Corrective Action Plans

Finding 42612 (2022-001)

Material Weakness 2022

CA

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

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42611 (2022-002)

Material Weakness 2022

Scripps Health and Affiliates

CA

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

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42608 (2022-004)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional acc...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional account and the data reported to COD. The students had disbursements that were later refunded. It was noted that the students were disbursed without a valid MPN on file, resulting in students being disbursement that were not eligible at the time of disbursement. The College ultimately obtained the signed valid MPNs and then re- disbursed the funds, as a result the student account original disbursement date and the COD disbursement date differ. Actions Taken: To ensure that this problem does not recur for 2022-2023, disbursement rules have been instituted in Colleague that would prevent funds disbursing if a student hasn?t completed an MPN. The frequency of exports from Colleague to COD has been increased. In addition, Direct Loan and Pell rejects are being corrected each week so that if funds are disbursed and a Colleague or COD error is received, the disbursement is corrected and re- exported before the 15-day time limit. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42606 (2022-002)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42592 (2022-006)

Significant Deficiency 2022

Saint Mary's College of California

CA

Internal Control / Segregation of Duties Student Financial Aid Reporting § 200.303

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with fede...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with federal regulations and compliance requirements. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees. Both offices have started projects to document procedures so that when turnover occurs, there is a blueprint in place to assist the new employees. SMC will also review the internal controls in place for federal reporting to determine how they can be strengthened. Name(s) of Contact Person Responsible for Corrective Action: Nicole Yu, AVP/Controller and Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion dates: Documenting procedures is on ongoing project. Revised internal controls for federal reporting will be in place by June 30, 2023.

View Audit 38194

Finding 42591 (2022-003)

Significant Deficiency 2022

Saint Mary's College of California

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-003: Significant Deficiency - Enrollment Reporting Condition/Context: Of 25 students tested, the status date for one student selected was not reported accurately on the campus level reporting in National Student Loan Data System ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-003: Significant Deficiency - Enrollment Reporting Condition/Context: Of 25 students tested, the status date for one student selected was not reported accurately on the campus level reporting in National Student Loan Data System (NSLDS). The College used the degree conferral date of 8/20/2021 rather than the end of the term/last date of attendance of July 4, 2021 that was used for reporting program level information for this student, and consistent with how other students were reported. Additionally, for two students, reporting at the program level was late, not within 30 days or included in a response to a roster file or within 60 days. The students were reported as graduated effective August 20, 2021 with the earliest certification date of October 31, 2021 at the campus level and December 3, 2021 at the program level. Action taken: In order to ensure compliance in 2022-2023, the Office of the Registrar has increased the degree of reporting frequency to National Student Clearinghouse (NSC), so as to meet the 60-day requirement in NSLDS. It has also have gained access to the National Student Loan Data System to monitor alignment with information submitted by SMC to NSC. Name(s) of Contact Person Responsible for Corrective Action: Tracey Donaldson, AVP and Registrar Anticipated Completion date: June 30, 2023

View Audit 38194

Finding 42590 (2022-001)

Significant Deficiency 2022

Saint Mary's College of California

CA

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

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reporte...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reported internally to the Audit Committee on the number of students that withdrew in Fall 2021 and Spring 2022 (through April). The number of students that withdrew, the number of student?s that required an R2T4 calculation and the amount of the return all varied. The auditors discussed this with management who confirmed that the list provided to the auditors was complete and that the information reported to the Audit Committee was incorrect. From the withdrawal population the College did provide, a sample of 9 students were selected for testing for return of Title IV funds, of which 5 students did not require Title IV refunds and 4 students did require Title IV refunds. For the population of students with Title IV refunds, the calculations and refunds for 3 students were performed late, and for 1 of those students the calculation was also incorrect (excluded SEOG funds from the calculation). For the 3 students with refunds that were late, 100% of their Title IV funds were returned and then later re- disbursed before the R2T4 calculation and return occurred. Actions Taken: Subsequent to the 2021-2022 single audit fieldwork, SMC had a Financial Aid Services consultant review all R2T4 cases and 1 additional error was identified requiring the return of an additional $17.00. In the future, all R2T4 refund calculations will be performed by the Assistant Director/Systems Specialist who has received substantial training. In addition, the Assistant Director?s refund calculations will be reviewed by the Executive Director of Financial Aid for accuracy. System adjustments have also been made so that if funds are reversed they are re-disbursed at the amount the student is eligible for after the R2T4 calculation is completed. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42589 (2022-002)

Significant Deficiency 2022

Memorial Regional Health

CO

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-002 United States Department of Agriculture CFDA 10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Controls Over Compliance Finding Summary: There was no evidence retained that the Hospital?s recalculates debt covenants as requi...

