Corrective Action Plans

Finding 72376 (2022-003)

Material Weakness 2022

NV

Material Weakness Reporting Significant Deficiency

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year ...

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year the quarterly HEERF reports were reported on a cumulative basis rather than only reporting the information for that quarter as per the guidance from the Department of Education. Responsible Individuals: Maia Rowland, Student Financial Aid Director Corrective Action Plan: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022. Anticipated Completion Date: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022.

View Audit 64382

Finding 72371 (2022-002)

Material Weakness 2022

Sierra Nevada College

NV

Student Financial Aid Material Weakness Significant Deficiency

Finding 2022-002 U.S. Department of Education Student Financial Assistance Cluster: Federal Direct Student Loans, Assistance Listing 84.268 Federal Pell Grant, Assistance Listing 84.063 Federal Work Study Program, Assistance Listing 84.033 Federal Supplemental Education Opportunity Grants, Assi...

Finding 2022-002 U.S. Department of Education Student Financial Assistance Cluster: Federal Direct Student Loans, Assistance Listing 84.268 Federal Pell Grant, Assistance Listing 84.063 Federal Work Study Program, Assistance Listing 84.033 Federal Supplemental Education Opportunity Grants, Assistance Listing 84.007 Teacher Education Assistance For College and Higher Education Grants, Assistance Listing 84.379 P268K220568, P063P210568, P033A212492, P007A212492, P379T220568 Special Test and Provisions ? Return of Title IV Funds Material Weakness in Internal Control over Compliance Finding Summary: In the current year, there was no evidence of an independent review over the return of Title IV calculations. Responsible Individuals: Maia Rowland, Student Financial Aid Director Corrective Action Plan: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022. Anticipated Completion Date: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022.

View Audit 64382

Finding 71812 (2022-002)

Material Weakness 2022

Shawnee State University

OH

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-002 Condition: Shawnee State University did not report student status changes timely and accurately for certain students who graduated or withdrew during the year. Planned Corrective Action: Prior to an enrollment report being uploaded to the National Student Clearinghouse, the ...

Finding Number: 2022-002 Condition: Shawnee State University did not report student status changes timely and accurately for certain students who graduated or withdrew during the year. Planned Corrective Action: Prior to an enrollment report being uploaded to the National Student Clearinghouse, the Recalculate Academic Record process in our student information system, currently J1, will be ran to identify any student registration records that may be stuck in a current status due to a mixed Repeat status. Those records will be corrected as needed. The office underwent major staffing changes, which caused a delay in submitting reports in a timelier manner. The staffing issues have been resolved and reports are uploaded on the scheduled submission date. Contact person responsible for corrective action: Tamara Sheets Anticipated Completion Date: 10/6/2022

View Audit 64280

Finding 71811 (2022-001)

Material Weakness 2022

Shawnee State University

OH

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-001 Condition: The University did not return title IV funds to the Department of Education within the required time frame for certain students who required a return of funds and did not identify all students initially that required a return of title IV. Planned Corrective Action...

Finding Number: 2022-001 Condition: The University did not return title IV funds to the Department of Education within the required time frame for certain students who required a return of funds and did not identify all students initially that required a return of title IV. Planned Corrective Action: Upon notification of Finding No. 2021-003, a new R2T4 process was created for the Spring 2022 academic term. This process consists of a new report created to identify students who withdrew from all courses during each academic term. Once the R2T4 calculation is completed, the aid adjustment is made in the financial aid system and posted to the student's account the same day. The aid amounts are manually adjusted in COD. All errors related to finding No. 2022-001 are from Summer 2021 academic term and the Fall 2021 academic term. There were no errors in the audit sample for Spring 2022. The new process continues to be in place. Contact person responsible for corrective action: Nicole Neal Anticipated Completion Date: 10/6/2022

View Audit 64280

Finding 71663 (2022-005)

Significant Deficiency 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Significant Deficiency

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated com...

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated completion date: July 2022 Contact person responsible for corrective action: Lita Santos, HR Director

View Audit 65450

Finding 71662 (2022-004)

Material Weakness 2022

Operation Samahan, Inc.

