by the District and its financial management contractor in collecting and reporting data pursuant to its Impact Aid application to the Federal Department of Education. While it has not been possible to identify how these originated, they appear to have been in place for a number of years, perhaps more than a decade, related to Washington State?s broad school choice policies and, not identified in previous audits by either Federal or State agencies. Regardless, the District has satisfactorily resolved outstanding data collection and reporting issues with the Department and has put in place administrative controls via training and oversight to comply with requirements. In the past ten months since the deficiencies were identified, the District has taken the following steps to address those and to come into compliance. The District Superintendent, District Secretary and Chair of the School Board were tasked with communicating and negotiating with Department officials. In a series of Zoom meetings, trainings and phone calls, the District team was made aware of the deficiencies, provided with guidance of strategies to correct those and with guidance on addressing the effects of Washington State?s school choice policies on Impact Aid. As a result of that guidance, the District corrected its data collection and validation methodology, proposed and negotiated tuition agreements with three adjoining Districts, proposed and negotiated repayment agreements with those Districts and the Department. Future data collection and validation will be reviewed by the District?s financial management contractor, Education Service District 101. District administration and Board will send representatives to attend the annual conference of the National Association of Federally Impacted Schools in Washington, DC, and to meet with Department staff to review the application and its data. The District will take part in any relevant training opportunities offered by the Department or by the Office of the Superintendent of Public Instruction. Anticipated date to complete the corrective action: immediate action in 2023

View Audit 22609 Questioned Costs: $1

Finding 25527 (2022-001)

Material Weakness 2022

Coloma Charter Township

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental...

Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental units, the Township has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, and the management?s discussion and analysis as part of its external financial reporting process. Accordingly, the Township?s ability to prepare financial statements in accordance with GAAP is based, in part, on its reliance on its external auditor, who cannot, by definition, be considered part of the Township?s internal controls. Having the auditor draft the annual financial statements is allowable under current auditing standards and ethical guidelines and may be the most efficient and effective method for preparation of the Township?s financial statements. However, when an entity (on its own) lacks the ability to produce financial statements that conform to GAAP, or when material audit adjustments are identified by the auditor, auditing standards require that such conditions be communicated in writing as material weaknesses. This condition was caused by the Township?s decision to outsource the preparation of its annual financial statements to the external auditor rather than incur the costs of obtaining the necessary training and expertise required for the Township to perform this task internally because outsourcing the task is considered more cost effective. The Township?s accounting records were initially misstated by amounts material to the financial statements. In addition, the Township lacks complete internal controls over the preparation of its financial statements in accordance with GAAP, and, instead, relies, at least in part, on assistance from its external auditor for assistance with this task. Auditor Recommendation: We recommend that management continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Township?s annual financial statements versus contracting with its auditor for these services. Corrective Action: Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. Responsible Person: Amanda Henderson, Deputy Treasurer Anticipated Completion Date: March 31, 2023

View Audit 27042

Finding 25504 (2022-001)

Significant Deficiency 2022

Owatonna Public Schools #761

MN

Reporting Allowable Costs / Cost Principles Significant Deficiency

2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s...

2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July 1, 2021 through June 30, 2022 ? Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the Contact Person Responsible for Corrective Action Plan: Amanda Heilman, Director of Finance and Operations Planned Completion Date for Corrective Action Plan: June 30, 2023

View Audit 23697

Finding 25498 (2022-003)

Material Weakness 2022

Waconia Public Schools Isd #110

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-003 ? Procurement/Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Federal Award Identification Number and Year: 222MN061N1199 - 2022 Pass-Through Agency: Minneso...

2022-003 ? Procurement/Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Federal Award Identification Number and Year: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Official Responsible for Ensuring CAP: Ra Chhoth, Director of Finance and Operations. Planned Completion Date for CAP: June 30, 2023.

View Audit 21626

Finding 25497 (2022-001)

None 2022

St. Anne Residence

IL

HUD Housing Programs Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications ...

U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Margaret Perine Planned completion date for corrective action plan: In process

View Audit 21278

Finding 25487 (2022-001)

Significant Deficiency 2022

Vantage West Credit Union

AZ

Questioned Costs Eligibility Period of Performance

Department of the Treasury ? CDFI Fund Grant Vantage West Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: ...

Department of the Treasury ? CDFI Fund Grant Vantage West Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022 ? December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Vantage west will enhance its reporting to our third party CDFI reporting consultant to clarify and fully define borrower data points, in support of improving the accuracy of financial products reported annually on the Performance Reports to the CDFI Fund.

