Corrective Action Plans

Finding 12632 (2022-008)

Material Weakness 2022

Barclay College

KS

Questioned Costs Cash Management Material Weakness

MATERIAL WEAKNESS 2022-008 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Cash Management Condition During testing, it was discovered that funding was drawn down and not disbursed within the required timeframes. Recommendation We recommend that the College revie...

MATERIAL WEAKNESS 2022-008 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Cash Management Condition During testing, it was discovered that funding was drawn down and not disbursed within the required timeframes. Recommendation We recommend that the College review its reconciliation process and implement controls to ensure that funding is disbursed within the correct timeframe after being drawn down. Actions Taken As of March 23, 2023, federal funding will only be drawn on a reimbursement basis in order to ensure that funds are disbursed within the required cash management timeframe.

View Audit 17529 Questioned Costs: $1

Finding 12624 (2022-004)

Material Weakness 2022

Barclay College

KS

Questioned Costs Student Financial Aid Cash Management

2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed withi...

2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed within they required timeframe. In addition, funds were drawn down from Direct Loan sources when they were meant to be drawn from alternative sources. Recommendation We recommend that the institution review its reconciliation process and implement controls to ensure that funding is drawn from correct sources and disbursed within three business days of receipt. Actions Taken Upon request by COD, a repayment of Direct Loan funds was made in order to correct the variance that they noted which was caused by the Alternative Loans that were drawn from the incorrect source. In addition, as of March 23, 2023, a new draw-down process will be implemented. Changes include not drawing down any aid until it is approved by the Director of Financial Aid, confirmation throughout the draw-down process, and better communication between the Accounts Payable/Financial Aid Specialist, Accounts Receivable and the Director of Financial Aid.

View Audit 17529 Questioned Costs: $1

Finding 12544 (2022-003)

Material Weakness 2022

McComb Separate School District

MS

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

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board appr...

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board approved and employee payments are verified according to the board approved amounts. The proper support will be maintained in the minutes and in the accounting software. C. Anticipated completion date: June 30, 2023

View Audit 17253

Finding 12542 (2022-003)

Material Weakness 2022

Platte Health Center

SD

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monit...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monitoring the required debt ratios. The Health Center was relying on annual calculations performed by the Eide Bailly audit team. Responsible Individuals: Board of Directors; Mark Burket, CEO; and Vicki Jensen, CFO Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations and implement a review process over the calculations as a part of their year-end close process to ensure all covenants of the loan are met. Anticipated Completion Date: Ongoing

View Audit 17250

Finding 12504 (2022-002)

Material Weakness 2022

School District No. 18-0011

NE

Internal Control / Segregation of Duties Material Weakness

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467...

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2021 through August 31, 2022 The findings from the October 18, 2022 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2022-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Michael Derr at 402-772-2171 .

View Audit 17044

Finding 12486 (2022-001)

Material Weakness 2022

Sanford Housing Authority

NC

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Conditio...

