Corrective Action Plans

Finding 7408 (2023-002)

Significant Deficiency 2023

KY

Student Financial Aid Reporting Significant Deficiency

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023

View Audit 9556

Finding 7407 (2023-001)

Significant Deficiency 2023

Thomas More University

KY

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

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. ...

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm. Anticipated Completion Date: October 15, 2023

View Audit 9556

Finding 7392 (2023-002)

Material Weakness 2023

Douglas County, Nv

NV

Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness § 200.303 § 200.329

Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards wi...

Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Instance of Noncompliance, Material Weakness in Internal Controls over Compliance Management’s Response: We concur. Views of Responsible Officials and Corrective Action: Management agrees with the finding and understands the importance of properly reporting federal and will institute a multi-step review system before such reporting is finalized and submitted. Name of Responsible Person: Terri Willoughby, CFO Name of Department Contact: Finance Projected Implementation Date: January 1, 2024

View Audit 9528

Finding 7272 (2023-001)

Significant Deficiency 2023

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 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 U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024

View Audit 9443

Finding 7251 (2023-004)

None 2023

University of Hawaii

HI

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

Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawa...

Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawaiʿi Community College Date Action Taken: On-going Return of Title IV Funds R2T4 was calculated incorrectly due to inadequate staffing and lack of personnel training. R2T4 has been recalculated for the identified student, and Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues. The UH Community College Central Financial Aid Office is also working to develop/finalize written R2T4 procedures. Enrollment Reporting Exit materials were sent late due to inadequate staffing and ongoing staff absences. Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues.

View Audit 9418 Questioned Costs: $1

Finding 7249 (2023-002)

None 2023

University of Hawaii

HI

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

Finding No. 2023-002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $ – Responsible Individual: Sherrie Padilla, Director of Financial Aid, U...

Finding No. 2023-002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $ – Responsible Individual: Sherrie Padilla, Director of Financial Aid, University of Hawaiʿi at Hilo Date Action Taken: Immediately A miscalculation counting the 45-day requirement occurred with the 4 students in question resulting in the funds being returned on the 46th day. Procedures have been adjusted to return funds on the 30th day giving ample time to meet the 45-day requirement.

View Audit 9418

Finding 7248 (2023-001)

None 2023

University of Hawaii

HI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding No. 2023-001: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Pheng Xiong, Office of the Registrar, University Registrar Nikki Chun, Div. of ...

Finding No. 2023-001: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Pheng Xiong, Office of the Registrar, University Registrar Nikki Chun, Div. of Enrollment Management, Vice Provost for Enrollment Management Date Action Taken: August 2023 The Office of the Registrar is fully aware of and takes very seriously its enrollment and degree reporting requirements and responsibilities. The finding presented in Finding No. 2023-005 happened as a result of a processing error where students in the final Spring 2023 enrollment file were not cleared out. This prevented students in the Spring 2023 degree files, submitted on June 26th and July 3rd, from having their graduation statuses updated with the National Student Clearinghouse if they were in the affected initial Summer 2023 enrollment file. The August 2nd file could not be processed because the National Student Clearinghouse was working with the office to reject the Summer enrollment and Spring 2023 degree reports. The reports had to be rejected in order for the corrected Summer 2023 file to be applied. The existing business process requires use of an SQL script. Since the script requires complicated manual steps and can lead to errors, the Office of the Registrar has been working to implement the NSC reporting functionality in the student information system. The new business process will improve enrollment and degree reporting, including the reduction of errors resulting from human error. The Office of the Registrar aims to go live with new business process with Spring 2024 enrollment reporting.

View Audit 9418

Finding 7239 (2023-004)

Material Weakness 2023

Independent School District No. 206 Alexandria Public Schools

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing...

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024

View Audit 9408

Finding 7209 (2023-001)

None 2023

Yale University

CT

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

Views of Responsible Officials and Corrective Action Plan The University acknowledges the need for consistent policies, procedures, and the application of these requirements and has already begun to put in place corrective actions to address these issues for the 2023-24 academic year. Outlined below...

