Corrective Action Plans

Finding 498130 (2023-003)

Material Weakness 2023

Town of Kingman

IN

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

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-392...

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-3921; utilities@kingmanin.com Views of Responsible Officials: 􀀃 I concur with the finding of the lack of submission of the RD 442-3. Description of Corrective Action Plan: I will work with official from USDA-RD to complete the RD 442-3. Anticipated Completion Date: I anticipate to have the RD 442-3 completed by 12/31/2024. Sincerely, Kendal Buker Clerk-Treasurer Town of Kingman

View Audit 320830

Finding 498097 (2023-005)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334

2023-005 Allowable Costs/Cost Principles – Indirect Costs U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend m...

2023-005 Allowable Costs/Cost Principles – Indirect Costs U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend management to incorporate a management review control to ensure the calculation is complete and accurate and all supporting documents including the general ledger used for the calculation is retained in accordance with UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will have a process in place to update all documentation related to indirect costs and the calculations from the general ledger. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760 Questioned Costs: $1

Finding 498095 (2023-003)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreeme...

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will update the supplanting methodology utilized to ensure all federal funds are supplementing and not supplanting state funds. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760

Finding 498094 (2023-002)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standar...

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, the district procurement process will be updated to include steps to contact vendors/contractors about their prevailing wage rate requirements on all contracts paid from federal funds. In addition, the district will request vendors to submit Form WH-347 at the conclusion of all federally funded projects. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2024

View Audit 320760

Finding 498087 (2023-001)

Significant Deficiency 2023

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal co...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction concurs with the 2023-001: Revenue Recognition finding. NWICA/CoAction has taken the steps to address this finding by implementing processes to ensure all revenue is recorded and reconciled monthly by hiring new leadership and staff within the Finance department. The finance department is taking specific action to monitor grant revenue and expense activity monthly, reconcile quarterly, and clos out activity at each grant’s year end. The organization also continues to work on improving the timeliness of grant claim submissions. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: December 31, 2024

View Audit 320742

Finding 498054 (2023-002)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Management Response The eight selections were for salaried employees who worked more than 80 hours in the pay period. When a salaried employee has uncompensated overtime, the Garden must charge the documented hourly rate, adjusting hours for the uncompensated time against non-contract funding. This...

Management Response The eight selections were for salaried employees who worked more than 80 hours in the pay period. When a salaried employee has uncompensated overtime, the Garden must charge the documented hourly rate, adjusting hours for the uncompensated time against non-contract funding. This results in the actual paid dollars being billed to the federal award, as appropriate for cost reimbursement. The outcome being total hours on the timecard may be more than the paid hours reflected in the register. This is in accordance with the Uniform Guidance. The calculation of this adjustment was performed but not documented. Corrective Action Plan: Documentation of the salary allocation process has been completed. Anticipated Completion Date: Completed. Contact person(s) responsible for the corrective action: Jaime Kuczkowski, CPA Jaime@balancefm.com, Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org.

View Audit 320704

Finding 498042 (2023-004)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to al...

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to all Principal Investigators and others involved in Grant Management by August 31, 2024. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: The policy is in writing. Education will be complete by August 31, 2024.

View Audit 320704

Finding 498039 (2023-006)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.303

Management Response The Garden did not draw more on awards than had been incurred over the course of the contract. Adjustments in the general ledger were made in subsequent periods to tie out requested reclasses from program staff. Corrective Action Plan: Education and reverification of the proce...

Management Response The Garden did not draw more on awards than had been incurred over the course of the contract. Adjustments in the general ledger were made in subsequent periods to tie out requested reclasses from program staff. Corrective Action Plan: Education and reverification of the processes documenting the flow of information from the general ledge to the federal award billings has been provided to accounting personnel involved in federal award accounting and billing. Contact person(s) responsible for the corrective action: Jaime Kuczkowski, CPA Jaime@balancefm.com, Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: Education will be complete by August 31, 2024.