CA

Special Tests & Provisions Material Weakness Significant Deficiency

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size ...

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size mandatory fields in the demographics field and requested that ECW to make sliding fee a mandatory field with a hard stop. Our data analyst is running regular reports to check if sliding fee is being done correctly with the billing liaison?s regular check of patient charts and billing, Policies and Procedures include monitoring of the Sliding Fee Discount Program. The billing liaison will randomly choose five charts from each clinic site to test patients? discount application, patient eligibility (income and family size), proof of income, and application of the appropriate sliding fee discount. Anticipated completion date: December 2022 Contact person responsible for corrective action: Elizabeth David, Finance Director

View Audit 65450

Finding 71661 (2022-003)

Material Weakness 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Reporting

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analys...

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analyst. the finance department and our project coordinator. The team will oversee gathering all pertinent demographics and financials needed from the clinic?s patient management software (ECW) and accounting software (Sage Intacct). The team attended the 2022 UDS Reporting and Technical Assistance Webinar series sponsored by Department of Public Health Care/Health Resources and Services Administration to ensure the team has the latest update and changes to the 2022 UDS Reporting. The Clinic has also upgraded the patient management software (ECW) to the latest version and is now UDS + (UDS modernization Initiative) ready. Anticipated completion date: December 31, 2022 Contact person responsible for corrective action: Archie Bella, CEO; Roberto Bautista, Data Analyst; Elizabeth David, Finance Director

View Audit 65450

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

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

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 64492 (2022-003)

Material Weakness 2022

Eastern University

PA

Material Weakness Reporting § 200.329

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially prov...

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially provided me with the information for the report is no longer in that department. Additionally, I am working with our former CFO who still works for Eastern on Special Projects to submit the Year 3 report. We are sharing our data with our new CFO and our Director of Accounting and Finance to help close the information gap. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 3/24/2023

View Audit 73872

Finding 64472 (2022-002)

Material Weakness 2022

Eastern University

PA

Student Financial Aid Material Weakness Internal Control / Segregation of Duties

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and...

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and activity. We have already crafted a report that captures this information and we will continue to add to this report and utilize it for the current year to determine any adjustments that need to be made to Federal Student Aid. We are meeting again this week to discuss and finalize this report and test it out repeatedly to ensure it captures the right information every time. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 4/1/2023

View Audit 73872

Finding 64471 (2022-001)

Material Weakness 2022

Eastern University

PA

Student Financial Aid Material Weakness

Lack of Administrative Capability Planned Corrective Action: We have re-reviewed the COVID waivers and made the necessary notes and documentation in our records. Our office is actively recruiting an additional aid counselor to assist with the increased workload due to our significant jump in enrollm...

Lack of Administrative Capability Planned Corrective Action: We have re-reviewed the COVID waivers and made the necessary notes and documentation in our records. Our office is actively recruiting an additional aid counselor to assist with the increased workload due to our significant jump in enrollment (up 52% in the last two years). We are working with our Registrar, Assistant Provost, Brightspace Administrator, and IT to ensure our system is reporting the right information at the right time to the right departments. We have sought guidance from our Department of Education representative in Philadelphia to make sure we are interpreting regulations and guidelines appropriately. We have changed our policies for this upcoming 2023-2024 school year to not disburse any aid until after all of our terms for a given semester have passed their add/drop periods so we can ensure that each student has actively started their program, is continuing to be an active participant, and if not, that we take the necessary steps to adjust or cancel their aid appropriately. This is not something that we take lightly and are determined to correct these issues and take additional preventative measures so that they do not happen again. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 4/1/2023

View Audit 73872

Finding 63669 (2022-002)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of C...

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of Condition The Authority did not have adequate controls over income targeting to assure that the Authority is in compliance with this requirement. During our testing, we noted that tenants with incomes that were extremely low accounted for approximately 59% of new admissions during the fiscal year, which is below the minimum required percentage of 75%. Recommendation We recommend the Authority assure that at least 75% of new admissions be in the extremely low-income bracket. This should be monitored throughout the year. The Authority can also select applicants on the waiting list who are extremely low income by bypassing others on the list that don?t meet the requirement and documenting that the person was selected ahead of others to be able to meet the requirement Action Taken: We concur with this finding. We will closely monitor new admissions and focus on applicants on the waiting list who meet the criteria as extremely low income so that the 75% requirement is met. Our lease rate has been decreasing due to a decrease in availability in our area. We have been issuing vouchers every month and have little to no wait on our waiting list. We are also accepting applications every week. We have been unable to exclude persons due to the extremely low income bracket requirement because we are trying to increase the overall utilization in our voucher program.