Views of Responsible Officials and Corrective Action Plan The University acknowledges the need for consistent policies, procedures, and the application of these requirements and has already begun to put in place corrective actions to address these issues for the 2023-24 academic year. Outlined below are corrective actions and proposed changes to align Yale with the stated recommendations: • Verification – Implementation of a university-wide document posting process with an expected implementation date by the end of the fiscal year 2024. This process will auto-populate federally required documents into Yale’s financial aid system, based on FAFSA/ISIR comment codes, in a way that will prevent disbursement to a student’s account unless collected. Schools will receive training from the University Financial Aid Office (“UFAO”) in concurrence with the implementation of this new automated population regarding the collection of the new university-wide form and the proper acceptance of identity requirements. • Electronic Transactions – Beginning in June of 2023, all financial aid recipients, not just Federal Financial Aid recipients, are asked to complete E-Consent on the new Student Portal Yale Hub. Students cannot view award offers, electronic documents that must be completed online, or personal historical financial aid data until the E-Consent question is answered. • Return of Title IV – Creation and implementation of a university-wide Return to Title IV funds policy and procedure is currently in process. This implementation will begin before the end of calendar year 2023 and will include training of several additional Financial Aid staff members across the university on the updated policies and procedures to create redundancies for timely and consistent processing of R2T4’s. • NSLDS Enrollment Reporting – The University Registrar is working with ITS to correct the custom Banner NSC extract job to ensure that not just the enrollment status is updated, but also the program level status. An additional staff member in the registrar’s office will be deployed to focus on compliance and enrollment reporting. • Satisfactory Academic Progress (“SAP”) – The University Financial Aid Office has begun a school-by-school review of SAP policies. Review and implementation of updated SAP policies will be concluded by June 2024 schoolwide. UFAO will set up an SAP review process for new programs as well as an annual review for each school. University contact: David Blackmon, Director, Office of Student Financial Aid David.Blackmon@yale.edu

View Audit 9367

Finding 7186 (2023-004)

Material Weakness 2023

City of Beaveron

MI

Procurement, Suspension & Debarment Cash Management Material Weakness

AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fisca...

AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2024

View Audit 9302

Finding 7102 (2023-004)

Material Weakness 2023

Independant School District No. 152

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requir...

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Brandon Lunak, Superintendent. Corrective Action Plan: The District’s construction project that used federal funding was completed during fiscal year 2023 therefore this finding will not be repeated during fiscal year 2024. The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024

View Audit 9199

Finding 7099 (2023-001)

None 2023

Casa Montego Ii, Inc.

CA

HUD Housing Programs Cash Management Reporting

Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. D...

Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. Diablo Blvd., Suite A300 Lafayette, CA 94549 The findings from the September 30, 2023 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 No findings noted. FINDINGS – FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development Finding No.: 2023-001 AL 14.157 – Supportive Housing for Elderly Recommendation: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Action Taken: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Anticipated Completion Date: December 7, 2023 If there are any questions regarding this plan, please call Jose L. Sanchez at (510) 6470-0700 Very Truly Yours, Jose L. Sanchez – Vice President of Finance

View Audit 9175

Finding 7098 (2023-002)

Material Weakness 2023

Elder Care Alliance of San Francisco - #121-22098

CA

HUD Housing Programs Material Weakness Reporting

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below ...

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below our response and corrective action plan addressing the finding noted in the Single Audit reporting package for Elder Care Alliance of San Francisco (“AVSF”) for the year ended June 30, 2023. Response and Corrective Action Plan: Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger. In addition, management will perform high level calculations to review against our reporting and investigate additional reports for comparison purposes. Responsible Person: Amanda Casey, Accounting Consultant, under the oversight of Bing Isenberg, Chief Financial Officer

View Audit 9162

Finding 7073 (2023-001)

Significant Deficiency 2023

Southeastern Illinois College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College’s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not...

Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College’s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not originally reported as graduated can be updated to graduated status in National Student Clearinghouse (NSC)’s website. This may include making a graduates’ only submission to NSC to update those graduates whose degrees were conferred after the original submission. Also, the Student Affairs department will now review submission data and give approval prior to submission to NSC. To assist in this review, the IT department will develop a data validation report that lists students who have completed a certificate and/or degree and are no longer attending.

View Audit 9099

Finding 7068 (2023-006)

Significant Deficiency 2023

Nash County

NC

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Eligibility

Finding 2023-006 Name of contact person: Corrective Action: Proposed completion date: Jessica Hill, Food and Nutrition Services Supervisor Training will be conducted in December 2023 in the following noted areas: Reviewing OVS ESC tab for all household members and related quarters to question each e...

Finding 2023-006 Name of contact person: Corrective Action: Proposed completion date: Jessica Hill, Food and Nutrition Services Supervisor Training will be conducted in December 2023 in the following noted areas: Reviewing OVS ESC tab for all household members and related quarters to question each employer listed in related quarters. Training of documentation of termination wages and verification sources to verify earned income. Conduct a documentation training exercise to ensure verification of all expenses given as a deduction. Review acceptable forms of verification for deductions given. Conduct an earned income exercise to review base period requirements and calculation of correct gross amount to determine correct earned income for the FNS unit. Review of documentation procedures and referencing to The Work Number verifying employment terminations for applicable employers. Review of policy sections 305, 300, and 310. Second party reviews focused around income calculations, verifications, correct base period used and documentation, and verification of deductions given to FNS unit. Ensure staff understands base period for earned income, the importance of documenting case file and providing correct verification to support action taken on case file. December 2023 Section IV - State Award Findin

View Audit 9079

Finding 7067 (2023-001)

Significant Deficiency 2023

North Hill Communities. Inc. and Subsidiaries

MA

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

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amount...

