Corrective Action Plans

Finding 521164 (2024-001)

Material Weakness 2024

Southwestern Child Development Commission, Inc.

NC

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2024-001 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCO...

Finding 2024-001 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE Special Tests and Provisions Name of Contact Person: Juanita Dillard Corrective Action: As of January 2024, all childcare centers operated by the Organization have been closed. Health and safety training courses will no longer be required. Completion Date: January 31, 2024

View Audit 341119

Finding 521130 (2024-005)

Material Weakness 2024

Sheridan Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-005 Finding Subject: Child Nutrition Cluster (School Lunch) – Eligibility Summary of Finding: Café Director uploaded the Direct Certification reports from the state into the software system without following a documented oversight or review process to ensure that direct certified studen...

FINDING 2024-005 Finding Subject: Child Nutrition Cluster (School Lunch) – Eligibility Summary of Finding: Café Director uploaded the Direct Certification reports from the state into the software system without following a documented oversight or review process to ensure that direct certified students were accurately processed. This highlights a lack of documented controls for directly certified students. Contact Person Responsible for Corrective Action: Robin Popejoy Contact Phone Number and Email Address: 317.758.4172 – rpopejoy@sheridan.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Data Department will collaborate with the Café Department to input and ensure the accuracy of the information. Anticipated Completion Date: Already started in August of 2024.

View Audit 341082

Finding 521105 (2024-004)

Material Weakness 2024

City of Auburn

CA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

The City has documented in its reporting procedures to ensure supporting financial information is kept with the submitted report. The report that was compiled to procedure the report in FY 2023-24 was overwritten as ongoing expenses were being tracked in the report. Anticipated Completion Date: Dece...

The City has documented in its reporting procedures to ensure supporting financial information is kept with the submitted report. The report that was compiled to procedure the report in FY 2023-24 was overwritten as ongoing expenses were being tracked in the report. Anticipated Completion Date: December 30, 2024 Responsible Contact Person: Gretchen Johnson, Finance Director

View Audit 341029

Finding 521103 (2024-002)

Material Weakness 2024

City of Auburn

CA

Allowable Costs / Cost Principles Material Weakness § 200.430

Planned Corrective Action: The City will ensure actual costs are charged to the program as part of the annual reporting process. Anticipated Completion Date: December 30, 2024 Responsible Contact Person: Gretchen Johnson, Finance Director

View Audit 341029

Finding 521072 (2024-002)

Material Weakness 2024

Brown County Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Ot...

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation’s roof. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $467,094. Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812.988.6601 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Immediately upon the completion of the audit.

View Audit 340994

Finding 521071 (2024-003)

Material Weakness 2024

Brown County Schools

IN

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

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($397,392 and $294,138, respectively) did not agree to the underlying expenditure records ($498,259 and $1,509,413, respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II and ESSER III amounts reported on the Year 4 report ($400,501 and $294,129, respectively) did not agree to the underlying expenditure records ($412,324 and $287,065, respectively, for the period of July 1, 2022 through June 30, 2023). We noted that the 195 number of Full-time equivalent (FTE) positions on September 30, 2023 on the second report did not agree to the underlying records supporting number of 274 Full-time equivalent (FTE) positions on September 30, 2023. Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812.988.6601 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will have someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: Immediately upon the completion of the audit.

View Audit 340994

Finding 521069 (2024-001)

Material Weakness 2024

Northwestern Michigan College

MI

Student Financial Aid Subrecipient Monitoring Material Weakness

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the College has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the College did no...

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the College has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the College did not properly send a post-disbursement notification to 591 out of 659 students who received federal financial aid loans in Fall 2023. The College will adjust its internal processes to ensure all students who receive federal loans are sent post-disbursement email notifications by performing a weekly review of the report that generates a names list of students that are receiving federal loans. If names exist on the report, a verification in the student record will be conducted to be sure the email was sent. After further investigation, all 608 students that received federal loans in spring semester 2024 and all 56 students in summer of 2024 received a post-disbursement notification. Contact person responsible for corrective action: Lisa Eiden, Director of Student Financial Services Anticipated Completion Date: Immediately

View Audit 340980

Finding 521056 (2024-005)

Material Weakness 2024

Weld County School District Re-1

CO

Subrecipient Monitoring Cash Management Material Weakness

Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the pro...

Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the process at the end of FY24. The district will continue to use and review this process and refine it through FY25 and FY26.

View Audit 340957

Finding 520887 (2024-002)

Material Weakness 2024

Lutheran Social Services of Central Ohio Kensington Place, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact per...

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340745

Finding 520886 (2024-002)

Material Weakness 2024

Ashland Assisted Living, Inc. D/b/a Lutheran Village of Ashland

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340744

Finding 520884 (2024-003)

Material Weakness 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520842 (2024-001)

Material Weakness 2024

Simpson University

CO

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

Incorrect and Untimely Returns of Title IV Funds (R2T4) Calculations Planned Corrective Action: The University agrees with these findings. It was determined that these issues primarily resulted from a critical staff shortage in the Financial Aid Office during the audit period. This shortage signific...

