Corrective Action Plans

Finding 406383 (2023-018)

Material Weakness 2023

OK

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report or Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406203 (2023-012)

Material Weakness 2023

Langston University

OK

Procurement, Suspension & Debarment Material Weakness § 200.303

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Research and Development – Assistance Listing No. 10.205 Research and Development – Assistance Listing No. 12.630 Recommendation: We recommend the University review internal control reports and ...

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Research and Development – Assistance Listing No. 10.205 Research and Development – Assistance Listing No. 12.630 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University is utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Mr. Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406196 (2023-002)

Material Weakness 2023

Housing Authority of Lincoln County

OR

HUD Housing Programs Material Weakness Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by ...

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by future staff and as a reference source for current staff. The training will be incorporated into the Authority’s procedures manual.

View Audit 311601

Finding 406195 (2023-001)

Significant Deficiency 2023

Housing Authority of Lincoln County

OR

HUD Housing Programs Material Weakness Significant Deficiency

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to per...

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to perform other duties related to the Housing Choice Voucher program and attend additional Housing Choice Voucher trainings.

View Audit 311601

Finding 406043 (2023-002)

Material Weakness 2023

Tulare County Regional Transit Agency

CA

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expendi...

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expenditure end TCRTA will work to book expenses in a correct fashion whereby tagging back to the restricted unit thus facilitating the flow of restricted revenues appropriately with matching expenditure. Views of Responsible Officials and Corrective Action: The Tulare County Regional Transit Agency (TCRTA) will ensure multiple levels of review before submitting Federal and State expenditures to the auditor-controller/treasurer-tax collector’s (ACTTC) Office for reporting purposes. This will include detailed reviews of the expenditures to ensure they are categorized appropriately and recorded accurately. TCRTA will coordinate ACTTC Office to provide additional training to staff regarding reporting requirements, and TCRTA will implement additional review procedures when compiling the Financial Closing and Reporting Process and either directly or indirectly compiling the Schedule of Expenditures of Federal Awards (SEFA).

View Audit 311591

Finding 406015 (2023-006)

Material Weakness 2023

Oakland County, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting

Condition: The County did not file the required FFATA reports for CDBG subrecipients timely. Planned Corrective Action: Schedule FFATA reporting within 30 days of Cities, Villages and Township budget acceptance. Contact person responsible for corrective action: Laura Randall Anticipated Completion D...

Condition: The County did not file the required FFATA reports for CDBG subrecipients timely. Planned Corrective Action: Schedule FFATA reporting within 30 days of Cities, Villages and Township budget acceptance. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 06/17/2024

View Audit 311580

Finding 406012 (2023-004)

Material Weakness 2023

Oakland County, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The County did not have controls in place during the year under audit to ensure that the required certified payrolls were received by contractors and subcontractors. Planned Corrective Action: Develop a process with Neighborhood Housing and Development Department ensuring all appropriate ...

Condition: The County did not have controls in place during the year under audit to ensure that the required certified payrolls were received by contractors and subcontractors. Planned Corrective Action: Develop a process with Neighborhood Housing and Development Department ensuring all appropriate documentation has been reviewed and received. Contact person responsible for corrective action: Khadija Walker-Fobbs Anticipated Completion Date: 07/15/2024

View Audit 311580

Finding 405970 (2023-001)

Material Weakness 2023

Goodwill Industries of Middle Georgia, Inc. and Affiliates

GA

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

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). W...

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). We worked diligently to resolve these issues with assistance from Anthology and the National Student Clearinghouse. All the reporting configuration issues that prevented timely and accurate reporting have been resolved and verified by the National Student Clearinghouse. The College has implemented a process whereby the Registrar reports graduation statuses at the conclusion of each term to the College's SIS for upload to the National Student Clearinghouse and subsequent transmission to NSLDS. The Registrar will create a separate report of students who have completed a program yet are continuing their education at the College. In addition, the Registrar will generate a weekly report from the College's SIS listing the last date of attendance for drops/withdrawals, leaves of absence, and standard periods of non-enrollment and upload to the National Student Clearinghouse with subsequent transmission to NSLDS monthly. As an internal control, submitting the report will be a joint venture between the Registrar, the Financial Aid Manager, and the Associate Vice President of Education. These individuals have completed all the required training to ensure accurate reporting. To ensure timely reporting, all will receive transmission and error reports, and submission dates will be set on outlook calendars as a constant reminder. Successful report submission will be a required report at the College's bi-weekly operations meeting. William H. Dindy, Associate Vice President of Education