2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Condition: Out of a total tenant population of approximately 573 tenants, 25 files were selected for testing. Exceptions were noted as follows: ? 1 file that did not contain a 214 affidavit for one member of the household, however they did have a birth certificate showing they were an eligible citizen. ? 2 files where the 214 affidavit was not checked for one member of the household certifying they were an eligible citizen, however they did have birth certificates to verify their citizenship. ? 5 files that did not contain a signed Form 9886 for at least one member of the household age 18 or over. ? 1 file where the tenant?s income was calculated correctly but had the wrong amount reported on the 50058, which would have decreased HAP rent by $11. ? 1 file where the prior year utility allowance schedule was used instead of the current year, however this had no effect on HAP rent. ? 1 file where there was no support that an inspection had been done for a new admission. ? 1 file that did not contain a tenancy addendum to support the contract rent and HAP rent for a tenant with a project-based voucher. ? 2 files where there was no support that an EIV report had been processed. In addition to the above, we noted the following during our new admissions testing ( new admissions tested): ? 3 files that did not contain a passed inspection completed prior to move-in. ? 1 file that did not contain a signed lease agreement or tenancy addendum. ? 1 file where the request for tenancy approval was not executed until the day after the voucher had expired. 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: Errors were corrected in the tested files where corrections could be made. Meaning for example Form 9886 cannot be regenerated for this audit period but will be obtained during future annual recertification (also known as the personal declaration/application) periods. Adjustments will be made to the tenant accounts. Staff was informed to obtain Form 214 during all recertification re-examinations to ensure the required form is in the file. This way, if it was never obtained or if it was inadvertently purged, the file will always have a copy in the file for the review period. File Audit: A file audit (not a 100% audit) was completed for the Housing Choice Voucher Program. A procured third-party vendor performed this process. However, previous staff members did not make the file corrections. For months, there was only one staff member in the HCV Department. The department, at this time, is fully staffed. The current staff is making the file corrections as they come across various issues while moving the program/department forward. Of importance to note is the hire of a new Chief Operating Officer with over twenty (20) plus years of HCV experience who will oversee the Section 8 Department. We believe the new leadership, to include CEO and COO positions will provide the necessary oversight of the HCV program that will improve the overall performance of staff and the program. Quality Control Review: After completion of the file audit, the Housing Choice Voucher Program Manager and their supervisor will be responsible for documented monthly quality control reviews of 10% of files completed during the month. Effective Date: June 22, 2023 Contact Information Marcus Goodson, Interim Executive Director Sanford Housing Authority 1000 Carthage Street Sanford, North Carolina 27330 (919) 776-7655

View Audit 16957

Finding 12433 (2022-001)

Significant Deficiency 2022

Geneva Avenue Elderly Housing, Inc. 023-Ee-110

MA

HUD Housing Programs Subrecipient Monitoring Eligibility § 200.516

Project Legal Name: Geneva Avenue Elderly Housing, Inc. HUD Project No.: 023-EE-110 Audit Firm: Cohnreznick LLP Period covered by the audit: 7/1/2021 ? 6/30/2022 Corrective Action Plan prepared by: Name: Amy Lawton Position: Regional Manager Telephone Number: 617-209-5266 The following is...

Project Legal Name: Geneva Avenue Elderly Housing, Inc. HUD Project No.: 023-EE-110 Audit Firm: Cohnreznick LLP Period covered by the audit: 7/1/2021 ? 6/30/2022 Corrective Action Plan prepared by: Name: Amy Lawton Position: Regional Manager Telephone Number: 617-209-5266 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendation in the finding. b. Action(s) Taken or Planned on the Finding In order to verify that all EIV reports are being run in accordance with HUD regulations, an internal audit will be performed on a routine basis. This audit will be conducted by a Senior Manager, a Regional Manager, or by a member of the Compliance Department. This internal audit will be performed at the end of each fiscal quarter. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations N/A

View Audit 16853

Finding 12407 (2022-002)

Material Weakness 2022

Planned Parenthood of Greater Texas, Inc.

TX

Subrecipient Monitoring Material Weakness Reporting

2022-002 Finding: FFATA Sub-award Reporting System The Federal Funding Accountability and Transparency Act (FFATA) requires grant awardees and contract recipients to report sub-award activity and executive compensation in the FFATA Subaward Reporting System - FSRS.gov. At the time of the audit, PPGT...

2022-002 Finding: FFATA Sub-award Reporting System The Federal Funding Accountability and Transparency Act (FFATA) requires grant awardees and contract recipients to report sub-award activity and executive compensation in the FFATA Subaward Reporting System - FSRS.gov. At the time of the audit, PPGT had not reported subrecipient or executive compensation. Corrective Action Plan No later than June 30, 2023, the Controller will complete the required reporting in the FSRS system.

View Audit 18182

Finding 12405 (2022-003)

Material Weakness 2022

Temple City Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District will ensure records are maintained with respect to all compliance reportin...

50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.

View Audit 18148

Finding 12403 (2022-002)

Material Weakness 2022

Temple City Unified School District

CA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District has applied for pre-approval from CDE for cer...

50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District has applied for pre-approval from CDE for certain equipment purchases related to ESSER II funds. Due to staff turnover, health related equipment purchases missed this step. Currently, the District has applied for CDE?s approval and is pending approval. The District will include in the requisition workflow a review of all capital expenditures needing prior approval from the pass-through agency. This includes enabling system warnings during budget approval and providing the staff in the approval process a list of account strings for necessary review. Also adding a review of all capital expenditures needing pass-through agency approval in the year end closing process.