2022-002 United States Department of Agriculture CFDA 10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Controls Over Compliance Finding Summary: There was no evidence retained that the Hospital?s recalculates debt covenants as required or performs any review of one of the two financial debt covenant calculations. Responsible Individuals: Brittany Johnson, CFO Corrective Action Plan: Management will implement a control process which includes periodic calulation and review of all financial debt covenants. Anticipated Completion Date: Action taken and completed on 5/31/23

View Audit 39522

Finding 42568 (2022-001)

None 2022

Caribbean University, Inc.

PR

Special Tests & Provisions Student Financial Aid Reporting

Finding No. 2022-001 The University verified the internal processes to this report and verified the operating system manual used by the University from the report. After this assessment on May 5, 2021, the University is review and amended the procedure for identifying students who met the graduatio...

Finding No. 2022-001 The University verified the internal processes to this report and verified the operating system manual used by the University from the report. After this assessment on May 5, 2021, the University is review and amended the procedure for identifying students who met the graduation requirements. This procedure was done with the purpose of ensuring sent this report in the time required according by the regulations. This procedure is effective from fiscal year 2021 - 2022, as notified in the action plan for last year. As a result of the implementation of this process, the number of students was reduced by fourteen (14), from 16 to 2 compared to last year. This represents a reduction, of fifty-six percent (56%). In addition, to what has been previously explained, training and retraining will continue for all offices and departments that involved in the process established by the University. On the other hand, the University will continue to monitor the process by conducting internal audits to guarantee compliance with regulations in this matter.

View Audit 40375

Finding 42555 (2022-001)

None 2022

Milan Housing for the Elderly, Inc.

IN

Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Milan Housing for the Elderly RD Project No: 15-69-291939067 December 31, 2022 Reporting Views of Responsible Officials We concur that the replacement reserve and the reserve for taxes and insurance are underfunded. Concur or Do Not Concur with this Finding: Concur Agree or Di...

CORRECTIVE ACTION PLAN Milan Housing for the Elderly RD Project No: 15-69-291939067 December 31, 2022 Reporting Views of Responsible Officials We concur that the replacement reserve and the reserve for taxes and insurance are underfunded. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Proposed Completion Date: December 31, 2023 Actions Taken or Planned on the Finding: The Project will increase funding as permitted by operating cash flows.

View Audit 38335

Finding 42507 (2022-002)

Significant Deficiency 2022

New Mexico Coalition to End Homelessness

NM

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-...

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-002?PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards. Program Name: All presented in the Schedule of Expenditures of Federal Awards. Assistance Listing Nos. and Program Expenditures: All presented in Schedule of Expenditures of Federal Awards. Award Number and Program Award Year: All presented in Schedule of Expenditures of Federal Awards. Compliance Requirement: Other ? Schedule of Expenditures of Federal Awards preparation Type of Finding: E Questioned Costs: None Statement of Condition While conducting the audit, the following was reviewed; the Coalition?s Federal grants report for the fiscal year and identified the federal grants, Assistance Listing # (AL#) and the amounts of the federal expenditures and all of the other items required to properly present the Schedule of Expenditures of Federal Awards (SEFA). The finance staff of the Coalition confirm the correctness of the SEFA. Despite the confirmation of accuracy, additional federal expenditures and grouping of grant expenditures were identified after several reviews of the SEFA. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Coalition may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major program(s) for the single audit and a substandard single audit. Cause Historically, the Coalition has requested the auditor assist in identifying accruals related to federal grant expenditures as the organization has maintained these records on a cash basis. As the organization has taken more responsibility on maintaining its federal grant expenditures on an accrual basis, an incomplete SEFA has been provided. Recommendation It is recommended the Coalition prepare the Schedule of Expenditures of Federal Awards and submit this to the auditor for testing. The SEFA should include the name of the grant, name of grantor, the AL #, the pass-through number if applicable and a reconciliation of the federal revenues and expenditures to the Coalition?s general ledger. The Coalition staff should perform more detailed reviews of the reports to ensure they properly reflect grant receipts and expenditures. This review should be performed by someone other than the preparer and should include documented evidence of agreeing the reported data to the accounting records. We further recommend training for those individuals involved in the preparation and review of the reports to ensure they are fully aware of the requirements. View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2023 Fiscal Year and information will be given to the auditors when requested for the 2023 Audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately. When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by October 31, 2023 (Final copy of the SEFA will not be given to the auditors until requested for the 2023 Audit) Designation Of Employee Position Responsible For Meeting Deadline: Executive Director, Monet Silva will oversee this project and work closely with the auditors to make sure that the information saved and shared is correct. Thank you, Monet Silva Executive Director

View Audit 40302

Finding 42502 (2022-001)

Significant Deficiency 2022

University of Detroit Mercy

MI

Student Financial Aid Reporting Significant Deficiency

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.0...