View Audit 21457

Finding 25486 (2022-001)

Significant Deficiency 2022

Warrior Run Manor 034-11170/pa26t815007

PA

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period:...

WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects: Section 207 / 223(f) ? Assistance Listing No. 14.155 Recommendation: Management of the Corporation should communicate the importance of timely and accurate processing of requests with the Project?s mortgagee, and design controls to ensure an adequate review process is in place to reconcile activity of HUD restricted accounts to the requirements as established pursuant to provisions of regulations in accordance with federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The dollar difference, between required deposits and actual deposits made during 2022, was deposited in arrears to the replacement reserve account in March 2023. Management has developed processes to verify replacement reserve deposits are made timely and for the accurate required amounts. Name(s) of the contact person(s) responsible for corrective action: Shaun Smith, President, Albright Care Services Planned completion date for corrective action plan: Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Shaun Smith at 570-522-3889.

View Audit 22635

Finding 25414 (2022-002)

Significant Deficiency 2022

Housing Authority of the County of Santa Cruz

CA

Questioned Costs HUD Housing Programs Significant Deficiency

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

Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussion with management, there was a failed inspection that did not pass reinspection within 30 days without penalty. Context: There are approximately 5,068 units. Of a sample size of twenty-five (25) failed inspections, one failed inspection did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $10,276 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing . Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management is in the process of updating procedures and practices related to inspections and HAP abatement. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 25622 Questioned Costs: $1

Finding 25413 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Santa Cruz

CA

Questioned Costs HUD Housing Programs Eligibility

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. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develo...

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. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Catalog Numbers: 14.871 and 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 5,068 units. Of a sample size of fifty-nine (59) tenant files, the following was noted: - HUD 9887 Form was missing in 4 files - Annual HUD 50058 recertification form and verification of income and assets was missing in 1 file - Lead based paint disclosure form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $59,947 Cause: There is a significant deficiency in compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly maintained tenant files in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced a large backlog of reexaminations along with higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management has developed and implemented a plan to rapidly work through the backlog, bringing the program into compliance. Current HUD SEMAP data reflects that 96% of reexaminations have been completed in a timely manner, which is high enough to provide full points for this SEMAP indicator. Authority management will continue to monitor and strive towards 100% timely recertifications by the end of this fiscal year. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 25622 Questioned Costs: $1

Finding 25410 (2022-004)

Material Weakness 2022

Norman Public Schools (norman Isd No. 29)

OK

Cash Management Material Weakness Equipment & Real Property Management

2022-004 Unmet Need Emergency Connectivity Fund (ECF) Program, Assistance Listing #32.009 Compliance Requirement: Special Tests ? Unmet Need Material Weakness in Internal Control over Compliance Response and Corrective Action Plan: The Technology Services team did ...

2022-004 Unmet Need Emergency Connectivity Fund (ECF) Program, Assistance Listing #32.009 Compliance Requirement: Special Tests ? Unmet Need Material Weakness in Internal Control over Compliance Response and Corrective Action Plan: The Technology Services team did determine the unmet need for the devices utilizing a parent survey but did not have additional documentation to support that a control was in place to ensure unmet need before requesting reimbursement. We will ensure we have documentation that the unmet need still exists with any future requests for federal reimbursement Responsible Individuals: Christy Fisher, Chief Technology Officer Anticipated Completion Date: Ongoing

View Audit 60066

Finding 25371 (2022-008)

Significant Deficiency 2022

Donnelly College

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Finding Reference 2022-008 Contact Person: Emily Matis Views of Responsible Officials and Planned Corrective Action: Adjustments have been made to drawdowns in April and June of 2022 in order to correct for these overdraws. However, even after these corrections, $694.47 was still overdrawn from FY22...

Finding Reference 2022-008 Contact Person: Emily Matis Views of Responsible Officials and Planned Corrective Action: Adjustments have been made to drawdowns in April and June of 2022 in order to correct for these overdraws. However, even after these corrections, $694.47 was still overdrawn from FY22. This amount will be corrected in a future Title V draw for this amount. Salary drawdowns will be required to have backup payroll documentation for each draw in the future. Anticipated Completion Date: January 2023

View Audit 25035 Questioned Costs: $1

Finding 25370 (2022-007)

Significant Deficiency 2022

Donnelly College

KS

Questioned Costs Student Financial Aid Eligibility

Finding Reference 2022-007 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: These Pell recipients are from the 2nd Chance Pell Grant Experiment and guidance has been inconsistent in the awarding process, resulting from staffing issues and high turnover. St...

