Corrective Action Plans

Finding 399332 (2023-003)

Material Weakness 2023

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399328 (2023-003)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Questioned Costs

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s ...

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s recommendations. Planned Corrective Action: We have provided additional training to the accounting team, underscored the importance of verifying vendor invoices are related to the Organization, and have implemented an additional control to detect misappropriation of Project funds prior to release of payments.

View Audit 307803 Questioned Costs: $1

Finding 399211 (2023-001)

Material Weakness 2023

Saint Louis Symphony Orchestra

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.

View Audit 307778 Questioned Costs: $1

Finding 399209 (2023-001)

None 2023

MacHne Rav Tov

NY

Questioned Costs Cash Management Eligibility

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained a...

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Action Taken: Since the date of the exit conference, we have implemented the above-mentioned comprehensive plan of corrective action. Mrs. Rotenberg, the site supervisor, is designated as being responsible to ensure timely and efficient meal service, and consumption of meals on site. Meal servers will receive relevant training for proper service of meals, including required meal components. An additional site supervisor, Mr. Isaac Ferentz, was hired and trained and will be present on site before the start of each meal time. The supervisors will ensure that meal pattern requirements are met and proper meal counts and food safety procedures are followed. Mrs. M. Stasel is designated as overseeing proper meal counting. Click counters will be used for accurate counting and documenting. Additional training was given to all SFSP staff. We have designated Mr. Hershey Rosenberg as being responsible to oversee the implementation of our plan of corrective action for these findings. Completion Date: May 21, 2024

View Audit 307773 Questioned Costs: $1

Finding 399183 (2023-001)

None 2023

Indianapolis Airport Authority

IN

Questioned Costs Equipment & Real Property Management

The Authority has developed a process whereby the calculation of the funds to be returned/reinvested in the Airport Improvement Program is verified by comparing the FAA participation rate to source documents.

View Audit 307753 Questioned Costs: $1

Finding 399182 (2023-001)

Material Weakness 2023

Auburn School District No. 408

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable ac.tivities and costs, and restricted purpose requirements. Troy Dammel 914 4th Street N.E. Auburn, WA 98002 253-931-4900 Corrective action the auditee plans to take in response to the finding: District shall continue training staff responsible for technology inventory, using Destiny Resource Manager, regarding the importance of accuracy during the check in and check out process. District shall continue the requirement to complete a building wide technology inventory using Destiny Resource Manager. District does not concur with SAO regarding appropriate usage of ECF funding. District does not concur with SAO regarding inventory control around multiple mobile devices provided to students. Anticipated date to complete the corrective action: 5/16/2024

View Audit 307752 Questioned Costs: $1

Finding 399174 (2023-001)

Significant Deficiency 2023

City of Pittsfield, Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment § 200.319

While the city follows state law regarding the procurement of engineering services, going forward the city follow Uniform Guidance 2CFR Section 200.319 for any new projects that require any engineering services, or any other services exempt from state procurement laws.

View Audit 307735 Questioned Costs: $1

Finding 399064 (2023-002)

Material Weakness 2023

Sultan School District No. 311

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

As a result of this review the district now understands the extensive requirements of ECF funding. However, in that the district does not expect any future ECF funding a specific corrective action plan for such has not been developed. If such funding were to re-occur, the district will follow int...

As a result of this review the district now understands the extensive requirements of ECF funding. However, in that the district does not expect any future ECF funding a specific corrective action plan for such has not been developed. If such funding were to re-occur, the district will follow internal controls to ensure compliance with the awards – specifically ensuring updates to its inventory systems when state and federal requirements differ. Furthermore, the district would work in conjunction with knowledgeable consultant(s) and the Washington State Auditor’s office to ensure a full & complete understanding of program requirements before electing to participate.

View Audit 307680 Questioned Costs: $1

Finding 399018 (2023-016)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the ...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of 5 days or more, Colleague would not have accepted a withdrawal date during the break. This error within the system should not be counted as a finding. The calendar in Colleague is now correct. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2023

View Audit 307647 Questioned Costs: $1

Finding 399016 (2023-009)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes, documents, or contact records of any kind. The DPT program budgets differ in amount for first- and second-year attendance. It is known that at this time, the first-year budget was not available, and some student budgets were not separated and entered correctly for first- and second-year cost of attendance. A Financial Aid Office policy has been established to ensure that proper documentation and records maintenance is achieved. Staff enter detailed log notes regarding student contact and results of those contacts. A Budget Adjustment form has been created for students to present to the office if they request a cost of attendance and budget increase. These forms are scanned into the individual student file and is easily obtained for future use when and if necessary. Each DPT budget year has been incorporated into a spread sheet format. Any change to a budget item is input into the sheet and the system will auto calculate a new or different budget amount. These new numbers and the updated COA (cost of attendance) are inserted into the colleague system and is a permanent, easily retrievable record. Anticipated Completion Date: July 2023.