View Audit 18148 Questioned Costs: $1

Finding 12393 (2022-001)

Material Weakness 2022

The Enterprise Center

PA

Material Weakness Reporting § 200.512

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 ? Material Weakness ? Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year end trial balances in accordance wit...

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 ? Material Weakness ? Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization?s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management?s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023

View Audit 17385

Finding 12377 (2022-001)

Material Weakness 2022

City of Corpus Christi, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023

View Audit 16768 Questioned Costs: $1

Finding 12359 (2022-001)

Material Weakness 2022

The Chaldean Community Foundation and Subsidiary

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.512

View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.

View Audit 16751

Finding 12302 (2022-003)

Material Weakness 2022

County of Alameda, California

CA

Questioned Costs Cash Management Material Weakness

Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encu...

Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encumbrances were submitted as part of the expenditure reporting and claiming and the State has expressed awareness of this reporting and claiming practice, but to date, HCSA has not been able to obtain documented confirmation that permitted reimbursing HCSA for encumbered amounts. HCSA will take measures to adjust monthly expenditure reports within the Spend Plan and include in the next soonest reporting and claim period actual expenditures, and revisit grant award provisions pertaining to reporting requirements to ensure that both the reports and the claims are prepared using the appropriate basis of accounting. HCSA will resolve with CDPH previously claimed encumbrances and ensure alignment with expenditure reporting requirements and claims for reimbursement requirements. Anticipated Implementation Date: June 30, 2024

View Audit 16656 Questioned Costs: $1

Finding 12284 (2022-001)

Material Weakness 2022

Winner School District No. 59-2

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Winner School District Business Manager, Laura Root, is the contact person responsible for the corrective action plan for this finding. We are aware of this weakness in internal controls and continue to analyze the processes and procedures to minimize the risk to the Winner School District. Du...

The Winner School District Business Manager, Laura Root, is the contact person responsible for the corrective action plan for this finding. We are aware of this weakness in internal controls and continue to analyze the processes and procedures to minimize the risk to the Winner School District. Due to the size and limited funding of the Winner School District, we cannot staff at a level sufficient to provide an ideal environment for internal controls. Several procedures have been set into place to have more than one individual count cash/checks before it is receipted and deposited by the Business Manager. The district has put an internal control policy into place and will continue to analyze different policies and procedures to address this ongoing issue. I have attached a copy of our internal control policy.

View Audit 16623

Finding 12283 (2022-001)

Material Weakness 2022

Toledo Alliance for the Performing Arts

OH

Material Weakness Reporting Internal Control / Segregation of Duties

Material Weakness in Internal Control over Financial Reporting Recommendation: Toledo Alliance for the Performing Arts should evaluate their financial reporting processes and controls to determine whether additional controls over the preparation of annual financial statements should be implemented ...

Material Weakness in Internal Control over Financial Reporting Recommendation: Toledo Alliance for the Performing Arts should evaluate their financial reporting processes and controls to determine whether additional controls over the preparation of annual financial statements should be implemented to provide reasonable assurance that financial statements are prepared in accordance with GAAP and the requirements of UPMIFA. Explanation of disagreement with audit finding: Toledo Alliance for the Performing Arts received guidance from previous auditors as well as CPA Board Members that endowments organized as a Trust Agreement and held at a for-profit entity, i.e. a bank, did not need to comply with UPMIFA. The originating documents identify TAPA's Endowment at a Trust and the funds are being managed by a bank. Given this information, TAPA did not adopt UPMIFA. At no time were TAPA's overall financial statements misstated. Action taken in response to finding: Due to consultation with the current auditors, TAPA is in agreement that the Endowment should be reported in accordance with GAAP as it related to the UPMIFA guidelines. TAPA has researched UPMIFA and will continue to review and update the Endowment in accordance with GAAP. Name(s) of the contact person(s) responsible for corrective action: Randi Dier Planned completion date for the corrective action plan: ongoing

View Audit 16604

Finding 12265 (2022-004)

Material Weakness 2022

Epilepsy Foundation of America

MD

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

Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance req...

Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management has an established control in place, in that all expenditures paid through the Concur system were reviewed and approved by an appropriate project manager, but did not retain evidence of this approval occurring during the year for 9 non-payroll expenditures chosen for testing. Planned Corrective Action: We had a number of technical issues with Concur which resulted in a cessation of use in January 2022 and a transition to PN3 which was being used for payables. We transitioned to PN3 in January 2022 and are no longer using Concur. PN3 maintains all audit trails. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: January 2022.

View Audit 16547

Finding 12249 (2022-003)

Material Weakness 2022

Alamance County, North Carolina

NC

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Finding: 2022-003 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director or Clerical Supervisor will provide training to the clerical team members regarding incoming transfers/certification periods. The training will include corrective action/work arou...

Finding: 2022-003 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director or Clerical Supervisor will provide training to the clerical team members regarding incoming transfers/certification periods. The training will include corrective action/work around in the event that the Crossroads system will not accept the correct certification dates indicated on the Verification of Certification from the previous WIC site. WIC will complete this training by 12/31/22 as evidenced by the meeting minutes and staff signatures. For quality assurance, the Clerical Supervisor will keep VOCs on file and will indicate if there were any issues with certification dates along with a follow-up date for auditing the client record. Proposed Completion Date: Immediately and Ongoing

View Audit 16498 Questioned Costs: $1

Finding 12248 (2022-002)

Material Weakness 2022

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Finding: 2022-002 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director, Clerical Supervisor or designee will randomly audit a minimum of 10 Crossroads records at least quarterly for quality assurance. WIC has revised the audit tool to include additio...

Finding: 2022-002 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director, Clerical Supervisor or designee will randomly audit a minimum of 10 Crossroads records at least quarterly for quality assurance. WIC has revised the audit tool to include additional eligibility criteria (attached for review). Proposed Completion Date: Immediately and Ongoing

View Audit 16498

Finding 12220 (2022-001)

Material Weakness 2022

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Department of Housing and Urban Development Federal Financial Assistance Listing #14.871 Section 8 Housing Choice Vouchers Program Special Tests and Provisions: Housing Quality Standards Failed Inspections Material Weakness Finding Summary: Metro West Housing Solutions did not perform re-inspection...

Department of Housing and Urban Development Federal Financial Assistance Listing #14.871 Section 8 Housing Choice Vouchers Program Special Tests and Provisions: Housing Quality Standards Failed Inspections Material Weakness Finding Summary: Metro West Housing Solutions did not perform re-inspections of 6 failed inspections within the prescribed 30-day HAP requirement during 2022. Responsible Individuals: Tillie Wright, HCV Administrator Corrective Action Plan: It was decided that adding back the position of in-house full-time inspector and an additional Section 8 Housing Specialist was the step needed to better keep on top of inspections. The inspector was hired on 6/22/2023 and started work on 07/10/2023. He has passed his HQS training test. In addition, he, and HCV Administrator both did a short training on the Inspection Module through Yardi. He is currently shadowing the former in-house inspector who is employed at MWHS in a different position. Once the new inspector is fully trained, the HCV Administrator plans to shift some responsibilities over to him, including scheduling and coordination of inspections both in house and 3rd party, insuring all the PIC submissions are entered, and monitoring all failed inspections. The Section 8 team was short staffed most of 2022. They will be fully staffed including the additional team member on 8/13/2023 when two new hires start. Anticipated Completion Date: We anticipate the inspector will be fully trained by mid-August 2023 and after training will slowly start taking over duties from the HCV Administrator over the next 30 days. The two new Specialists should be trained by the end of September and staff case loads will be redistributed in the next few months following that.

View Audit 16367

Finding 12219 (2022-002)

Material Weakness 2022

Lutheran Social Services of New York, Inc. and Subsidiaries

NY

Reporting Material Weakness

Finding 2022-002 ? Material Weakness ? Preparation of the Schedule of Expenditures Description of Finding: The schedule of expenditures of federal awards and related supporting documentation were not completed in their entirety and available to be audited in a timely fashion as evidenced by a signi...