Finding Reference 2022-007 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: These Pell recipients are from the 2nd Chance Pell Grant Experiment and guidance has been inconsistent in the awarding process, resulting from staffing issues and high turnover. Student credit hours are now determined using the correct Pell Grant Payment Schedule and awarded accordingly. Verification process includes reviewing student's maximum lifetime Pell award percentage of 600%. Anticipated Completion Date: July 1, 2022

View Audit 25035 Questioned Costs: $1

Finding 25366 (2022-005)

Significant Deficiency 2022

Donnelly College

KS

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding Reference 2022-005 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: This was neglected and documents missing due to staffing issues and high turnover. Verification is completed for enrolled students as soon as their ISIR is available to Donnelly th...

Finding Reference 2022-005 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: This was neglected and documents missing due to staffing issues and high turnover. Verification is completed for enrolled students as soon as their ISIR is available to Donnelly through Empower. Verification worksheets are completed by the student and verified by the FA staff as required by DOE (per FSA handbook). All student documents are kept in student's file in the FA office locked cabinet. Anticipated Completion Date: March 21, 2022

View Audit 25035

Finding 25359 (2022-001)

Material Weakness 2022

10-15 Regional Transit Agency

IA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-001 Segregation of Duties Name of contact person: Jay Allison, Executive Director Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.

View Audit 22191

Finding 25341 (2022-002)

Significant Deficiency 2022

City of Chicago

IL

Eligibility Internal Control / Segregation of Duties Questioned Costs

FINDING 2022-002 As a result of the 2022 Single Audit, the Department of Housing (DOH) received an audit finding with respect to potential unallowable rental assistance payments made because of an internal control failure in the case management workflow that did not adequately segregate reviewer and...

FINDING 2022-002 As a result of the 2022 Single Audit, the Department of Housing (DOH) received an audit finding with respect to potential unallowable rental assistance payments made because of an internal control failure in the case management workflow that did not adequately segregate reviewer and approver duties. As a corrective action, DOH terminated its contractual agreement with its program administrator effective May 12, 2023. To disburse the remaining emergency rental assistance dollars, DOH has entered into a contractual agreement with the Illinois Housing Development Authority to be its new program administrator effective June 30, 2023. DOH is actively investigating questionable cases to quantify the total population and dollar amount of ineligible payments made. In addition, DOH is reviewing its case management workflow procedures to ensure clear segregation of duties in any future rental assistance program. Daniel Kay Hertz, DOH Director of Policy, will be responsible for ensuring that this corrective action plan is fully implemented by January 1, 2024.

View Audit 21083

Finding 25273 (2022-001)

Material Weakness 2022

West Hills Community College District

CA

Questioned Costs Special Tests & Provisions Student Financial Aid

Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unoffici...

Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.

View Audit 24572 Questioned Costs: $1

Finding 25264 (2022-001)

Significant Deficiency 2022

Pratt Institute

NY

Student Financial Aid Special Tests & Provisions Reporting

Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and the related recommendations. The Institute will updat...

Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and the related recommendations. The Institute will update its NSLDS roster submissions to ensure that student reported program length is in years and not months. The enrollment rosters will be reviewed by a second member of management for accuracy before submission and a periodic check to verify Published Program Length Measurement listed in the NSLDS correctly matches the Institute?s publicly reported program lengths on our website and any that do not match will be updated timely.

View Audit 17990

Finding 25263 (2022-002)

Material Weakness 2022

Women’s Advocates Inc.

MN

Material Weakness Period of Performance Internal Control / Segregation of Duties § 200.303

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit...

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payroll accruals are currently reviewed and approved by a contracted accountant. This task will transition to financial staff by the end of the fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams

View Audit 23379

Finding 25262 (2022-001)

Material Weakness 2022

Women’s Advocates Inc.

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.430

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women's Advocates has systematized time and effort within the payroll system whereby employees and their supervisors approval timecards with the appropriate grant coding. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams Planned completion date for corrective action plan: 1/23/2023

View Audit 23379

Finding 25258 (2022-001)

Significant Deficiency 2022

Breakthrough Phase I, Inc.

TN

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from ...

CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the One Site Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.

View Audit 22032

Finding 25255 (2022-002)

Material Weakness 2022

Dearborn Heights School District #7

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected f...

Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2023

View Audit 22455 Questioned Costs: $1

Finding 25203 (2022-003)

Significant Deficiency 2022

East China School District

MI

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Dire...

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Director of Finance.

View Audit 25507

Corrective Action Plans

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