View Audit 70550

Finding 63668 (2022-001)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a ...

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a total tenant population of approximately 200 vouchers, 20 files were selected for testing. Exceptions were noted as follows: ? 1 error where the utility allowance was calculated incorrectly and reported incorrectly on the 50058 form. The HAP rent amount did not change. ? 1 file where the tenant?s wage income was calculated using only one paystub even though the tenant provided two. This changes the tenant?s HAP rent from $592 to $579. ? 1 file where the $360 for food stamps was included in the tenant?s income and should have been excluded. This changes the HAP rent from $466 to $475. ? 1 file where there was no support for a full-time student deduction for one member of the household. The HAP rent amount did not change. ? 1 file that did not contain a signed lease agreement and HAP contract for the current landlord and unit address. In addition to the above, during our new admissions testing (3 tested out of 22 new admissions) we noted the following: ? 1 error where the request for tenancy form was signed three days after voucher expiration with no proof of extension in the file. ? 1 error where the HAP contract was signed by the owner more than 11 months after the move-in date. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken We concur with this finding and have implemented various controls. A tenant file and unit quality control procedure has been developed and implemented.

View Audit 70550

Finding 62497 (2022-001)

Material Weakness 2022

Harvard Townhouse, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 54288

Finding 62268 (2022-003)

Material Weakness 2022

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware...

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware of the USDA reserve requirement until further discussion with USDA. The Organization had cash balances on hand exceeding the required reserve amount; however, the funds were not segregated in a separate bookkeeping account or bank account. Responsible Party: Dalton Huber, CFO Corrective Action Plan: Management is presently working with First Interstate Bank to set up an FDIC insured savings account for this reserve requirement. This account will be maintained going forward. The required balance will be presented to the board monthly in comparison to the actual balance in the account. Anticipated Completion Date: January 31, 2023.

View Audit 54088

Finding 62157 (2022-002)

Material Weakness 2022

Union School Corporation

IN

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

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Correc...

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: INDLS will provide Abigail with a digital copy of all invoices related to sub contracted services. Abigail will review the invoices to insure purchases were permissible prior to asking for reimbursement. Anticipated Completion Date: 06/01/2023

View Audit 58369

Finding 62139 (2022-001)

Material Weakness 2022

National Foundation for the Centers for Disease Control and Prevention

GA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective A...

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective Action: During the 2021-2022 fiscal year, the Foundation acknowledges that subaward information was not reported timely, as stipulated by FFATA. Pursuant to FFATA requirements, the Foundation has now implemented a policy and procedures to ensure accurate and timely submissions. Note that all monitoring to ensure that expenditures made by subrecipients were allowable under the applicable awards and regulatory guidance was, and continues to be, handled by the Foundation. Effective March 2023, the Foundation will submit data, as required, within 30 days after an award is received and subawards are subsequently made. All subaward data submissions are and will continue to be reviewed and subsequently approved by multiple staff, across our Legal, Finance, and Internal Operations departments. To ensure compliance with the FFATA reporting requirement, once an award is approved and subaward agreements, over the threshold of $30,000, are executed, the Foundation will employ a collaborative approach wherein the Grants Coordinator (Federal Grants and Compliance) will confer with the Federal Finance Manager (Finance) to review subaward data requirements. Once the list of sub awards to be reported is identified and approved, the reports will be submitted into FSRS. A copy of the completed data for that period, will be uploaded into the Foundation?s CRM, Salesforce, where this data will be housed under the applicable record. Proposed Completion Date: March 2023 and ongoing.

View Audit 57080

Finding 62132 (2022-001)

Material Weakness 2022

Carrollton Exempted Village School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.515

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement inter...