View Audit 307647 Questioned Costs: $1

Finding 399015 (2023-015)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applie...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applied for a quarterly no cost extension of the previously used indirect cost rate for federal grant purposes. In March of 2024 the University actively pursued a contract with a firm known as Point Consulting to help reevaluate the currently used in direct cost rate for the University. Pont consulting has been contracted by the university in past years, but the percentage has been simply rolled forward and not adjusted. Going forward the University plans to reevaluate the indirect cost percentage in accordance with federal guidelines. The accounting department will work directly with the Challenger Learning center to make sure that indirect funds are calculated correctly and drawn down in timely and accurate manner. Anticipated Completion Date: July 2024

View Audit 307647 Questioned Costs: $1

Finding 399013 (2023-013)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and effort associated with research and development cluster and it’s federal grants. All employees that work with the Challenger Learning Center will continue to have their hours worked documented in the Paycom payroll software. Payroll is processed on a biweekly basis, and therefore on biweekly basis the payroll costs from the Challenger Learning Center will be reimbursed to the University from the various Challenger Learning Center bank accounts. This will be done as a percentage of time worked for the NIH Grant, the NASA Grant, and the general Challenger Learning Center functions. Anticipated Completion Date: June 2024

View Audit 307647 Questioned Costs: $1

Finding 399003 (2023-001)

None 2023

Front Porch Communities & Services

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

We recognize the findings by FORVIS. Following a merger, the corporation closed its corporate credit card account, as a result, did not have access to the receipts of the expenditures. We do acknowledge the expenditures of the organization were greater than the disbursement received by HRSA. In May ...

We recognize the findings by FORVIS. Following a merger, the corporation closed its corporate credit card account, as a result, did not have access to the receipts of the expenditures. We do acknowledge the expenditures of the organization were greater than the disbursement received by HRSA. In May of 2023 the corporation enrolled in a new corporate credit card system through our banking institute. This new system offers enhanced features, including automatic receipt retention for all transactions and a detailed audit trail for charge approvals. In the event of an account closure, we will have the convenient option to download receipts for all transactions. Radana Kollehner is the individual responsible overseeing the corrective action plan. Her email address is RKOLLEHNER@FrontPorch.net and contact phone number 925-956-7366. Sincerely, Eduardo Salvador Chief Financial Officer

View Audit 307633 Questioned Costs: $1

Finding 398994 (2023-001)

Material Weakness 2023

Northshore School District No. 417

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Going forward we will ensure federally funded items are designated as such and are tracked separately. The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider r...

Going forward we will ensure federally funded items are designated as such and are tracked separately. The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy “unmet” need in would have been hard to meet even if the District hadn’t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC to resolve this finding and we appreciate the guidance that was provided by the FCC.

View Audit 307598 Questioned Costs: $1

Finding 398975 (2023-001)

Material Weakness 2023

Edmonds School District No. 15

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowab...

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowable and devices were only provided to those with an unmet need. We concur with SAO that we did not retain adequate documentation indicating which staff and students received hotspots and appreciate that SAO noted that there was an urgent need to distribute hotspot internet services to students in order that they could participate in remote learning, and that this urgency and extenuating circumstances resulted in this situation. We recognize there was an error associated with vendor credits in the amount of $2,751.10 but did not claim reimbursement for the other credits totaling $8,898.90 as indicated in the audit finding. We will work to improve our process regarding credits on future invoices. The District will continue to work with the FCC to resolve this finding.

View Audit 307577 Questioned Costs: $1

Finding 398607 (2023-003)

None 2023

Underwriters Laboratories Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Finding Number: 2023-003 – Procurement/Full and open competition Anticipated Completion Date: April 2024 Responsible Contact Person: Jocelyn Lombardozzi Planned Corrective Action: In response to this finding, an analysis of 2023 labor charged to awards was conducted. The results of the analysis ...

Finding Number: 2023-003 – Procurement/Full and open competition Anticipated Completion Date: April 2024 Responsible Contact Person: Jocelyn Lombardozzi Planned Corrective Action: In response to this finding, an analysis of 2023 labor charged to awards was conducted. The results of the analysis revealed that a net amount of $35,238 more could have been charged to the awards which the Company will not pursue charging to the awards. An analysis of labor charged to awards active in the first quarter of 2024 has also been performed to ensure that active awards are being charged according to employee’s actual pay. As of April 1, 2024, the Company has transitioned to a new accounting system. This system is configured to require employees working on sponsored projects to utilize percentage of effort and effort certification functionality for tracking actual time and actual labor costs to awards. Budgeted labor rates are no longer being used as of April 1, 2024.