View Audit 311527

Finding 405935 (2023-002)

Material Weakness 2023

Central Valley School District No. 356

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2022 through August 31, 2023 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...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2022 through August 31, 2023 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: 2023-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor’s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the 2020-2021 audit which did not have any exceptions noted by the State Auditor’s Office. In July 2023, the District ensured federal prevailing wage rate clauses were in any new contract entered into using federal funds and that weekly certified payroll reports were collected from contractors and subcontractors. Also, contracts before July 2023 were retroactively updated to include federal prevailing wage rate clauses. Anticipated date to complete the corrective action: July 2023

View Audit 311478

Finding 405927 (2023-002)

Material Weakness 2023

Impact Community Action Partnership, Inc.

IA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel has r...

Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel has resulted in additional responsibilities placed on the Chief Financial Officer and Chief Operating Officer. The transition to remote working has also resulted in difficulties with handling electronic documentation and approvals.” An additional cause was the previous CFO’s decision to bypass the outlined process and not submit the journal entries for review. To address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Remove CFO that was responsible for reconciliations (complete) 2. Hire an interim Controller to assess and rectify all fiscal internal controls (complete) 3. Do not grant check signing capability to the controller (complete) 4. Edit or official, board approved Fiscal Procedures to include process for the review of journal entries (August 2024) 5. Procure a more robust fiscal software that permits more efficient electronic record review. (complete) Anticipated Completion Date: August, 2024

View Audit 311459

Finding 405822 (2023-001)

Material Weakness 2023

Renton School District No. 403

WA

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

Corrective action the auditee plans to take in response to the finding: The Renton School District will align its internal procedures with federal compliance expectations by reviewing and adjusting its processes to adhere to current federal prevailing wage rate requirements. To address this issue, w...

Corrective action the auditee plans to take in response to the finding: The Renton School District will align its internal procedures with federal compliance expectations by reviewing and adjusting its processes to adhere to current federal prevailing wage rate requirements. To address this issue, we are implementing the following corrective actions: • Training: We will provide comprehensive training to our employees on federal requirements for public works projects funded by federal money. This will ensure that our staff is fully aware of the differences between state and federal requirements. • Process Revision: We will revise our internal process to include the collection of weekly certified payroll reports directly from contractors and subcontractors when federal funds are used. This will ensure we meet both state and federal compliance expectations. • Documentation: We will maintain proper documentation of these payroll reports in accordance with Federal and State document retention laws. Anticipated date to complete the corrective action: 06/01/2024

View Audit 311436

Finding 405725 (2023-002)

Material Weakness 2023

St Francis Health Services of Morris INC

MN

Reporting Material Weakness

Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance Initial Fiscal Year Finding Occurred: 2023 Finding Summary: St. Francis does not currently have an internal control system to provide for a complete and accurate schedule of expenditures ...

Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance Initial Fiscal Year Finding Occurred: 2023 Finding Summary: St. Francis does not currently have an internal control system to provide for a complete and accurate schedule of expenditures of federal awards (the Schedule). The auditors assisted in the preparation of the Schedule. Responsible individuals: Mari Chambers, Chief Financial Officer Status: Ongoing. It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors assist in the preparation as part of the audit.

View Audit 311400

Finding 404936 (2023-002)

Material Weakness 2023

Anthem Strong Families

TX

Allowable Costs / Cost Principles Material Weakness Period of Performance

CORRECTIVE ACTION PLAN: The Organization will adopt procedures that allow for the timely tracking of refundable advances, to ensure funds are properly expended during the period of performance.

View Audit 311322

Finding 404907 (2023-001)

Material Weakness 2023

Saint Joseph's Living Center, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to...

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to avoid errors going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan to implement an enhanced process for review of reporting requirements for future grant reporting submissions. Name(s) of the contact person(s) responsible for corrective action: Ginny Person, Administrator Planned completion date for corrective action plan: July 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ginny Person at 860-456-1107.

