Corrective Action Plans

Finding 29509 (2022-003)

Significant Deficiency 2022

MS

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303

Finding 2022-03: Allowed and unallowed costs. District Response: A. Federal budgets will be reviewed on a monthly basis and revised as needed. B. Kim Hamm: Federal Programs Director and Julie Clark: Special Services Director C. July 1, 2023

View Audit 25360 Questioned Costs: $1

Finding 29500 (2022-008)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Finding 29497 (2022-001)

Significant Deficiency 2022

Cdc Small Business Finance

CA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SB...

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SBA had likely overpaid CDC for multiple years for expenses related to personnel hours spent. After review, all relevant personnel were advised and instructed to comply with revised timekeeping practices to address the issue going forward. Additional processes/controls were also established to mitigate future occurrences. CDC's management notified the SBA of the matter and repaid the estimated amount of overpayment on April 17, 2023. Name of Contact Person: Natalie Gunn, Chief Financial Officer Phone: 703-647-2360 Email: ngunn@capitalimpact.org

View Audit 25407

Finding 29494 (2022-004)

Material Weakness 2022

South Whittier School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The Director of Technology will purchase an inventory software system to assist with tracking all equipment purchases with federal and non-federal funding. All equipment purchases will be tagged and recorded into the system by their serial n...

Corrective Action Plan and Views of Responsible Officials The Director of Technology will purchase an inventory software system to assist with tracking all equipment purchases with federal and non-federal funding. All equipment purchases will be tagged and recorded into the system by their serial number and category. Scanners will be used when entering a room to assist with determining the location of the equipment, and a computer log will be used to track the assigning out and in of equipment.

View Audit 25406

Finding 29456 (2022-002)

Material Weakness 2022

Northpoint Bible College

MA

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

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adj...

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adjustments. Anticipated Completion Date: 1. November 1, 2023 (rough draft is already completed) 2. 30-45 days prior to signing of engagement letter

View Audit 29802

Finding 29428 (2022-006)

Material Weakness 2022

Corbett School District

OR

Eligibility Internal Control / Segregation of Duties Material Weakness

6. Deficiency 2022-006 ? Material Weakness ? Eligibility Verification Review a. A material weakness in controls over compliance was identified for controls over compliance requirement N.1 from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility verificatio...

6. Deficiency 2022-006 ? Material Weakness ? Eligibility Verification Review a. A material weakness in controls over compliance was identified for controls over compliance requirement N.1 from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility verification were found not to be implemented. The District should develop and implement policies and procedures to ensure that all eligibility verifications are review in a timely manner and documented appropriately. b. Plan of Action: The District will develop procedures to ensure all eligibility verifications are reviewed timely by an administrator and documented appropriately. c. Timeframe: August 2023

View Audit 29049

Finding 29427 (2022-005)

Material Weakness 2022

Corbett School District

OR

Internal Control / Segregation of Duties Cash Management Material Weakness

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be ...

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be implemented. The District should develop and implement policies and procedures to ensure that all monthly reimbursement reports are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will implement internal controls to address the need for additional oversight of monthly meal reimbursement reports. c. Timeframe: August 2023

View Audit 29049

Finding 29425 (2022-003)

Material Weakness 2022

Corbett School District

OR

Eligibility Internal Control / Segregation of Duties Material Weakness

3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were...

3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were found not to be implemented. The District should develop and implement policies and procedures to ensure that all eligibility determinations are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will develop procedures to ensure all eligibility determinations are reviewed timely and documented appropriately by an administrator. c. Timeframe: Beginning August 2023

View Audit 29049

Finding 29209 (2022-001)

Significant Deficiency 2022

Village of Cimarron

NM

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.

View Audit 30069 Questioned Costs: $1

Finding 29205 (2022-003)

Significant Deficiency 2022

Wonewoc-Center School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criter...

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $158,462 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Morgan Preuss Anticipated Completion: 6/30/2023

View Audit 29444 Questioned Costs: $1

Finding 29198 (2022-005)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Thr...