View Audit 307361 Questioned Costs: $1

Finding 398583 (2023-001)

Material Weakness 2023

Everett School District No. 2

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The district does not concur with the audit finding or the $3.5 million of questioned costs. According to FCC bulletin/order #6.16 states “the applicant is not required to perform a new unmet need survey at the time of submitting the request for reimbursement if the applicant already performed a sur...

The district does not concur with the audit finding or the $3.5 million of questioned costs. According to FCC bulletin/order #6.16 states “the applicant is not required to perform a new unmet need survey at the time of submitting the request for reimbursement if the applicant already performed a survey at the time of submitting the application.” The district believes the unmet need requirements have been met as outlined: Determining Need: • The district determined its need based on its inventory of devices supporting remote learning and did not have enough RAM to have district and learning platforms operating at the same time. • Students and staff need a District device for safety, installed software for instruction, technical support and equity as explained in above reasoning and attached mobile access for student laptop handbook. • The district conducted a survey that determined that over 6,500 students required devices. Between the survey and the lack of RAM, the district determined that over 12,000 devices were needed to support learning. In addition, the district has no intention of applying for other Emergency Connectivity Funds.

View Audit 307321 Questioned Costs: $1

Finding 398562 (2023-002)

Significant Deficiency 2023

Keystone Place Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2023-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing fo...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2023-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statements and Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure a current and approved HUD Form 9839-B is on file. The form was submitted to HUD for approval on March 22, 2023 and approval not received to-date. Anticipated Completion Date July 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023.

View Audit 307273 Questioned Costs: $1

Finding 398514 (2023-001)

Material Weakness 2023

Seattle School District No. 1

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The District does not concur with the audit finding or the $858,725 of questioned costs. This finding is the same as reported in the 21/22 audit. The District still contends that the costs were allowable. The issues regarding internal controls and reporting were not brought to the District’s attenti...

The District does not concur with the audit finding or the $858,725 of questioned costs. This finding is the same as reported in the 21/22 audit. The District still contends that the costs were allowable. The issues regarding internal controls and reporting were not brought to the District’s attention until 10 months into the 22/23 audit period, leaving no time for discussion or changes in interpretation and process. The audit’s condition states that our internal controls were ineffective for ensuring we requested reimbursement only for students and staff with a documented unmet need and that our internal controls were ineffective for demonstrating per location and per user limitations. Based on guidance from the Federal Communications Commission (excerpted below), the District contends we have spent all funds for allowable costs, that those costs were reasonable and necessary, and for students and staff with unmet needs. Districts were able to determine whether students and staff had unmet needs. For our district this meant addressing instances where students may have shared a home device with other siblings; student or staff devices were too old or slow to function properly when running multiple required applications; and / or student owned devices did not have the appropriate security in place to protect students during remote learning (especially from unauthorized websites). Home drives, where all educational digital resources were stored, couldn’t be accessed unless using a district issued device. Additionally, the district’s technical support could not access personally owned devices to provide for thousands of trouble tickets and support issues students faced during remote learning. Based on these factors, unmet need was defined broadly, but within allowed parameters and inventory records were kept, albeit, not perfectly. Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by the health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. Seattle Public Schools followed guidance from the Federal Communications Commission outlined in a document titled: . “Emergency Connectivity Fund Common Misconceptions”, “Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus is eligible for Emergency Connectivity Fund Support.” Additionally, from the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: “We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.” And from question 51: “…we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students…with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use.” Finally, SAO did not apply any reasonable measure to reduce questioned costs but did state they know that at least some of the equipment addressed unmet needs, while still choosing to question all costs. That is clearly out of alignment with the FCC guidance. There are no corrective actions to take at this time as the funding source has been exhausted and the timeline has passed.

View Audit 307259 Questioned Costs: $1

Finding 398460 (2023-001)

