Corrective Action Plans

Finding 4923 (2023-003)

Material Weakness 2023

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.

View Audit 7144

Finding 4872 (2023-007)

Material Weakness 2023

Richland County Housing Authority

MT

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, wi...

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, within 90 days following the close of the project year end. RCHA does believe these forms were presented to USDA representatives for the program, and was refused due to RD personnel believing RCHA was using the wrong fiscal year. This issue lasted many months and only after change of USDA personnel and contact with fee accountant and auditor, was the issue resolved. Corrective Action: RCHA Administration will have forms completed accurately and presented to those required immediately. Corrective Action: RCHA Administration will complete forms and turn into USDA personnel on time and accurately. Policies and procedures will be clear, approved and monitored by Board of Commissioners, and completed by RCHA Administration before June 29th each year. This action will be completed by June 29, 2024.

View Audit 7022

Finding 4491 (2023-001)

Material Weakness 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an ...

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an overstatement of actual 2020 revenues of $10,000 and an understatement of actual 2021 revenues of $1,000,002 on the Period 4 and Period 5 portal submissions, respectively, for the University of Wisconsin Medical Foundation, Inc. (UWMF). Correction actions taken or planned: A systematic approach will be utilized to identify compliance reporting requirements. A secondary review of Provider Relief Fund reporting, if applicable in the future, will be documented and approved prior to final submission. Anticipated completion Date: December 2023; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4392 (2023-003)

Material Weakness 2023

Chesterfield County School District

SC

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer a...

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer at the District will be required to monitor and track all projects which include Davis-Bacon Act provisions to ensure compliance with any and all regulations pertaining to the Act. This will include reviewing and approving all invoices or pay applications to ensure timely and accurate submittal of weekly payroll documentation from vendors prior to remitting payment. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4386 (2023-001)

Material Weakness 2023

Chesterfield County School District

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadshee...

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadsheet has been developed that will be maintained by the CFO for any and all grants that are processed through the state GAPS system. This document will allow the district to better monitor timeliness and accuracy of claims. It will detect and prevent any variance in federal budgeting within GAPS or variances between expenditures and related claims. 3. Each federal program will be required to submit a claim packet each quarter regardless of the existence of expenditures. If there are no expenditures related to a grant in a particular quarter. This documentation will serve as a notification that there should be no claim for the quarter and it will be noted on the spreadsheet mentioned in internal control #1. 4. Each federal program office will be required to submit, along with their normal claim packet, a year-to-date report in addition to the normal quarterly report. This addition will detect any claims that may have been missed earlier in the year. In addition to these controls, additional training has been provided to each affected federal program and every federal program is now required to have quarterly pre-claim meetings with the Chief Financial Officer to ensure adequate and accurate communication and to ensure expenditures and claims are progressing timely. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4364 (2023-004)

Material Weakness 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

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: HOC’s thir...

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: HOC’s third party management agent, Edgewood, will complete inspections in alignment with the annual recertifications. The Edgewood Regional Managers will confirm that inspections are complete and the inspection will be uploaded with the certification. The HOC compliance team will continue to monitor as part of the Quality Control Site Visits. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4359 (2023-002)

Material Weakness 2023

Housing Opportunities Commission of Montgomery County, MD

MD

Questioned Costs HUD Housing Programs Material Weakness

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: HOC has hi...

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: HOC has hired a new Inspections contractor, Gilson Housing Partners, to conduct all inspections effective October 1, 2023. Gilson Housing Partners will send HOC detailed weekly reports of all inspection activity, including failed units, units requiring abatement, scheduled/rescheduled inspections, and quality control reports. HOC will monitor these reports to ensure they meet program requirements. Gilson will also meet with HOC staff monthly to discuss progress and program operations. Designated staff members will be assigned to place/remove units in abatement. Bi-monthly, the HOC Compliance Team conducts quality control reviews of completed actions. Following completion, staff from the Housing Resources Management, Inspections and HOC Compliance Teams meet to discuss systemic findings and schedule staff training in areas requiring improvement. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President/Housing Resources Planned completion date for corrective action plan: October 2023

View Audit 6779 Questioned Costs: $1

Finding 4344 (2023-004)

Material Weakness 2023

Pittsville School District

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: We recommend the District review its processes related to general disbursements for grants and implement a control where someone other than the Director of Business Services is reviewing disbur...