View Audit 311306

Finding 404882 (2023-004)

Material Weakness 2023

Edgerton Hospital and Health Services

WI

HUD Housing Programs Cash Management Material Weakness § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance an...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Department of Housing and Urban Development (HUD) requires a quarterly reporting of financial and statistical data. Amounts reported under “All Non‐Operating Revenue” and “Other Changes in Fund Balance” in the Organization’s third quarter report submitted to HUD were not reconciled to and did not agree with the underlying financial data. The internal financial statements do not present all of the information that is required in the HUD quarterly reports and the differing information was all put to one line on the HUD quarterly report when the differences should have been evaluated and documented. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Organization approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: September 30, 2024

View Audit 311285

Finding 404858 (2023-001)

Material Weakness 2023

Easter Seals, Inc. and Easter Seals Foundation

IL

Subrecipient Monitoring Material Weakness Reporting

December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Correc...

December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Corrective Action: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements. Contact person responsible for corrective action: Glenda F. Oakley, Chief Financial Officer Anticipated Completion Date: Completed

View Audit 311240

Finding 404826 (2023-002)

Material Weakness 2023

Guild

MN

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a chec...

Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a checklist for signing off by the responsible official. Responsible Individuals: Keith Rachey, Chief Financial Officer Anticipated Completion Date: Completed and staff trained by September 2024

View Audit 311235

Finding 404816 (2023-007)

Material Weakness 2023

Mobridge Regional Hospital

SD

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (the program) was not reviewed and approved by a separate individual outside of the preparer. Additionally, the Hospital claimed mortgage reimbursements as expenditures under the program. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. Anticipated Completion Date: June 30, 2024

View Audit 311195 Questioned Costs: $1

Finding 404815 (2023-006)

Material Weakness 2023

Mobridge Regional Hospital

SD

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separat...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separate individual outside of the preparer. The Hospital’s lost revenue calculation was based upon actual revenue billed and reported within the Hospital’s electronic medical records (EMR) system which does not consider monthly or quarterly adjustments. The Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN#460255944 was not reviewed and approved by a separate individual outside of the individual who inputted and submitted the report. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. The Hospital did not have Period 2 or Period 3 reporting requirements. The Phase 4 special report was submitted without review and approval over the report and lost revenue calculation due to limited personnel in finance. The Hospital does not have any additional special reports to complete for this federal program. Anticipated Completion Date: June 30, 2024

View Audit 311195

Finding 404811 (2023-004)

Material Weakness 2023

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeep...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2024

View Audit 311195

Finding 404807 (2023-003)

Material Weakness 2023

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Dis...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, Eide Bailly LLP was requested to assist with the preparation of the schedule. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 311195

Finding 404763 (2023-001)

Material Weakness 2023

St. George's Senior Housing, Inc.

TX

Questioned Costs HUD Housing Programs Material Weakness

CORRECTIVE ACTION PLAN Name and Number of the Project: St. George's Senior Housing, Inc. No. 115-EH057 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditor...

CORRECTIVE ACTION PLAN Name and Number of the Project: St. George's Senior Housing, Inc. No. 115-EH057 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Supportive Housing for the Elderly, Assistance Listing 14.157 and Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 CORRECTIVE ACTION COMPLETED: On December 19, 2023, the Company deposited $2,941 into the replacement reserve account. Finding CLEARED. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 311152 Questioned Costs: $1

Finding 404756 (2023-002)

Material Weakness 2023

Jacksonville Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergo...

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergone extensive training. During April 2024, HCV staff received training through Nan McKay in the following areas: Housing Choice Voucher Specialist Housing Choice Voucher Rent Calculation Specialist Twenty-two (22) Housing Counselors took the class and seventeen (17) passed and will receive certification in this area. The JHA restructured the HCV Department to designate a Quality and Training Manager and currently over 2,000 files have been reviewed to determine compliance with all 14 SEMAP indicators. JHA continues to improve the overall processes and procedures in the HCV department and has already taken corrective action regarding the identified deficiency.

View Audit 311150

Finding 404755 (2023-002)

Material Weakness 2023

Housing Authority of the City of Hoboken

NJ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and ...

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and will be responsible for reviewing 100% of our files yearly.

View Audit 311146

Finding 404754 (2023-001)

Material Weakness 2023

Housing Authority of the City of Hoboken

NJ

Eligibility HUD Housing Programs Material Weakness

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and ...

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and will be responsible for reviewing 100% of our files yearly.

View Audit 311146

Corrective Action Plans

Filters