Corrective Action Plans

Finding 34110 (2022-005)

Significant Deficiency 2022

NV

Reporting Questioned Costs Significant Deficiency § 200.303

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 36770

Finding 34100 (2022-002)

Significant Deficiency 2022

Marlboro County School District

SC

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.305

The District concurs with finding and recommendation. Marlboro County School District's Board of Trustees approved the Cash Management Policy that addresses the timing and frequency of requests for grant cash reimbursements; however, the policy will include additional information regarding obligati...

The District concurs with finding and recommendation. Marlboro County School District's Board of Trustees approved the Cash Management Policy that addresses the timing and frequency of requests for grant cash reimbursements; however, the policy will include additional information regarding obligating, liquidating, and reimbursing federal funds awarded by the US Department of Education in the G5 portal.

View Audit 33649

Finding 34088 (2022-002)

Significant Deficiency 2022

Fremont Community Schools

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dr. William Stitt, Superintendent Contact Phone Number: 260-495-5005 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Fremont Community Schools will work with NEISEC to ensure proper ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dr. William Stitt, Superintendent Contact Phone Number: 260-495-5005 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Fremont Community Schools will work with NEISEC to ensure proper oversight and internal controls are in maintained. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023.

View Audit 32727

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34076 (2022-003)

Significant Deficiency 2022

Eastern Greene Schools

IN

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

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education 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: Significant Deficiency 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 one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Finding 34065 (2022-004)

Material Weakness 2022

Wayne County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the pr...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the preparer. Anticipated Completion Date: 12-31-23

View Audit 35322

Finding 34052 (2022-001)

None 2022

Hillsboro-Deering Cooperative School District

NH

Matching / Level of Effort / Earmarking § 200.430

Finding #2022-001 Condition: The School District did not maintain proper time and effor records for employees who were partially funded with ESSER federal funds. Timesheets did not c...

Finding #2022-001 Condition: The School District did not maintain proper time and effor records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effor distribution, and the timesheet was not dated by the employee and/or supervisor. Corrective Action Plan: A similar finding was noted during the October 20, 2022 Federal Fiscal Monitoring visit by the New Hampshire Department of Education (DOE) regarding Washington School District (another SAU #34 District). As a result of the visit, we updated our bi-weekly time sheets for time and effort documentation. The timesheets now include the required certification clause, ensure proper documentation of hours worked under the grant, and require signatures and dates for the employee and supervisor. Individual Responsible: Grant Geisler, Business Manager Anticipated Implementation Date of Corrective Action: January 2023

View Audit 28926

Finding 34048 (2022-001)

Significant Deficiency 2022

Eastport Health Care, Inc.

ME

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, ...

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, CEO. Corrective Action Planned: In order to comply with the U.S. Code of Federal Regulations (CFR), 45 CFR 75.309(a), and 45 CFR 75.305(b)(l), and ensure that the timing and amount of advance payments are as close as is administratively feasible to the actual disbursements by the organization for direct program or project costs and the proportionate share of any allowable indirect costs, the following process has been established for internal quality control: ? Drawdowns for salary expenses will be completed bi-weekly one week after the second week payroll. Drawdowns for other expenses will be completed at the end of every month for expenses that are documented as paid. This will help to ensure that grant funds expended prior to completing a drawdown in the PMS system. ? The request for disbursement from PMS will be submitted to the CEO with all corresponding backup that includes an earnings summary, documented and approved work hours report, expanded general ledger for other than salary expenses, the statement of revenue and expenditures for each grant, the worksheets that are completed for grant expenditure tracking, and a review checklist for completion by the CEO that includes the following requirements: o Are expenses related to the current budget period? o Is the drawdown amount in line with the expenses? o Is the drawdown amount for expenses that have been paid? o Are the expenses eligible for this grant? o Does the General Ledger and PMS system balances match? o Does supporting documentation provided support the expenses included in drawdown request? o At the end of the month, the statement of revenue and expenditures will be run for each grant. An adjusting entry will be completed to recognize grant revenue based on the verified expenses for each grant and recorded in the adjusting entry journal. o The adjusting entry journal is presented to the CEO for approval along with all supporting documentation for review and approval. Anticipated Completion Date: The process was started immediately upon notification of the finding. An updated Policy and Procedure will be submitted to the Board of Directors at the October 24, 2022 meeting.

View Audit 28631

Finding 34034 (2022-001)

Significant Deficiency 2022

Mountain Home Montana, INC

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of...

With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of personnel expenses charged to multi-funding sources to include the specific activities performed and adequate authorization in accordance with the individual grant agreements. We plan to review and develop our policies as recommended in the audit report to achieve an acceptable time-tracking process for our federal funds. We anticipate starting and implementing this process in the current fiscal year with the goal of being in compliance for next year's audit.

View Audit 34740

Finding 34033 (2022-001)

Material Weakness 2022

Emberhope, Inc.

KS

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.

View Audit 33437

Finding 34017 (2022-005)

None 2022

City of Oelwein

IA

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

The City will establish a process to track the total dollar amount of federal awards spent during each year.

View Audit 31085

Finding 34016 (2022-004)

None 2022

City of Oelwein

IA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

The City will verify that all vendors and contracts paid with federal awards, are not suspended or disbarred by verifying it on the SAM website.

View Audit 31085

Finding 34015 (2022-003)

None 2022

City of Oelwein

IA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

The City has submitted the PPR after being notified by FEMA and will continue to submit on time.

View Audit 31085

Finding 34010 (2022-002)

Material Weakness 2022

The Community Builders, Inc. and Subsidiaries

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.430

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting

View Audit 36734 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

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

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33990 (2022-004)

Significant Deficiency 2022

The Thomas More College of Liberal Arts, Inc.

NH

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

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The Colle...

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. The College supplies to the student a notification of each disbursement via a Statement of Account. The College has added a clause in the Terms and Conditions which addresses the cancelation of loans. Estimated Completion Date: December 31 , 2022 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420

View Audit 31753

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

View Audit 33257

Finding 33921 (2022-002)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024

View Audit 33257

Finding 33920 (2022-001)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023

View Audit 33257

Finding 33913 (2022-004)

Significant Deficiency 2022

Hawley Public Schools Isd 150

MN

Questioned Costs Cash Management Reporting

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible ...

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible Individuals: Phil Jensen, Superintendent Corrective Action Plan: The District will establish an internal control for an independent review of the meal claims summary report and the claims made in CLiCS on a monthly basis to review for accuracy and completement. This review will be done by another district office staff member. Anticipated Completion Date: June 30, 2023

View Audit 24171

Finding 33904 (2022-002)

None 2022

The King's College and Subsidiaries

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31...

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33869 (2022-001)

Material Weakness 2022

Bremerton School District No. 100-C

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023

View Audit 32351

Finding 33845 (2022-001)

Material Weakness 2022

Csra Economic Opportunity Authority, INC

GA

Matching / Level of Effort / Earmarking

Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant r...

Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant requirements under the standard of promptness in order to make payments to applicants within 30 days for regular applications and 10 days for crisis applications. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary grant rules and regulations and develop internal controls for remitting participants payments within the 30 day and 10 day requirement. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021 for this finding in the prior year. The Organization will follow up with the Georgia Department of Family and Children Services for the fiscal year September 30, 2022.

View Audit 34621

Corrective Action Plans

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