Corrective Action Plans

Finding 22784 (2022-001)

None 2022

SC

Cash Management Student Financial Aid Matching / Level of Effort / Earmarking

Cash Management Planned Corrective Action: As noted from review of previous audits, we do not typically have issues with cash management, as we carefully review student disbursement reports prior to drawing down funds from G5, as well as practice regular monthly reconciliations. Unfortunately, erro...

Cash Management Planned Corrective Action: As noted from review of previous audits, we do not typically have issues with cash management, as we carefully review student disbursement reports prior to drawing down funds from G5, as well as practice regular monthly reconciliations. Unfortunately, errors were made due to the cause that is described in this finding with the temporary reassignment of tasks. We have not had any noted issues in our G5 draws since February 2022, and we do not believe that this will be a reoccurring issue in the future. We will continue to train a back-up employee to assist the primary employee if she is again temporarily unavailable in the future. Person Responsible for Corrective Action Plan: Deborah O?Gwynn, Student Accounts Director Anticipated Date of Completion: Fall 2022

View Audit 19878

Finding 22779 (2022-007)

Material Weakness 2022

The Housing Authority of East Baton Rouge Parish

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303

Allowable Activities and Costs - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Add...

Allowable Activities and Costs - Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Additionally, we recommend that the Authority reviews the payroll procedures to ensure all timesheets are approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Dept lost 3 key positions. New CFO in place now for two weeks and will implement allocation for all expenses and procedure to oversee that all transactions are recorded properly and have sufficient backup. Will work with HR and Payroll Staff Accountant to implement required authorization before processing. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023

View Audit 22393 Questioned Costs: $1

Finding 22764 (2022-006)

Significant Deficiency 2022

United Lutheran Seminary

PA

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

Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this findi...

Finding 2022-006 Condition For one student out of seven tested, a student was awarded two direct plus loans which caused the student?s financial assistance received to be greater than the student?s cost of attendance. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555 Questioned Costs: $1

Finding 22763 (2022-005)

Significant Deficiency 2022

United Lutheran Seminary

PA

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

Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this...

Finding 2022-005 Condition Federal Aid refunds were not calculated correctly for one student out of three tested and resulted in the Organization not refunding the correct amounts. This was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555 Questioned Costs: $1

Finding 22762 (2022-004)

Material Weakness 2022

United Lutheran Seminary

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-004 Condition The Organization did not reconcile its SAS data file to its financial records for all 12 months of the fiscal year; however, the Organization did complete the annual reconciliation at the end of the fiscal year. Corrective Action Plan Corrective Action Planned: We ...

Finding 2022-004 Condition The Organization did not reconcile its SAS data file to its financial records for all 12 months of the fiscal year; however, the Organization did complete the annual reconciliation at the end of the fiscal year. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555

Finding 22761 (2022-003)

Significant Deficiency 2022

United Lutheran Seminary

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-003 Condition For six students out of nine tested, the change in student status was not reported to the NSLDS within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. This sample was not statistically vali...

Finding 2022-003 Condition For six students out of nine tested, the change in student status was not reported to the NSLDS within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555

Finding 22760 (2022-002)

Significant Deficiency 2022

United Lutheran Seminary

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-002 Condition One roster file out of three tested was not completed and returned within the 15-day requirement to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United...

Finding 2022-002 Condition One roster file out of three tested was not completed and returned within the 15-day requirement to the NSLDS. This sample was not statistically valid. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555

Finding 22759 (2022-001)

Material Weakness 2022

United Lutheran Seminary

PA

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollmen...

Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollment Reporting and Federal Direct Loan Disbursements) compliance requirement areas. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

View Audit 18555

Finding 22741 (2022-001)

Material Weakness 2022

Christus Health

TX

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

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American R...

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. We plan to review our processes related to the retention of expense documentation to improve audit evidence. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: September 2023 with the filing of the 5th portal filing.

View Audit 18976

Finding 22733 (2022-002)

Significant Deficiency 2022

Rochester Housing Authority

NY

Matching / Level of Effort / Earmarking

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2022 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2022-002 (a)...

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2022 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2022-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2023.

View Audit 19130

Finding 22725 (2022-002)

Significant Deficiency 2022

Guam Community College

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of pe...

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of performance. In addition, finance and program staff will be trained on period of performance requirements, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023

View Audit 17796

Finding 22714 (2022-004)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

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

Findings 2022-004 and 2021-001 Direct Loan Reconciliations Condition: For the fiscal year ending May 31, 2022, monthly Direct Loan Reconciliations were not performed for the months of June 2021 through September 2021. Views of Responsible Officials: The Academy does not disagree with this audit fi...