Incorrect and Untimely Returns of Title IV Funds (R2T4) Calculations Planned Corrective Action: The University agrees with these findings. It was determined that these issues primarily resulted from a critical staff shortage in the Financial Aid Office during the audit period. This shortage significantly impacted our ability to complete R2T4 calculations accurately and withing the required timeframe. To address these findings, the institution will prioritize the recruitment and onboarding of additional qualified staff to alleviate workload challenges and support timely processing of R2T4s. Concurrently, we will provide comprehensive training to all financial aid staff, focusing on federal regulations, calculation methods, and deadlines. To reduce errors, we will establish a robust quality assurance process that includes a secondary review of all R2T4 calculations before finalization. Person Responsible for Corrective Action Plan: Shondra Dickson, Director of Financial Aid Anticipated Date of Completion: September 1, 2025

View Audit 340662

Finding 520826 (2024-006)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accur...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accuracy of entered information to minimize human error. All training sessions will continue to emphasize these expectations. The supervisor will conduct targeted second-party reviews in response to these findings to ensure accuracy. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520823 (2024-005)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Based on the audit results, it has been determined that three (3) files lacked a copy of the Responsible Individuals List, a mandatory document for completing adoptions in the State of North Carolina. Mana...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Based on the audit results, it has been determined that three (3) files lacked a copy of the Responsible Individuals List, a mandatory document for completing adoptions in the State of North Carolina. Management acknowledges this finding however further shares that without this form, the Clerk's Office is unable to process adoptions. Copies of these documents are available in the legal file; however, these records are sealed post-adoption and cannot be accessed by our agency. Other supporting documents, such as the Pre-Placement Assessment, were also provided to the auditors on these cases showing where it was documented that this requirement was met and that the individual’s information was processed and approved. This issue has been identified in previous audits, prompting the implementation of checks and balances to ensure sufficient copies are maintained at our office for future audits. Our staff now utilizes a review tool and undergoes a sign-off process, with oversight from supervisors to verify the presence of all required documents before filing and storage. Furthermore, the Department of Social Services (ACDSS) has been conducting a comprehensive internal audit of 100% of adoption cases to assess file completeness and address any deficiencies identified.It is important to note that older cases audited may still exhibit such deficiencies due to historical inadequacies in record keeping practices. Moving forward, we remain committed to maintaining rigorous standards of record management to prevent recurrence of these issues and ensure compliance with adoption processing requirements in North Carolina. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520822 (2024-004)

Material Weakness 2024

Alamance County, North Carolina

NC

Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accur...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, noting that the reviewed cases include work from an earlier period. Caseworkers will be reminded to ensure proper filing of all documents and to double-check the accuracy of entered information to minimize human error. All training sessions will continue to emphasize these expectations. The supervisor will conduct targeted second-party reviews in response to these findings to ensure accuracy. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520819 (2024-003)

Material Weakness 2024

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, recognizing that the reviewed sample includes casework from an earlier period when record-keeping practices were not as rigorous as they are today. Actions have alread...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, recognizing that the reviewed sample includes casework from an earlier period when record-keeping practices were not as rigorous as they are today. Actions have already been taken to enhance record-keeping among current staff and cases. Caseworkers will be reminded to ensure that all documents are properly filed and to double-check the accuracy of the information entered to minimize human error. Training sessions will emphasize the expectations for document retention and the importance of reviewing inputted information for accuracy. Additionally, supervisors and Quality Assurance staff will conduct targeted second-party reviews related to these findings. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520818 (2024-002)

Material Weakness 2024

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this audit finding. Caseworkers will receive a refresher training that includes reviewing case evidence and determinations to ensure the MAGI household is accurate. Supervisors and/...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this audit finding. Caseworkers will receive a refresher training that includes reviewing case evidence and determinations to ensure the MAGI household is accurate. Supervisors and/or Quality Assurance staff will continue to perform monthly second party reviews on cases and will strengthen the procedures and tracking around this process. Identified issues will be promptly addressed with the team or individually to improve overall case management. Proposed Completion Date: Immediate and ongoing.

View Audit 340657

Finding 520794 (2024-002)

Material Weakness 2024

Blue Mountain Community College District

OR

Special Tests & Provisions Material Weakness Reporting

The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024, the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFai...

The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024, the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD. Financial Aid moved to the PowerFaids system beginning with the Summer 2024 Term. With that move, new processes were implemented that will help to prevent this issue in the future.

View Audit 340598

Finding 520743 (2024-001)

Material Weakness 2024

Loogootee Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

1. Anytime funds from Impace Aid are used for construction projects the Davis - Bacon wage rate requirements will be monitored. 2. An effective internal control system will be put in place.