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement internal controls to ensure that all contractors working on federally funded projects for which wage rate requirements apply, are notified and the School District will obtain necessary documentation to verify compliance. In addition, the School District will implement internal controls to ensure the necessary language is included in all future solicitations for quotes or bids for which prevailing wage requirements apply. Additionally, the issue has been addressed in current ESSER Building contract language for Wellness Clinic project. Financial ? Amy Spears, Treasurer Buildings & Grounds ? Andy Reeves, Asst Supt.

View Audit 57075

Finding 61914 (2022-005)

Material Weakness 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-005 Section 8 Project Based Cluster-PBRA/MOD Housing Quality Standards ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 HCVP tenant files for annual inspection standards revealed the following: ? 22 files did not have an annual inspection completed during or subsequent to the fis...

2022-005 Section 8 Project Based Cluster-PBRA/MOD Housing Quality Standards ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 HCVP tenant files for annual inspection standards revealed the following: ? 22 files did not have an annual inspection completed during or subsequent to the fiscal year. ? 15 files did not have an annual inspection that was completed within the 12-month fiscal period. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? Property Management staff will be retrained on the unit inspection requirements to ensure that all inspections are documented and the that the completed executed signed inspection forms are scanned into the resident?s record in HOC?s Yardi system. ? Managers will review these actions and provide greater oversight to ensure that move-in and move-out inspections are performed for every unit upon lease signing and when residents vacate a unit. ? The Property Management and Maintenance Divisions will develop an annual inspection schedule ? The HOC Compliance Team will review inspections as part of the quality control review. Name(s) of the contact person(s) responsible for corrective action: Ellen Goff, Acting Director of Property Management/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61913 (2022-004)

Material Weakness 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Material Weakness

2022-004 Section 8 Project Based Cluster-PBRA/MOD Eligibility ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 tenant files for eligibility standards revealed that 34 files had the following exceptions: ? Nine files missing documentation needed to support and recalculate total income ...

2022-004 Section 8 Project Based Cluster-PBRA/MOD Eligibility ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 tenant files for eligibility standards revealed that 34 files had the following exceptions: ? Nine files missing documentation needed to support and recalculate total income per HUD-50059. ? Eight files that were missing support needed to substantiate the asset total per HUD-50059. ? Seven files that were missing support needed to substantiate the expense total per HUD-50059. ? 25 files missing documentation supporting that the tenant was selected from the waitlist in accordance with the Commission?s Administration Plan. ? 28 files did not have a certification checklist, or an alternative document, reflecting an HCVP Employee?s signoff on the application or file being completed to document an internal control. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? HOC will procure a third party reviewing to complete a 100% audit of the Project Based Rental Assistance program across all properties. ? Property Management will implement new procedures to ensure that all resident documents are properly maintained. The updated procedures will require that all staff completing recertifications utilize a checklist to ensure that all required documents are obtained and that each document is scanned as attachments directly into HOC?s Yardi system. ? Managers will perform quality control reviews to ensure that procedures are followed and that documents are scanned into the system for all recertifications completed. ? The Regional Manager will review reports monthly to enable confirmation of scanned documents for proper file maintenance. ? The HOC Compliance Team will conduct quality control reviews of completed files. Staff from the Property Management Team will meet with the HOC Compliance Team following each review period to discuss systemic findings and schedule staff trainings in areas requiring improvement. ? The HOC Compliance Team will offer a refresher Housing Path Waitlist training to existing staff and perform monthly quality control reviews to ensure that procedures are followed. ? HOC will procure a professional consulting company to provide a comprehensive refresher training on the Project Based Rental Assistance eligibility requirements. Name(s) of the contact person(s) responsible for corrective action: Ellen Goff, Acting Director of Property Management/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61861 (2022-001)

Material Weakness 2022

Highland Rim Terrace, Inc.

TN

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

"Finding 2022-001. Inadequate segregation of duties Recommendation: We believe the cash receipts process represents a lesser risk to the Project because the only funds easily susceptible to fraud or error would be receipts other than rent which are immaterial to the Project. Regarding cash disbursem...