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Cash Management Audit Finding: Material Weakness, Noncompliance, Other Matters Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the cash management compliance requirements for the COVID-19 ? Education Stabilization Fund. Context: During our audit procedures, we noted that in fiscal year 2021, the School Corporation had drawn down $108,445 more in ESSER II funds than what they had expended. The School Corporation received $297,500 of ESSER II funds during fiscal year 2021, but had only disbursed $189,055. The School Corporation spent $107,361 of the remaining funds during fiscal year 2022 and had an ending balance of $1,084 as of June 30, 2022. The ESSER II grant is a cost reimbursement grant and therefore, the School Corporation should not have drawn down these funds prior to the expenses being incurred. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and/or the Superintendent?s designees will not request funds from reimbursable grants before expenditures have been made by the corporation. Responsible Party and Timeline for Completion: The responsible parties are the Superintendent and/or the Superintendent?s designees. The corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29197 (2022-004)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. We noted that for one claim in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 175 meals and underclaimed breakfast by 156 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent is now utilizing the personalized login on CNP Web to review claims before final submission. The superintendent will also email approval of claims to the FSMC Food Service Director upon submission and approval by the superintendent on CNP Web. Responsible Party and Timeline for Completion: The Superintendent and FSMC Food Service Director will be the responsible parties and the corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29190 (2022-001)

None 2022

Cal-Pep

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Views of Responsible Officials CALPEP will implement procedures to oversee the timely filing of the federal single audit reporting package

View Audit 24312

Finding 29185 (2022-001)

Significant Deficiency 2022

Bluffton-Harrison Metropolitan School District

IN

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

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation is a member of the Adams Wells Special Services Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. There was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for the 20611-001-PN01 grant award could not be verified for the individual member schools. Total non-public expenditures were posted as expended. The member school proportionate share expenditures were then determined by applying a budgeted percentage to the total non-public expenditures. These were the amounts reported to IDOE. As such, we were unable to identify if the minimum amount per member school was expended and properly reported to IDOE as required. The School Corporation?s Non-Public Proportionate Share for the 20611-001-PN01 grant application was $10,523. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Co-ops cannot combine proportionate share funds. Funds must be spent within each LEA?s geographic boundary. We will not receive a repeat finding for FY21. We will correct for FY22 and forward. Time & Effort Logs are being completed to show how many hours personnel are servicing Non-Pub school students with a service plan. If materials and Equipment are purchased for a specific student?s need, per the service plan, then those expenditures are 100% school specific. Per the DOE, Materials used by our Speech Language Pathologist for Speech Therapy for all six school corporations, those expenditures are split evenly across all school corporations with a non-pub proportionate share allocation. Responsible Party and Timeline for Completion: Adams-Wells Special Services Cooperative is the responsible party for the timeline completion. No later than January 2023, the Cooperative will have corrected proportionate share monitoring workbooks for FY22 and the ARP grants.

View Audit 25372

Finding 29173 (2022-001)

Material Weakness 2022

Triton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Des...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Description of Corrective Action Plan: While the claim does not have a second signature indicating review before submission, the procedures that Triton follows, which include segregation of duties, justify that someone else reviewed the data, before submission. The data is compiled by the building secretary and submitted to the Business Manager. The Business Manager reviews the claim and logs into the online submission website with a secure user name and password to enter the data. While we believe that the secure user name and password is just as much proof as a signature that the data has been reviewed, we will begin having the document signed by a second person in order to satisfy this requirement Anticipated Completion Date: 3/15/23

View Audit 29737

Finding 29152 (2022-003)

None 2022

Union College

KY

Student Financial Aid Reporting Special Tests & Provisions

Finding 2022-003 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education CFDA No. (...

Finding 2022-003 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education CFDA No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.? Condition: The College did not report current enrollment status changes for 2 out of 40 students (5%). We consider these conditions to be an instance of non-compliance to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior finding 2021-002. Statistical sampling was not used in making sample selections. Corrective Action Plan: The reporting process has been corrected and in addition, the Registrar verifies the accuracy of this report internally with the College?s technology department before submitting it each month. Responsible Person: Andra Butler, Director of Financial Aid Preshus Howard, Registrar Implementation Date: November 2022

View Audit 29266

Finding 29141 (2022-003)

None 2022

Piazza Apartments

FL

HUD Housing Programs Reporting Subrecipient Monitoring

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit peri...