View Audit 340471

Finding 520693 (2024-001)

Material Weakness 2024

Centennial Square

MN

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2024-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional con...

U.S. Department of Housing and Urban Development 2024-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Name(s) of the contact person(s) responsible for corrective action: Tammy Gjerde, Finance Director

View Audit 340391

Finding 520691 (2024-001)

Material Weakness 2024

Lakeview Soil and Water Conservation District

OR

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

Views of REsponsible Officials and Planned Corrective Actions. We agree with this finding. LSWCD has a good Financial Manager familiar with operations of soil and water conservation districts. LSWCD will provide online and other training for the Financial Manager to gain knowledge of governmental ac...

Views of REsponsible Officials and Planned Corrective Actions. We agree with this finding. LSWCD has a good Financial Manager familiar with operations of soil and water conservation districts. LSWCD will provide online and other training for the Financial Manager to gain knowledge of governmental accounting, federal single audit requirements, and USGAAP in an effort to accurate financial statements, reduce audit costs, and avoid errors in and omissions of year-end accruals. provide

View Audit 340383

Finding 520624 (2024-001)

Material Weakness 2024

Milwaukee Institute of Art and Design, Inc.

WI

Reporting Special Tests & Provisions Student Financial Aid

2024-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tes...

2024-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately and timely reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that DOE considers high risk. Statement of Condition: Management implemented controls that specifically addressed the some of the circumstances surrounding prior year finding 2023-001. Management's review of the enrollment reporting did not detect errors on certain student Program-Level data elements or timely reporting. Certain student records within the NSLDS were identified with inaccurate Program-Level data elements and not timely reported. Questioned Costs: There were no questioned costs. Context: 9 students were identified with inaccurate Program-Level data elements and not timely reported out of a total of 27 student statuses tested. The Campus-Level data elements were accurately and timely reported. Cause: The Institute’s internal control over compliance did not detect and correct the errors. The preparer incorrectly reported graduate file impacting the student's effective dates and statuses during submission process to NSLDS resulting in inaccuracies in significant Program-Level enrollment data elements that ED considers high risk. The Institute’s internal control over compliance did not detect and correct the error. Effect: The Institute incorrectly reported certain Program-Level records in NSLDS which is information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of Program-Level data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Management’s Response: Management agrees with the finding. Through internal investigation, it was determined that the date field issues found in 2023 also impacted “special” files, which include graduate data files and are processed differently in-house. This error has been fixed so that both fields will always be the same and accurate using the same method as the 2023-001 finding. The registrar will now confirm both the student-level and program-level data fields upon submission to NSC. Status: Completed January 2024 Contact: Mark Fetherston Vice President for Enrollment Management 414-847-3215 markfetherston@miad.edu

View Audit 340289

Finding 520623 (2024-001)

Material Weakness 2024

Housing Authority of the County of Scotts Bluff, Nebraska

NE

HUD Housing Programs Material Weakness Reporting

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able ...

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able to be performed in a proper submission time line. The housing authority has already taken steps to be sure the information is sent to the fee accountant in a proper time period at the end of the month. Currently, we are following up monthly with the fee accountant head to ask how getting monthly’s caught up is going. The most recent attempt also requested that extra staff be added to get Housing Partner’s monthly reports caught up. We are actively taking steps to keep following up with the fee accountant. This is a problem that is going to need to be resolved or the housing authority may be forced to look for a new fee accountant.

View Audit 340284

Finding 520570 (2024-003)

Material Weakness 2024

Buncombe County, Nc

NC

Procurement, Suspension & Debarment Eligibility Material Weakness

2024-003 Material Weakness – Eligibility Second Party Reviews The auditor recommends that the County abide by the State policies in terms of the frequency and amount of case reviews each month. They also recommend that policies and procedures are documented surrounding second party reviews and rei...

2024-003 Material Weakness – Eligibility Second Party Reviews The auditor recommends that the County abide by the State policies in terms of the frequency and amount of case reviews each month. They also recommend that policies and procedures are documented surrounding second party reviews and reinforced to ensure that reviews are completed and followed up on as necessary. There is no disagreement with this audit finding. The County’s Quality Assurance (QA) team will review 100% of all TANF re-certifications. Monthly, a report from NC FAST will be published to identify the audits needed to complete the required 25% expectation and assigned to members of the QA team. A contingency plan will be created so that enough staff will be able to backfill the QA team if members are temporarily re-assigned or are unable to complete audits. New reports will be created to confirm compliance by tracking audit completion rates and identify shortfalls immediately. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: Immediate – Creation of new audit workflow 2/10/2025 – Establish audit contingency plan 2/28/2025 – Creation of monthly compliance reporting

View Audit 340126

Finding 520374 (2024-001)

Material Weakness 2024

Erie County Metropolitan Housing Authority

OH

Eligibility Subrecipient Monitoring HUD Housing Programs § 200.303

Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.

View Audit 340087

Corrective Action Plans

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