Findings 2022-004 and 2021-001 Direct Loan Reconciliations Condition: For the fiscal year ending May 31, 2022, monthly Direct Loan Reconciliations were not performed for the months of June 2021 through September 2021. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: Direct Loan reconciliations a performed on a monthly basis by the Director of Financial Aid and a report is provided to the VP of Administration of Finance showing the tie out between G5 and COD. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in October 2021.

View Audit 17960

Finding 22713 (2022-003)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

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

Finding 2022-003 Disbursements to or on Behalf of Students Condition: During testing of disbursements to or on behalf of students, 16 out of the 25 students selected for testing did not receive a written notification from the institution for the Fall of 2021 semester. Views of Responsible Official...

Finding 2022-003 Disbursements to or on Behalf of Students Condition: During testing of disbursements to or on behalf of students, 16 out of the 25 students selected for testing did not receive a written notification from the institution for the Fall of 2021 semester. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's student information system, Campus Cafe, provides online award letter notification to all students for review to approve and/or decline. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in Fall 2022.

View Audit 17960

Finding 22712 (2022-002)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Finding 2022-002 Internal Controls Condition: During testing of compliance requirements such as eligibility and verification testing, there was not documentation of a level of review to ensure the requirements were met and accurate. Views of Responsible Officials: The Academy does not disagree wit...

Finding 2022-002 Internal Controls Condition: During testing of compliance requirements such as eligibility and verification testing, there was not documentation of a level of review to ensure the requirements were met and accurate. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's Financial Aid Counselor will complete a checklist for eligibility and verification and the Director of Financial Aid will provide documented signoff once the checklist is reviewed for completeness and accuracy. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in November 2021 once Clifton Larson Allen started assisting the Academy.

View Audit 17960

Finding 22711 (2022-001)

Material Weakness 2022

Art Academy of Cincinnati

OH

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 t...

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was overreported by $380,731. Graduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was underreported by $28,122. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's Director of Financial Aid will prepare the FISAP and the VP of Administration and Finance will review and provide official signoff on the FISAP before it's submitted. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process will be implemented with the submission of the FISAP for July 1, 2023 through June 30, 2024.

View Audit 17960

Finding 22707 (2022-001)

Significant Deficiency 2022

Colegio La Milagrosa, INC

PR

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.327 § 200.328

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the ...

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the recommendations and apply them to the school year of 2021-2022. ? The Food Service area hired a new accounting company, LRR Services as of July 1, 2018 and implemented the recommendation provided by the company RRC CPA Group, PSC, and to comply with the financial processes required in the 2 CRF 200. ? Also, subsequent to June 30, 2022, an internal accountant was hired, who among other responsibilities, is coordinating and supervising the record keeping and compilation of interim and year end closing and reporting process. ? As part of our internal controls, the Food Service area has created an implemented an internal guide with procedures related for accounting processes (attached in this report). June 30th 2022 Liz M. Santiago/ Odette Y. Pacheco Torres / Lizzette Ruiz / Hector Rodriguez

View Audit 17947

Finding 22689 (2022-005)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective ac...

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: - Marymount University has experienced a turnover in the financial aid office from the Director down to the counselor position. Transitional issues have arisen from the turnover, including lack of continuity in office processes and lack of knowledgeable staff. - In late 2022, Marymount University contracted with Attain Partners, LLC, to provide interim management services in Financial Aid. After the turnover of personnel, this was necessary to fill the void created by the departure of the Director of Financial Aid and other staff. The Attain Partners consultants have provided the interim management services to assure compliance with Title IV regulations, including Return to Title IV Funds process. - Due to the turnover in the office, the calculations were not completed. Attain Partners has completed the reconstruction and COD updates. - Current R2T4 processes are in line with Title IV regulations. Attain Partners will assure timely processing going forward. - Attain Partners will be reviewing existing processes related to student financial aid. As an outcome of this review the processes and schedule will be fully documented and implemented as documented.

View Audit 21940

Finding 22687 (2022-003)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Marymount University administration acknowledges the findings from the 2021-2022 UG Audit. Marymount administration takes the findings very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: ? Marymount University has experienced a tu...