"Finding 2022-001. Inadequate segregation of duties Recommendation: We believe the cash receipts process represents a lesser risk to the Project because the only funds easily susceptible to fraud or error would be receipts other than rent which are immaterial to the Project. Regarding cash disbursements, with the administrator responsible for approving invoices, entering them into the general ledger and signing checks there remains a material weakness that could only be improved by hiring additional personnel. Action Taken: Highland Rim Terrace, Inc. is not financially able to hire a third person so as to divide the responsibilities any more than they are now. We have discussed with local HUD representatives and have determined not to hire additional personnel at this time. Anticipated Completion Date: September 15, 2022"

View Audit 57043

Finding 61822 (2022-001)

Material Weakness 2022

Mary Free Bed Rehabilitation Hospital

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. Thi...

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: December 31, 2022

View Audit 56882

Finding 61743 (2022-002)

Material Weakness 2022

Housing Authority of the City of New Britain

CT

HUD Housing Programs Eligibility Material Weakness

2022-002 Eligibility Material Weakness/Material Non-compliance From our sample of 40 recertification actions in the Public Housing Program, we identified 8 instances of missing verifications or the instances where verifications obtained did not agree to amounts reported on the form 50058. Auditee?s ...

2022-002 Eligibility Material Weakness/Material Non-compliance From our sample of 40 recertification actions in the Public Housing Program, we identified 8 instances of missing verifications or the instances where verifications obtained did not agree to amounts reported on the form 50058. Auditee?s Response and Planned Corrective Action: The 4 files were all from one AMP (Oval Grove) which experienced turnover of the Property Manager, Occupancy Specialist and even the Director of Public Housing during the audit period. Positions were termed for cause. The new Director of Public Housing was hired November of 2022. A new Property Manager and Occupancy Specialist were hired in June of 2023. The authority has budgeted and will be hiring a compliance person for tenant who will audit tenant files and wait list. NBHA will review and strengthen policies and procedures to ensure all proper documentation and annul recertifications are maintained in all tenant files to document edibility. Planned Implementation Date of Corrective Action: Underway in 2023, compliance person to be hired in 2024 Person Responsible for Corrective Action: Director of Public Housing, (860)225-3534

View Audit 50410

Finding 61742 (2022-003)

Material Weakness 2022

Housing Authority of the City of New Britain

CT

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-003 Special Test and Provisions ? HQS Enforcement Material Weakness/Material Non-compliance Reinspection, follow up and/or abatement documentation was missing for 4 out of 40 initial failed inspections. Auditee?s Response and Planned Corrective Action: NBHA will work more closely with the contr...

2022-003 Special Test and Provisions ? HQS Enforcement Material Weakness/Material Non-compliance Reinspection, follow up and/or abatement documentation was missing for 4 out of 40 initial failed inspections. Auditee?s Response and Planned Corrective Action: NBHA will work more closely with the contractor to make sure notes are submitted, clear so that the proper action can be taken. The HCV Director will monitor inspections completed for proper disposition and also run reports on units due in the upcoming month to make sure they are executed and updated in PHA-Web. Procedures be strengthened to ensure that documentation is maintained for all inspections and enforcements. All units were under abatement to avoid payment to landlord not in compliance. See Corrective Action Plan for chart/table. Planned Implementation Date of Corrective Action: Underway in 2023, compliance person to be hired in 2024 Person Responsible for Corrective Action: Director of Public Housing - (860)225-3534

View Audit 50410

Finding 61699 (2022-001)

Material Weakness 2022

Dowling Catholic High School

IA

Reporting Material Weakness School Nutrition Programs

Finding 2022-001 Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster Federal Financial Assistance Listing #10.555 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards - Other Finding Summary: The High School does not have an inter...

Finding 2022-001 Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster Federal Financial Assistance Listing #10.555 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards - Other Finding Summary: The High School does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards (Schedule). Eide Bailly, LLP was requested to assist with the preparation of the Schedule. Responsible Individuals: Brenda Wheeler, Business Manager Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the Schedule and the accompanying notes as a part of their single audit. We have designated a member of management to review the drafted Schedule and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 57192

Corrective Action Plans

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