Finding 2022-002 ? Material Weakness ? Preparation of the Schedule of Expenditures Description of Finding: The schedule of expenditures of federal awards and related supporting documentation were not completed in their entirety and available to be audited in a timely fashion as evidenced by a significant amount of adjustments needed to reconcile the schedule of expenditures of federal awards to the general ledger, grant awards, and confirmation received from funding sources. This caused the single audit completion to be delayed. Statement of Concurrence: Lutheran Social Services agrees with the finding and is putting a corrective action plan in place as described below. Corrective Action: We are currently assessing our staffing and structure to ensure efficiencies in our operations and infrastructure. We are in the process of restructuring our department, this means making appropriate position and structure changes as needed. Name of Lutheran Social Services of New York Contact: Rinku Bhattacharya, CFO, 212-870-1100 Projected Completion Date: 6/30/2023

View Audit 16364

Finding 12217 (2022-003)

Material Weakness 2022

Lutheran Social Services of New York, Inc. and Subsidiaries

NY

Reporting Material Weakness

Finding 2022-003 ? Material Weakness ? Reporting ? Head Start Program Cluster Grantor: U.S. Department of Health and Human Services Federal Program Name: Head Start Program Federal Assistance Listing Number: 93.600 Description of Finding: Lutheran Social Services of New York did not submit require...

Finding 2022-003 ? Material Weakness ? Reporting ? Head Start Program Cluster Grantor: U.S. Department of Health and Human Services Federal Program Name: Head Start Program Federal Assistance Listing Number: 93.600 Description of Finding: Lutheran Social Services of New York did not submit required reports to the New York City Department of Education within the required due date. Statement of Concurrence: Lutheran Social Services agrees with the finding and is putting a corrective action plan in place as described below. Corrective Action: For the period beginning January 1, 2022, HS01 reporting is no longer required. Name of Lutheran Social Services of New York Contact: Rinku Bhattacharya, CFO, 212-870-1100 Projected Completion Date: 1/1/2022

View Audit 16364

Finding 12201 (2022-002)

Material Weakness 2022

Lyon County School District

NV

Questioned Costs Cash Management Material Weakness

Views of Responsible Officials and Planned Correction Action: The Grants and Business Departments have worked together to create a process with appropriate checks and balances regarding moving expenses across individual grants and major funds. This process will consist of multiple levels of approval...

Views of Responsible Officials and Planned Correction Action: The Grants and Business Departments have worked together to create a process with appropriate checks and balances regarding moving expenses across individual grants and major funds. This process will consist of multiple levels of approval and specific documentation. Any entries will be processed in a timely manner and all expenditure reports will be checked for errors monthly. This process will ensure that expenditure reports are accurate at the time they are submitted for reimbursement.

View Audit 16323 Questioned Costs: $1

Finding 11958 (2022-001)

Significant Deficiency 2022

Kent School District No. 415

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: The Grants Administrator, under the supervision of the Director of Budget, will do interim and year-end reviews to identify any instances of positions funded by multiple federal funding sources for the purpose of assessing applicability of multi-cost objective T&E requirements and following through as appropriate. The Grants Administrator, under the supervision of the Director of Budget, and in collaboration with the program administrator, will initiate time & effort documentation in every case where there is debatable fact pattern, with the intent of adopting an “abundance of caution” approach to T&E, and will additionally seek written clarification from OSPI and/or the ESD in instances where T&E requirements are not dispositive from the relevant federal compliance supplements and guidance documents. Anticipated date to complete the corrective action: October, 2024

View Audit 15931

Finding 11779 (2022-002)

Material Weakness 2022

Inner City Health Center

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its inter...

2022-002 Federal Program: COVID-19: FY 2020 Health Center Program Look-Alikes: Expanding Capacity for Coronavirus Testing and COVID-19: American Rescue Plan Act Funding for Look-Alikes – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review its internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures for ensuring that sliding fee applications are completed accurately and are properly placed in patient files. We will also research and implement safeguards to ensure that the revised procedures are being followed throughout the year, potentially including audits and additional staff training. This will be performed by Andrea Cortez, Chief Operating Officer, Karina Villagrana, Practice Manager, and Andrew Shahidi, Chief Financial Officer in the next 45 days. If during this process we determine that an update, revision, or re-write of the current Sliding Fee Policy is required, we will do so and it will be submitted to the Board of Directors for approval at the March 27, 2024 meeting.

View Audit 15612

Corrective Action Plans

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