Marymount University administration acknowledges the findings from the 2021-2022 UG Audit. Marymount administration takes the findings very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: ? Marymount University has experienced a turnover in the Office of Financial Aid from the Director down to the counselor position. Transitional issues have arisen from the turnover, including lack of continuity in office processes and lack of knowledgeable staff. ? In late 2022, Marymount University contracted with Attain Partners, LLC, to provide interim management services in Financial Aid. After the turnover of personnel, this was necessary to fill the void created by the departure of the Director of Financial Aid and other staff. The Attain Partners consultants have provided the interim management services to assure compliance with Title IV regulations, including Direct Loan reconciliation. ? Attain Partners has fully reconciled the 2021-2022 Federal Direct Loan funds and has put processes in place in conjunction with the Marymount University Financial Affairs Division to assure monthly and final reconciliation going forward. ? Attain Partners will be reviewing existing processes related to student financial aid. As an outcome of this review the processes and schedule will be fully documented and implemented as documented.

View Audit 21940

Finding 22682 (2022-001)

Significant Deficiency 2022

Erikson Institute

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Pla...

Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Plan Management has immediately implemented the ad hoc reporting option, which includes the Associate Director of Registration and Student Records notifying the NSLDS of student withdrawals at time of withdrawal. This policy will ensure timely reporting of withdrawals and will be included in the standard procedure process for the withdrawal of a student. Contact Person Leanne Beaudoin Ryan Director of Research, Records and Registration lbeaudoinryan@erikson.edu Anticipated Completion Date February 2023

View Audit 22748

Finding 22679 (2022-004)

Significant Deficiency 2022

Marywood University

PA

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

Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: We recommend the University review its policies and procedures around exit counseling to ensure students are receiving proper counseling and documentation is maintained of this process in the University?s student...

Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: We recommend the University review its policies and procedures around exit counseling to ensure students are receiving proper counseling and documentation is maintained of this process in the University?s student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This error also occurred during the transition period of the previous Financial Aid Director and winter graduates were forgotten to be notified. The Financial Aid Office has updated its procedures and have been in discussions with the IT Department to automate the process. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Complete.

View Audit 22529

Finding 22678 (2022-003)

Significant Deficiency 2022

Marywood University

PA

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

2022-003 Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University's policies and federal requirements related to monthly reconciliations. Explanatio...

2022-003 Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monthly reconciliations have occurred in the Financial aid office, however, the sample selection occurred during the month when a transition in director occurred. The reconciliation was completed a month late. Reconciliations have now been improved by including other offices in the process and have been placed on a regular schedule. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Complete

View Audit 22529

Finding 22674 (2022-001)

Significant Deficiency 2022

Marywood University

PA

Reporting Student Financial Aid Significant Deficiency

2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level r...

2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level records submitted to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was addressed in February 2023, the Registrar's office met with the Office of Financial Aid to determine what date on a student's withdraw application is the correct to Clearinghouse reporting. Name(s) of the contact person(s) responsible for corrective action: Bill Manley, Registrar Planned completion date for corrective action plan: Complete

View Audit 22529

Finding 22669 (2022-010)

Material Weakness 2022

The Housing Authority of East Baton Rouge Parish

LA

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking

Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority establishes procedures to properly reconcile the revolving fund cash account to ensure that cash and interprogram accounts are properly reported at the program level. Explanation of disagreement with...

Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority establishes procedures to properly reconcile the revolving fund cash account to ensure that cash and interprogram accounts are properly reported at the program level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As previously mentioned with turnover and staff in place that had never dealt with reconciling interfunds, will put protocols in place to be done monthly, quarterly and final review before FDS submission. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023

View Audit 22393

Finding 22667 (2022-008)

Material Weakness 2022

The Housing Authority of East Baton Rouge Parish

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303

Allowable Activities and Costs - Public and Indian Housing ? Assistance Listing Number 14.850 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program...

Allowable Activities and Costs - Public and Indian Housing ? Assistance Listing Number 14.850 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Additionally, we recommend that the Authority reviews the payroll procedures to ensure all timesheets are approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Dept lost 3 key positions. New CFO in place now for two weeks and will implement allocation for all expenses and procedure to oversee that all transactions are recorded properly and have sufficient backup. Will work with HR and Payroll Staff Accountant to implement required authorization before processing. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023

View Audit 22393 Questioned Costs: $1

Finding 22666 (2022-005)

Material Weakness 2022

YWCA Apartments, Inc.

CA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) ...

Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for the appointment of a management agent to manage the commercial leases in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.

View Audit 18368 Questioned Costs: $1

Corrective Action Plans

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