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: We recommend the District review its processes related to general disbursements for grants and implement a control where someone other than the Director of Business Services is reviewing disbursements coded to grant project codes to help ensure compliance with grant requirements. For payroll transactions, we recommend implementing a control where someone other than the Director of Business Services is reviewing who is coded to the grant on a routine basis and that the payroll allocation to the grant is appropriate and supported by time and effort documentation. We also recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PARs are on file for all federal grant funded employees since FY 2017-18, this is an ongoing process. The Director of Pupil Services and the Superintendent assist with the review of coding of employees. Name(s) of the contact person(s) responsible for corrective action: Pamela Tesch, Director of Business Services Planned completion date for corrective action plan: Ongoing.

View Audit 6757

Finding 4313 (2023-003)

Material Weakness 2023

Mount Marty University

SD

Student Financial Aid Questioned Costs Subrecipient Monitoring

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Finding 2023-003 – Eligibility – Material Weakness Finding Summary: Two instances identified in which the s...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Finding 2023-003 – Eligibility – Material Weakness Finding Summary: Two instances identified in which the student was eligible to receive Federal Pell assistance but was not awarded the assistance. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: Partake in additional training in the awarding of summer PELL. Update procedures on how information is communicated between the Registrar’s Office and Financial Aid to improve awareness of summer reporting and grade change updates. Recondition the reporting process to improve accuracy of delivered information. Anticipated Completion Date: January 1st, 2024

View Audit 6701 Questioned Costs: $1

Finding 4303 (2023-004)

Material Weakness 2023

Clark County School District

NV

Reporting Allowable Costs / Cost Principles Material Weakness

Finding 2023-004 Federal Agency Name: U.S. Department of the Treasury U.S. Department of Education Program Name: Passed through the Nevada Department of Agriculture COVID‐19: Education Stabilization Fund Passed through the Nevada Department of Education COVID‐19: Coronavirus State and Local Fiscal R...

Finding 2023-004 Federal Agency Name: U.S. Department of the Treasury U.S. Department of Education Program Name: Passed through the Nevada Department of Agriculture COVID‐19: Education Stabilization Fund Passed through the Nevada Department of Education COVID‐19: Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 #84.425 Finding Summary: Amounts were reported incorrectly on the SEFA. The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Prior to correction, the total federal expenditures for the Education Stabalization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Responsible Individuals: Jason Goudie, Chief Financial Officer Corrective Action Plan: The following controls were developed to ensure that Clark County School District reports correct assistance listing numbers on the SEFA. Anticipated Completion Date: September 30, 2024

View Audit 6658

Finding 4285 (2023-002)

Material Weakness 2023

Town of Hingham, Massachusetts

MA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.430

Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that ...

Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that there is an additional review of time and effort reports as part of the grant accounting, review and finalization process.

View Audit 6595 Questioned Costs: $1

Finding 4022 (2023-003)

Material Weakness 2023

Shepherd Public School District

MI

Cash Management School Nutrition Programs Material Weakness

Finding Number 2023-003 — Excess in Food Service Fund — Repeat Finding - Material Weakness in Internal Control/Noncompliance — Special Tests and Provisions Condition: As of year-end, June 30, 2023, the district had a fund balance in the food service fund in excess of three months operating expenses ...

Finding Number 2023-003 — Excess in Food Service Fund — Repeat Finding - Material Weakness in Internal Control/Noncompliance — Special Tests and Provisions Condition: As of year-end, June 30, 2023, the district had a fund balance in the food service fund in excess of three months operating expenses by approximately $ 268,411. Responsible Person: Carl Seiter, Director of Business Services Implementation Date: June 30, 2024 Corrective Action: The district has filed a spend down plan with the State of Michigan. This plan includes increasing labor costs for the operation of a kitchen at Winn Elementary School. Additionally, the district will purchase much needed new equipment. Sincerely Carl Seiter Director of Business Services Shepherd Public Schools

View Audit 6347

Finding 3931 (2023-003)

Material Weakness 2023

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Finding 2023-003 Eligibility – Calculation of the Amount of Pell, Subsidized and Unsubsidized Direct Loan Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 – Federal Work Study Program CFDA # 84.268 – Federal Direct Student Loan...