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amounts captured are accurate and categorized appropriately. Sign off on preparation and review will be documented appropriately.

View Audit 9075

Finding 7059 (2023-003)

Significant Deficiency 2023

Barton County Community College

KS

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

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Recommendation We recommend t...

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Comments on the Finding Recommendation The College used seven calendar break days upon the basis that the campus was only closed for seven days for both Spring Break and Thanksgiving Break. However, it was brought to the College’s attention that break days for Return to Title IV purposes are considered all days between the last scheduled day of classes, and the first day classes resume, which would be nine calendar break days for both the Fall and Spring semesters. Action Taken As of September 11, 2023, the financial aid office has recalculated the Return to Title IV calculations for all students whose calculations utilized the incorrect number of break days. Return amounts have been corrected based upon those calculations. Staff have also undergone training regarding use of the correct calendar for students.

View Audit 9062

Finding 7005 (2023-001)

Significant Deficiency 2023

Close Up Foundation

VA

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

Views of Responsible Officials: The Foundation informed the auditors prior to the start of the audit fieldwork that staffers who worked on the federal program did not code their time, on their timesheet, to the grant. However, the Foundation has alternative tracking mechanisms to identify the federa...

Views of Responsible Officials: The Foundation informed the auditors prior to the start of the audit fieldwork that staffers who worked on the federal program did not code their time, on their timesheet, to the grant. However, the Foundation has alternative tracking mechanisms to identify the federal and nonfederal program work (by week) via a staffing list that specifically identifies the federal program weeks. The Foundation did not effectively communicate the requirement for the newly hired staffers for the spring program, even though it was communicated to other various programs throughout the year. The Foundation made the determination to not open closed timesheet periods to make the necessary changes and instead, made an allocation entry for the proper amount. The Foundation has made managers aware of the issue so that they can be mindful during the timesheet approval process. Moving forward, Finance will request a staffing list, monthly, to confirm hours are properly coded and ensure proper timesheet training. For the record, the Foundation always bills the federal government correctly.

View Audit 9019

Finding 7004 (2023-005)

Material Weakness 2023

City of Kansas City, Missouri

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs § 200.326

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Cont...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City's compliance with this requirement. Status: Resolved Corrective Action Plan: Since the CNI grant has ended, the corrective action plan will apply to future grants. When the City obtains future grants utilizing and/or funding projects in multiple City Departments, operating procedures will be in place to ensure compliance and the required grant documentation will centrally located and identified. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 7002 (2023-003)

Material Weakness 2023

City of Kansas City, Missouri

MO

Matching / Level of Effort / Earmarking

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: G - Matching, Level of Effort, Earmarking Int...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: G - Matching, Level of Effort, Earmarking Internal Control Impact: Material Weakness Finding: The City did not provide evidence that they met the grant's matching requirement. Status: Resolved Corrective Action Plan: Documentation was submitted to the auditors after the finding came out for the Critical Community Improvement funding project. The provided documentation shows the required match for the $800,000 that was spent from the grant funds. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 6942 (2023-001)

Significant Deficiency 2023

Hopewell Redevelopment and Housing Authority

VA

Matching / Level of Effort / Earmarking Cash Management HUD Housing Programs

The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a month...

The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a monthly basis and implement greater oversight with review and sign off; confirming the reconciliation is complete no later than the 10th calendar day of the following month. In addition, the Authority will establish controls to restrict interfund transactions for which there is no certainty of reimbursement before the accounting period cut-off by documenting that reimbursement will occur no later than 30 calendar days after obligation/disbursement. If unable to confirm reimbursement within 30 calendar days, no disbursement will be made for business activities until reimbursement is certain to occur within the established 30-day timeframe. Person Responsible: Lisa Wilson at Lisa.Wilson@hopewellrha.org

View Audit 8935

Finding 6926 (2023-001)

Significant Deficiency 2023

Heart of West Michigan United Way

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice Preside...

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: August 30, 2023

View Audit 8922

Finding 6925 (2023-001)

Significant Deficiency 2023

Ashland University

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effect...

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar’s Office and Financial Aid has corrected the data which was completed on September 13, 2023.

View Audit 8911

Finding 6918 (2023-002)

None 2023

Community Services and Employment Training, Inc.

CA

Matching / Level of Effort / Earmarking Reporting

Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s m...

Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.

View Audit 8896

Finding 6903 (2023-002)

Significant Deficiency 2023

Rural Development Institute Dba Landesa

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact pe...

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact person: Director of Finance and Anticipated completion date: November 2023

View Audit 8892

Corrective Action Plans

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