Material Weakness 2023

Mount Vernon School District No. 320

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Tim Papendorf, Information Services ...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Tim Papendorf, Information Services Supervisor 124 E. Lawrence Street, Mount Vernon, WA 98273 360-428-6110 Corrective action the auditee plans to take in response to the finding: Concern: The district failed to maintain sufficient documentation proving that the equipment provided to students matched their actual unmet needs. Reimbursement was sought based on estimated unmet needs rather than documented, actual unmet needs. Response: The Mount Vernon School District mandates that students use districtassigned devices for remote learning. According to grant training provided to the district, if students are required to use district-owned devices for remote learning, Chromebooks could be distributed to any student who did not have a district-assigned device that meets hardware standards. The standards used to assess the hardware included Chromebooks that were older than four years, unable to support the necessary software and digital learning tools, and devices at their end-of-life stage, meaning they no longer received automatic updates from Google. We assessed our inventory and supplied new Chromebooks to students based on our understanding of their needs. Chromebooks were only provided to students who lacked a device that met our hardware standards. Resolution: During this audit, the district learned that its understanding was inaccurate. However, we are confident our need exceeded our request. In May 2020, Page 71Office of the Washington State Auditor sao.wa.gov as directed by OSPI, the district conducted a survey which revealed that only 38% of our families had access to a device at home suitable for online learning. Given our students in poverty population was 4,365 during the 2022-23 school year, the 1,869 devices for which funding was requested only partially met our overall device needs. This audit has improved our understanding of the requirements related to verifying unmet needs. Moving forward, we will directly contact families and collect signatures to confirm their needs. These records will be attached to student profiles within our asset management system (Destiny) before ECF funded Chromebooks are assigned to them. Concern: Inventory records were incomplete, missing the names of 273 students assigned laptops funded by the ECF, thus failing to fully meet FCC documentation requirements. Response: The district acknowledges challenges related to student device assignment. Staff reductions and changes in our inventory and check-out processes necessitate updates and training, which is ongoing. We are committed to ensuring accurate and timely updates to our records. Resolution: A list of inventory discrepancies has been distributed, and action is being taken to update our records. To strengthen our existing systems, we will implement additional biannual training sessions with our inventory managers. These trainings will cover best practices for record keeping and emphasize the importance of maintaining accurate inventory records. We will conduct monthly audits of our records, and correction requests will be sent to individual sites to promptly address any information inaccuracies. Concern: MVSD lacked documentation to show that it only provided one device per student or location, leading to possible over-issuance of equipment. Response: While the district acknowledges the need to improve its student assignment inventory within Destiny, we have confirmed that only one device is assigned per student through the use of our additional inventory system (Google Workspace). Resolution: The district will enhance its inventory practices and explore additional redundancies to ensure effective contingencies if future data issues arise. Anticipated date to complete the corrective action: ● Unmet Needs Documentation: May 31, 2024 ● Inventory Update: June 20th, 2024 ● Staff Training: June 20th, 2024 (Ongoing)

View Audit 307176 Questioned Costs: $1

Finding 398456 (2023-001)

None 2023

Pomperaug Senior Housing, Inc. (grace Meadows III & Iv)

CT

Questioned Costs HUD Housing Programs

MANAGEMENT AGREES WITH THE FINDING. HUD APPROVAL WAS NOT GRANTED FOR A DISBURSEMENT FROM A RESTRICTED ACCOUNT. THE DISBURSEMENT WAS MADE TO GRACE MEADOWS IN ERROR AND WAS REPAID ON JANUARY 25, 2024.

View Audit 307153 Questioned Costs: $1

Finding 398452 (2023-001)

Significant Deficiency 2023

Northeast Texas Public Health District

TX

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

The Northeast Texas Public Health District (NET Health) will take steps to ensure overall effective grant monitoring and to increase communications between NET Health Grant Managers and the Chief Financial Officer and Chief Executive Officer. The NET Health Leadership Team will discuss any issues du...

The Northeast Texas Public Health District (NET Health) will take steps to ensure overall effective grant monitoring and to increase communications between NET Health Grant Managers and the Chief Financial Officer and Chief Executive Officer. The NET Health Leadership Team will discuss any issues during our weekly Leadership Team meetings to ensure compliance. These weekly meetings will address costs expended within the grant parameters and ensure grant funds will be more evenly expended during the year as appropriate. NET Heatlh will continue to develop effective methods of grant oversight as it finds weaknesses in its processes. To ensure compliance with the period of performance requirements, NET Health will change its processes effectively immediately. Going forward checks will only be prepared, dated, signed, and mailed to vendors after work is completed or items are received. There will be enhanced internal controls by establishing procedures to monitor and ensure timely payment of accrued expenditures, such as regularly accounting for any outstanding checks and actively communicating with vendors on performance requirements. In addition, we will enhance communication and coordination among relevant departments to expedite the payment process while maintaining compliance with grant regulations. George T. Roberts, CEO, and Lawanda Owens, CFO, are the persons responsible for this action plan going forward. NET Health is expected to have this action plan implemented by May 1, 2024.

View Audit 307138 Questioned Costs: $1

Finding 398421 (2023-003)

Significant Deficiency 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-003 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will file HUD Form 9839-B with HUD and ask them to retrospectively approve this form effective February 28, 2023. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398420 (2023-002)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-002 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit the shortfall of $544 into the reserve for replacement account, as well as the shortfalls for 2019, 2020, 2021 and 2022, as soon as possible and ensure the process is being followed to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398413 (2023-001)

Significant Deficiency 2023

Wahkiakum School District No. 200

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles Name, address, and telephone of District contact person: Sue Ellyson, Business Manager P.O. Box 398 Cathlamet, WA 98612 (360) 795-3971 Corrective action the auditee plans to take in response to the finding: The District will be more prompt in requesting refunds. Anticipated date to complete the corrective action: The refund was requested 3/1/24 and received 3/15/24.

View Audit 307112 Questioned Costs: $1

Corrective Action Plans

Filters