View Audit 320704 Questioned Costs: $1

Finding 498013 (2023-005)

Material Weakness 2023

Town of Daleville

IN

Reporting Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID 19 Reporting Summary of Finding: We were required to submit quarterly P & E reports, ours were submitted in error Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 V...

FINDING 2023-005 Finding Subject: COVID 19 Reporting Summary of Finding: We were required to submit quarterly P & E reports, ours were submitted in error Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will create controls so reports will be submitted in accurate manner in the future Anticipated Completion Date: March 1, 2025

View Audit 320695

Finding 497985 (2023-001)

Material Weakness 2023

The George E. Brown United States-Mexico Foundation for Science

DC

Matching / Level of Effort / Earmarking

Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial mee...

Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial meetings with the IMPI’s renewed top management but with no success in resetting the funds. In June 2022, the Foundation submitted a formal request to the IMPI to reset the funds to continue the functioning of the agreement since an addendum was legally developed to be added to the original agreement. Hectic changes in top management at the Ministry of Economy of Mexico and the IMPI occurred in 2022, which resulted in unproductive efforts from previous negotiations. Then in July 2023, the Foundation submitted a second lawsuit, accepted by the court, to enforce the previous one, won in 2021. On September 13th, 2024, the Foundation was notified by the court with a positive resolution regarding this second lawsuit. The IMPI still has a final opportunity to defend against this resolution, although its probabilities to change the outcome are minimum. From this, the Foundation’s executives and its Board of Governors are back on track on communicating with the legal team of the IMPI to accelerate the resetting of the funds and the collaboration agreement, looking to advance before the change of administration in Mexico. If the latter results unsuccessful the Foundation should have to wait by the end of 2024 to restart the actions before a possible new appointed director general of the IMPI. Proposed completion date – End of 1Q2025. Contact person – Eugenio Marin, Executive Director

View Audit 320659

Finding 497941 (2023-010)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.334

Planned Corrective Actions: MARR will retain a CPA consultant to implement a document retention policy that is consistent with federal document retention requirements.

View Audit 320567

Finding 497938 (2023-007)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained. MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.

View Audit 320567 Questioned Costs: $1

Finding 497937 (2023-006)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting p...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497935 (2023-004)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests....

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests. Evidence of the review to be documented and maintained according to the procedures to be implemented.

View Audit 320567 Questioned Costs: $1

Finding 497933 (2023-003)

Material Weakness 2023

Lawrence County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of i...

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of internal control over reporting as one employee in the County Health Department prepared and submitted the invoice with no evidence of an oversight, review, or approval process to ensure that the report was accurate. Contact Person Responsible for Corrective Action: Paula Kern-Edwards Contact Phone Number and Email Address: 812-275-3234 pedwards@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant period has ended. The County will review all future grant awards for similar requirements and comply with any oversight, review or approval requirements. Anticipated Completion Date: Completed

View Audit 320559

Finding 497924 (2023-002)

Material Weakness 2023

Yardley Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform...

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Borough of Yardley will implement these policies and procedures to ensure that the organization will comply going forward. Repeat: Repeat finding from 2017-002 Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 320540

Finding 497918 (2023-005)

Material Weakness 2023

Harrison County

IN

Internal Control / Segregation of Duties Reporting Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P...

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P&E) reports for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). The County was unable to provide supporting documentation for current period and cumulative obligations, resulting in reporting errors. This issue was isolated to the one annual P&E report submitted during the audit period. Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number and Email Address: 812-738-8241; cshireman@harrisoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Auditor's office acknowledges the need for strengthened internal controls and improved processes to ensure compliance with reporting requirements for federal awards. A system of internal controls will be designed and implemented to ensure segregation of duties in the preparation, review, and submission of federal reports. This will involve designating different personnel for the preparation and review of P&E reports to ensure accuracy and thorough oversight before submission. Staff involved in federal reporting will receive training on SLFRF compliance and reporting requirements, including proper procedures for documenting obligations and reporting them accurately. The County will review its procedures to ensure compliance with federal reporting requirements periodically. This will help identify any potential issues in a timely manner and allow for immediate corrective action if needed. In addition, regular reviews will verify that corrective actions from prior audits are fully implemented and maintained. Anticipated Completion Date: December 31, 2024

View Audit 320521

Finding 497910 (2023-001)

Significant Deficiency 2023

St John's Health Care Corporation

NY

HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN August 29, 2024 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 171...