Finding 2023-003 Eligibility – Calculation of the Amount of Pell, Subsidized and Unsubsidized Direct Loan Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 – Federal Work Study Program CFDA # 84.268 – Federal Direct Student Loans CFDA # 84.007 – Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 – Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: • 2 of 60 students were not awarded the correct amount of Pell. One student was under awarded by $2,773 and one was over awarded by $862. • 7 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being awarded as the wrong academic year in school; and 3 students were over awarded subsidized loans as the student did not have financial need. • 5 of 60 students were not awarded the correct amount of unsubsidized loans. All 5 of the students with errors were under awarded unsubsidized loans based on being awarded as the wrong academic year in school. Responsible Individuals: Jillaine Smith, Chief Operating Officer, Erin Drew, Facilitator of Advancement Services and Patty Pietz, Presentation Sisters Accountant. Corrective Action Plan: The College has reviewed all students impacted by the errors noted above and made corrections to the students as needed. Anticipated Completion Date: September 30, 2023

View Audit 6218 Questioned Costs: $1

Finding 3723 (2023-002)

Material Weakness 2023

Cardinal Stritch University, Inc.

WI

Student Financial Aid Material Weakness Reporting

2023-002 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University consider any NSLDS access and documentation requirements necessary to ensure compliance with the stated criteria. Explanation of disagreement with audit fin...

2023-002 Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University consider any NSLDS access and documentation requirements necessary to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of the University winding down operations, and no longer providing educational services, University management will consider any modifications to the NSLDS access and documentation requirements necessary to ensure compliance with the stated criteria. Name(s) of the contact person(s) responsible for corrective action: Rachel Nielsen, Vice President of Finance and Administration Planned completion date for corrective action plan: July 31, 2024

View Audit 5881

Finding 3717 (2023-001)

Material Weakness 2023

Charleston Southern University and Subsidiary

CO

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

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The oversight of R2T4 will be performed by the Financial Aid team. Going forward all Return of Title IV will be processed in PowerFAIDS enabling the calculation to be completed and the funds adjusted at the same tim...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The oversight of R2T4 will be performed by the Financial Aid team. Going forward all Return of Title IV will be processed in PowerFAIDS enabling the calculation to be completed and the funds adjusted at the same time. This should eliminate the late return of funds. Person Responsible for Corrective Action Plan: Kary Tejeda, Executive Director of Financial Aid and Veteran Services, Julie Hodge-Assistant Director of Compliance Anticipated Date of Completion: January 15, 2024

View Audit 5875 Questioned Costs: $1

Finding 3686 (2023-002)

Material Weakness 2023

St. John's College

NM

Reporting Questioned Costs Material Weakness

This was a one-time grant from the Federal Emergency Management Agency in response to the college’s mitigation expenses related to the COVID-19 pandemic. Funding for this is now complete. The SEFA will be reviewed for accuracy of any new awards.

View Audit 5788

Finding 3673 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Ozark, Alabama

AL

HUD Housing Programs Questioned Costs Eligibility

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms ...

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms and three third party verification documents. The Housing Authority’s Executive Director, Dannie Walker, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2023-001 – Tenant Eligibility and Reexaminations We were aware of the tenant file deficiencies before audit fieldwork began and had begun implementing the recommendation of strengthening internal controls over eligibility requirements in addition to having made personnel changes to the eligibility department. The deficiency that led to this finding will be corrected by March 31, 2024.

View Audit 5733

Finding 3652 (2023-004)

Material Weakness 2023

Coos County School District No. 54

OR

Special Tests & Provisions Eligibility Material Weakness

#2023-004 Material Weakness related internal controls and compliance with Special Tests and Provisions – Verifications: The District did not perform verification of free/reduced meal applications until March 2023. Recommendation: Auditor recommends the District maintain close communication wit...

#2023-004 Material Weakness related internal controls and compliance with Special Tests and Provisions – Verifications: The District did not perform verification of free/reduced meal applications until March 2023. Recommendation: Auditor recommends the District maintain close communication with the Department of Education, particularly during any period when there is a change in manner in which the food service program operates. Action Taken: The Bandon School District will maintain close communication with the Department of Education, particularly during any period when there is a change in the manner in which the food service program operates. The Director of Food Services will also reach out to the verification team to make sure verifications are done promptly. They will also check regularly for incoming applications that also must be verified promptly. Effective May 2023.

View Audit 5692

Finding 3648 (2023-002)

Material Weakness 2023

Coos County School District No. 54

OR

Eligibility Material Weakness School Nutrition Programs

#2023-002 Material Weakness related to eligibility for free and reduced price meals: During a transitional year where all meals were being provided free to all students under various funding sources, the District did not actively solicit applications from households and did not process those appli...