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.007, Federal Supplemental Educational Opportunity Grants Condition: The University did not accurately report a student status change to the NSLDS in a timely manner. Of the 40 students selected for enrollment reporting testing, the status change for 1 student was not accurately reported as withdrawn within the required 60-day period. Planned Corrective Action: The cause of the error has been found and the University has implemented additional controls to ensure that student graduation status is reported in a timely manner. Contact person responsible for corrective action: Diane Praet, Registrar Anticipated Completion Date: 12/31/2022

View Audit 39489

Finding 42498 (2022-003)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will p...

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will produce and properly file all required reports and forms for direct certification for all students. Person Responsible for Implementation: Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42469 (2022-001)

Significant Deficiency 2022

Bloomfield College

NJ

Student Financial Aid Reporting Subrecipient Monitoring

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point ...

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point of the term, reminding them of the attendance policy and reporting requirements. Lastly, Division Chairs and Vice President of Academic Affairs will be sent a list of non-compliant reporting faculty for follow-up at week 3 and week 9.

View Audit 38359

Finding 42467 (2022-003)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-003: Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: Management will monitor and reconcile the cash receipts received from San Antonio Housing Authority. On February 15, 2023, the Company received $45,629 from the affiliated property. Finding 2022-003 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42465 (2022-001)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcas...

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcasieu, LLC; HUD Project No. 115-11280; Amount $19,866 Total $65,358 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-001: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 and Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: On April 3, 2023, the Company deposited $15,079 to fund the security deposit account for AAMHA Western Hill, LLC. On March 20, 2023, the Company deposited $30,413 to fund the security deposit account for AAMHA Cypress Cove, LLC. On March 14, 2023, the Company deposited $19,866 to fund the security deposit account for AAMHA Calcasieu, LLC. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155

Finding 42464 (2022-002)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-002: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management will review the HUD Regulatory Agreement to ensure compliance governing surplus cash calculation and distributions. On March 28, 2023, Alamo repaid $61,764 to the Project. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 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. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and 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 communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. 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, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42428 (2022-003)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Reporting requirement in the COVID-19 ESSER grants. Description of Corrective Action Plan: The school corporation will implement an internal control of dual signatures on all reporting related to the ESSER and GEER grants. This will provide an extra layer of oversight to ensure complete accuracy with reporting. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42426 (2022-001)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information ...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information entered in the Eligible Schools Summary section in the Title I application for Nonpublic schools was accurate. Description of Corrective Action Plan: The school corporation will work with the non-public schools within our district to implement a set of procedures to ensure the accuracy in reporting poverty counts in the Title I application. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42424 (2022-002)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Matching, Level of Effort, and Earmarking requirements in the Special Education grant. Description of Corrective Action Plan: The school corporation will continue to hold regular meetings with the nonpublic schools in our district to ensure they spend their allocations appropriately and timely. If the non-public schools do not spend their allocations within the grant period, Clark-Pleasant will request a waiver from the DOE to repurpose those funds in the grant. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42418 (2022-003)

Significant Deficiency 2022

City of Providence, Rhode Island

RI

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Ma...

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Public entities throughout the Country were impacted the hardest during the Global Pandemic, PPSD was not an exception, the District realized a high number of student withdrawals, employee turnover, and are still dealing with staff shortages due to labor market conditions. As a result, new staff members were not fully trained on some of the practices and procedures that needed to be followed. As a corrective next step, the District will ensure employees will be trained on the procedures that need to be followed regarding Students transfer and withdrawal practices. Name of Contact Person John Welch Projected Completion Date 6/30/2023

View Audit 38214

Finding 42417 (2022-002)

Significant Deficiency 2022

National Railroad Passenger Corporation

DC

Reporting Matching / Level of Effort / Earmarking § 200.502 § 200.510

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated ...

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated version of the SEFA corrected the balance presented. The presentation on the SEFA of the balance of the RRIF loan has specific federal regulation requirements. Amtrak will review and update its SEFA Preparation Guide to ensure full compliance with 2 CFR Part 200 specifically for presentation of the RRIF loan balance. Amtrak will also consider providing training to key grants management personnel on an annual basis to keep them up to date with federal regulations. The contact for this item is Lucia Butts, AVP Funding and Grants. The Company anticipates that the updated procedures and training will remediate this finding in the fiscal year ending September 30, 2023 and beyond.

View Audit 39281

Finding 42406 (2022-003)

Significant Deficiency 2022

Homeless Assistance Leadership Organization, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.302

Views of Responsible Officials: Management agrees with the finding and will provide additional training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

View Audit 38559

Corrective Action Plans

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