CORRECTIVE ACTION PLAN August 29, 2024 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully’s Trail Pittsford, NY 14534 Audit Period: January 1, 2023 – December 31, 2023 The findings from the December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING 2023-001: Section 232, CFDA 14.129 Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: The Home obtained the related-party loan as a prudent business decision to meet operating expenses. The Home has implemented procedures to ensure that prior written approval is obtained from HUD before encumbering the Project in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Robert Earl at (585)-760-1473. Sincerely yours, Robert Earl Chief Financial Officer

View Audit 320493

Finding 497893 (2023-001)

Significant Deficiency 2023

Legacy Redevelopment Corporation

WI

Reporting Matching / Level of Effort / Earmarking

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accou...

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accounting services team to review all lending activity for proper reporting.

View Audit 320453

Finding 497661 (2023-004)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497660 (2023-003)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497659 (2023-002)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monito...

Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monitoring of COD records will be reviewed on weekly basis. The BCC Business Office has been given review access of COD disbursement and reconciliation records for continuous assessment and scrutinization. Additionally, reconciliation of Pell disbursements between both offices will be monitored on a weekly basis and by-weekly meetings between both offices will be conducted to review processes. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497657 (2023-001)

Significant Deficiency 2023

Berkshire Community College

MA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan:. BCC has reviewed its policies and procedures regarding the overaward and has made changes to ensure that funds are processed, calculated correctly, and disbursed/returned within timely manner. $533 has been returned to meet federal requirements/standards and to correct the s...

Corrective Action Plan:. BCC has reviewed its policies and procedures regarding the overaward and has made changes to ensure that funds are processed, calculated correctly, and disbursed/returned within timely manner. $533 has been returned to meet federal requirements/standards and to correct the student record within cost of attendance. Monitoring reports are being created with the assistance of IT and Institutional Effectiveness along with delivered reports from Ellucian. A policy and procedure has been established for when outside resources are received for processing between the Student Financial Services and Business Office. Additional steps will be taken at the time of loan disbursement to ensure proper disbursement and avoidance of overawards. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442 Questioned Costs: $1

Finding 497620 (2023-001)

Significant Deficiency 2023

South Carolina Regional Housing Authority No. 1

SC

HUD Housing Programs Eligibility Significant Deficiency

Finding No. 2023-001 Eligibility: Public Housing Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Condition: Out of a total tenant population of 1,275, 25 files were sel...

Finding No. 2023-001 Eligibility: Public Housing Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: • 3 out of 25 tenants where an outdated flat rent was used instead of the current amount. • 1 tenant where wage income was calculated as paid bi-weekly when it was actually paid semi-monthly. • 2 tenants where the prior year social security income was used when the current year amount was known. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority concurs with this finding and will implement review procedures and provide ongoing training to staff. The cited files have been corrected. Effective Date: September 19, 2024 Contact Information Brian Griswell, Executive Director SC Regional Housing Authority No.1 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 320403

Finding 497578 (2023-002)

Material Weakness 2023

Central Minnesota Council on Aging

MN

Matching / Level of Effort / Earmarking

Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should review and approve reports before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ma...

Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should review and approve reports before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the financial reports that are prepared by staff before submitting the report and will document that review/approval. Name(s) of the contact person(s) responsible for corrective action: Lori Vrolson, Executive Director Planned completion date for corrective action plan: 9/30/2024

View Audit 320344

Corrective Action Plans

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