#2023-002 Material Weakness related to eligibility for free and reduced price meals: During a transitional year where all meals were being provided free to all students under various funding sources, the District did not actively solicit applications from households and did not process those applications that were received until nearly six months later. Recommendation: Auditor recommends the District maintain close communication with the Department of Education, particularly during any period when there is a change in manner in which the food service program operates. Action Taken: The Bandon School District will maintain in close communication with the Department of Education, particularly during any period when there is a change in the manner in which the food service program operates. Director of Food Services will also regularly reach out to ODE’s assigned Nutrition Specialist to verify the certification of students’ classification on free, reduced and paid students is correct. Effective May of 2023.

View Audit 5692

Finding 3405 (2023-003)

Material Weakness 2023

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Hospital claimed reimbursement for health-related lost revenue during the COVID-19 pandemic. Condition: The Hospital claimed reimbursement for health-related lost revenue based on a comparison of actual monthly revenue for the months of March, April, and May 2020 to the same corresponding months of 2019. Within the calculation, the Hospital excluded certain other operating revenue from the 2020 monthly totals which were included in the 2019 monthly totals. As a result, the compilation of revenue used between the periods was not consistently applied resulting in a higher lost revenue calculation than prescribed by the applicable guidance. Views of Responsible Officials: Management agrees with the finding. Planned Completion Date: April 30, 2024. Person Responsible: Cyrstal Wyatt, CFO.

View Audit 5310 Questioned Costs: $1

Finding 3139 (2023-003)

Material Weakness 2023

Housing Authority of the City of Paterson

NJ

Questioned Costs HUD Housing Programs Material Weakness

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statemen...

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $66,242 Cause: There is a material weakness in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the re-inspection of the failed units. Based on the auditor’s recommendation, the Authority will implement a more stringent oversight to ensure that internal control policies are being followed in a timely manner to show improvement in this area. In addition, the Authority has recently hired a HQS inspector in the Leasing and Occupancy department, which will assist to improve the quality control component of the program. Further the Authority is actively seeking to fill the vacant Director and Supervisor positions in the L&O department, to improve the entire operation function of this department.

View Audit 5108 Questioned Costs: $1

Finding 3131 (2023-002)

Material Weakness 2023

Delaware County Memorial Hospital D/b/a Regional Medical Center

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Management agrees with the finding. Controls will be put into place to ensure the lost revenue calculation reported properly includes and excludes all relevant information.

View Audit 5069

Finding 3015 (2023-001)

Material Weakness 2023

Spartanburg County School District One

SC

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Corrective Action: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascer...

Corrective Action: The District is in agreement with the finding as it is presented. The District has begun to issue change orders for existing contracts to ensure appropriate contract provisions are included. All future contracts will undergo additional review procedures prior to execution to ascertain if funded under federal funds and to ensure appropriate contract provisions are included. In addition, the District has implemented procedures to ensure receipt of certified weekly payrolls prior to issuing payment to construction contractors. Responsible Official: Lacey Bradey – Chief Financial Officer (864) 472-2846

View Audit 4885

Finding 2532 (2023-002)

Material Weakness 2023

Housing Authority of Meridian

MS

HUD Housing Programs Eligibility Material Weakness

Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calcul...

Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calculating rent. A review process will be implemented so that each file is checked for accuracy. MHA will engage Smith Marion and Company to test sample 15 file in January 2024. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024

View Audit 4310

Finding 2531 (2023-001)

Material Weakness 2023

Housing Authority of Meridian

MS

HUD Housing Programs Cash Management Eligibility

Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practi...

Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practices will be implemented immediately: 1. Property Managers will review all delinquent accounts on the 8th of each month, at which time a Late Rent Meeting will be conducted with perspective tenants to discuss ca use, and or a payment arrangement. 2. On the 14th of each month, all delinquent accounts will receive a Final Notice regarding nonpayment of rent. (With the exception of an approved payment arrangement.) 3. Court papers will be filed in County Court on the 18th of each month for all delinquent accounts, with the exception of those with approved payment arrangements. 4. All tenants that were not served for County Court will be filed in Justice Court, for non-payment of rent and or removal of occupied units. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024

View Audit 4310

Corrective Action Plans

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