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT (CONTINUED) FINDING No. 2022-003: Section 202 Supportive Housing for Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for the timely renewal of Action Taken: the PRAC contract Management has established a compliance department in addition to utilizing a compliance monitoring software. Both will assist in monitoring contract renewals thus ensuring timely submissions per HUD guidelines. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 29890

Finding 29136 (2022-002)

Material Weakness 2022

Bloomfield School District

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be verified with a sign-off by the Superintendent and compared to the supporting funds ledger. Anticipated Completion Date: FY23 SEFA

View Audit 29735

Finding 29132 (2022-003)

Material Weakness 2022

Bloomfield School District

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Repor...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Report and ensure the amounts reported agree to the underlying records. Anticipated Completion Date: Effective for the next Annual Report due

View Audit 29735

Finding 29102 (2022-001)

Material Weakness 2022

Eventide

MN

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-001 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA #10.766 Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures of federal awards and accompanying notes to the co...

Finding 2022-001 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA #10.766 Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures of federal awards and accompanying notes to the consolidated schedule of expenditures of federal awards. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will work with auditors going forward to understand the requirements for the consolidated schedule of expenditures of federal awards. Anticipated Completion Date: 6/30/23

View Audit 24566

Finding 29099 (2022-002)

Material Weakness 2022

Jackson Municipal Airport Authority

MS

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and b...

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and balance was created between Finance, Capital Project, and Procurement Departments to reconcile, evaluate, and manage construction projects on a monthly basis to ensure proper documentation and tracking. Management will add an additional requirement to include this as part of the accounts payable process. Anticipated Completion Date Complete by September 30, 2022 Responsible Contact Person Rico Owens, Senior Accountant

View Audit 24564

Finding 29092 (2022-001)

Significant Deficiency 2022

Madisonville Consolidated Independent School District

TX

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

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us...

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us the Wage survey information that we forwarded to the Auditor. 2) MCISD administration had a meeting to discuss Internal Controls. Effective immediately, any future Construction projects MCISD will include in our contracts the Wage Rate and the DOL requirements. Anticipated completion date: MCISD will follow up with Collier Construction when they open back up on Tuesday, January 17, 2023, to let them know we are expecting the certified weekly payroll reports as soon as possible.

View Audit 29317

Finding 29084 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Williamson

WV

Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking § 200.326

2022 ? 001 ALN 14.850 Public and Indian Housing ? Special Tests & Provisions ? Wage Rate Requirements The Executive Director acknowledges the findings and the Authority?s ...

2022 ? 001 ALN 14.850 Public and Indian Housing ? Special Tests & Provisions ? Wage Rate Requirements The Executive Director acknowledges the findings and the Authority?s management is currently implementing the necessary changes to remediate these noncompliance instances. Person Responsible for Correction of Finding: Pauline Sturgill, Executive Director Projected Completion Date: June 30, 2023

View Audit 29316

Finding 29059 (2022-002)

Significant Deficiency 2022

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management te...

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management team and staff who are responsible for selecting housing units for the Fortitude MD program receive training on how to determine if the proposed rent meets the fair market rent (FMR). For leases that include utilities within the base rent, Case Management will make sure that there is a breakdown of the total proposed rent that shows the Base Rent Rate, Utility Portion, and Other miscellaneous expenses is appropriately documented. At time of sign off on the Lease Up packet, the Fortitude MD Sr. Program Manager will review the lease and confirm that the proposed rent does not exceed the FMR. The completed Lease-up Packet will be submitted to HHS management for final review, approval and submission to Finance for processing Monthly, the Sr. Program Manager will review the rent roster that will include a column for the current FMR and confirm that the rent being paid does not exceed the FMR.

View Audit 29991

Finding 29058 (2022-002)

None 2022

Golden Ridge Housing Inc.

RI

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Golden Ridge Housing Inc. 14 Manchester Circle Coventry, RI 02816 February 9, 2023 Audit: FYE 2022; corrective action plan Finding 2022-001 ? late replacement reserve deposits Corrective action - Coventry Housing Authority, as Management Agent, will strive to make required monthly deposits...

Golden Ridge Housing Inc. 14 Manchester Circle Coventry, RI 02816 February 9, 2023 Audit: FYE 2022; corrective action plan Finding 2022-001 ? late replacement reserve deposits Corrective action - Coventry Housing Authority, as Management Agent, will strive to make required monthly deposits to the Replacement Reserve account. Finding 2022-002 ? loan from replacement reserve not repaid Corrective action - Coventry Housing Authority, as Management Agent, will repay the Replacement Reserve advance in the amount of $7558 from the Operating funds account. Responsible Party: Management Agent Julie A. Leddy Executive Director Coventry Housing Authority 401-828-4367; jleddy@coventryhousing.org

View Audit 29953

Corrective Action Plans

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