Corrective Action Plans

Finding 387370 (2023-003)

Material Weakness 2023

IN

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

Description of Corrective Action Plan: The Director of Grants prepares the Annual Data Report as well as tracks the expenditures pertaining to the Education Stabilization Funds (ESF). The Director of Grants will ensure that disbursements and receipts are recorded to the appropriate funds in order to...

Description of Corrective Action Plan: The Director of Grants prepares the Annual Data Report as well as tracks the expenditures pertaining to the Education Stabilization Funds (ESF). The Director of Grants will ensure that disbursements and receipts are recorded to the appropriate funds in order to track the ESF activity for each year. The Treasurer will use the underlying funds ledgers to then determine the amount of ESF draws to request in each respective period. This will ensure that funds are not drawn in advance of expenditures taking place. Employee contracts will be maintained on file and when applicable, timecards will be completed and reviewed timely to ensure the time recorded to the ESF grant is accurate. Responsible Party and Timeline for Completion: Treasurer, Jill Wagoner, Director of Grants, Eric Knebel and Superintendent, Dr. Angela Piazza. The corrective action will be implemented starting immediately.

View Audit 299547 Questioned Costs: $1

Finding 387349 (2023-003)

Material Weakness 2023

The Pennsylvania State University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Condition: The University did not return all Title IV funds in a timely manner due to a lack of communication and review. Planned Corrective Action: Management has implemented the following corrective actions: -Beginning with the spring 2024 semester, an internal peer review process was implemented ...

Condition: The University did not return all Title IV funds in a timely manner due to a lack of communication and review. Planned Corrective Action: Management has implemented the following corrective actions: -Beginning with the spring 2024 semester, an internal peer review process was implemented to verify that Title IV funds are returned within the required timeframe. This involves segregation of duties between the completion of each of the following: 1) official and unofficial withdrawal review, 2) verification of this review, and 3) return of the Title IV funding. -Beginning in February 2024, the process team leader within the Office of Student Aid is monitoring system reports on a periodic basis (weekly for official withdrawals, within 45 days of date of determination for unofficial withdrawals) to ensure procedures are being followed. -Beginning in February 2024 for the fall 2023 semester, quality control reviews are being conducted by the Office of Student Aid’s Compliance and Training Team in which withdrawn students are sampled to monitor compliance. These reviews will be conducted at the end of each semester going forward. -Management will update its Return to Title IV (“R2T4”) procedures to reflect these additional controls. Additionally, job aids related to R2T4 have been reviewed and updated where appropriate and ongoing training has been occurring with the R2T4 specialists. Contact person responsible for corrective action: Melissa J. Kunes, Assistant Vice President for Enrollment Management and Executive Director for Student Aid Anticipated Completion Date: 03/31/2024

View Audit 299535 Questioned Costs: $1

Finding 387237 (2023-005)

Material Weakness 2023

Community Partnership, Inc.

PA

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

FINDING: 2023-005 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: Our state association, CAAP, is working with Community Pa...

FINDING: 2023-005 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: Our state association, CAAP, is working with Community Partnership and the Board of Directors on several technical assistance items. Board Development and recruitment of new board members is one of these technical assistance items.

View Audit 299505 Questioned Costs: $1

Finding 387235 (2023-004)

Material Weakness 2023

Community Partnership, Inc.

PA

Questioned Costs Procurement, Suspension & Debarment Period of Performance § 200.1 § 200.308 § 200.309 § 200.344

FINDING: 2023-004 Internal Control and Compliance over Period of Performance Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Action taken: Community Partnership is working with our state associa...

FINDING: 2023-004 Internal Control and Compliance over Period of Performance Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Action taken: Community Partnership is working with our state association, CAAP, to update internal controls and fiscal policies. Procedures to ensure that obligated funds are spent and utilized within the proper period of performance will be included in updated fiscal policies. Most of these issues resulted from the separation with our previous accounting/fiscal services provider who managed our fiscal and accounting services in the 2022 funding period. CP has worked to satisfy almost all outstanding obligations from this separation during the 2023 CSBG funding period, and currently has no outstanding obligations from the 2023 CSBG funding period. Moving forward, CP staff will work diligently with our selected vendor and board of directors to ensure that all funds are spent down within their designated funding periods.

View Audit 299505 Questioned Costs: $1

Finding 387229 (2023-001)

Significant Deficiency 2023

Meals on Wheels of the Monterey Peninsula, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430

Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals pr...

Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals prepared for each program and funding. Yearly reviews of the allocation process will be conducted to ensure accuracy and relevance. Adjustments may be made based on changes in meal demand, program requirements, funding sources, or other factors affecting meal preparation costs. 2. Payroll Reporting: On a yearly basis, Managers and/or Directors will allocate the amount of time each employe works based on tasks performed and the amount of time worked on federal award activities. This allocation will be expressed as a percentage of total work hours performed. Periodic adjustments to time allocations may be necessary to reflect changes in project priorities, staffing levels, or other factors affecting workload distribution. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by June 1, 2024. We will implement the Corrective Action Plan beginning July 1, 2024.

View Audit 299502 Questioned Costs: $1

Finding 387204 (2023-001)

Material Weakness 2023

International Society of Travel Medicine, Inc.

GA

Questioned Costs Cash Management

Finding 2023-001: Inadequate Controls over Cash Management Condition During the audit, management disclosed that $179,155 in federal funding had been overdrawn. The excess cash on hand was not returned to the funding source in a timely manner. Correction action At the time the condition occurred in ...

Finding 2023-001: Inadequate Controls over Cash Management Condition During the audit, management disclosed that $179,155 in federal funding had been overdrawn. The excess cash on hand was not returned to the funding source in a timely manner. Correction action At the time the condition occurred in August 2022, one person was preparing and submitting the cash draw requests and they were done manually. In September 2022, management changed the process to require the cash draw requests be calculated electronically and all draws must be reviewed by a second party prior to submission. Drawdowns are done in arrears and tied to invoices already paid to avoid the risk of overdrawing funds. Monthly reconciliations are completed to verify no funds were overdrawn. If any funds were found to be overdrawn, they would be addressed timely with the granting agency or subtracted from the subsequent drawdown. At the time the overdraw was discovered was a time of transition in the executive director role and the steps to return the funds promptly were not completed. We are in the process of working with the agency to remedy this and return the overdrawn funds. Responsible Person Michael Jones, Secretary/Treasurer, Whitney Alexander, Interim Executive Director, Jaclyn Simon, Financial Controller Anticipated completion date The corrective action plan was put in place immediately in September 2022

View Audit 299487 Questioned Costs: $1

Finding 387176 (2023-008)

None 2023

Fresno Pacific University and Subsidiaries

CA

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

Aggregate Federal Direct Loan Limits Planned Corrective Action: Staff training and new reports to identify situations where comment codes related to aggregate limits are identified and reviewed to prevent over awarded funds. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Di...

Aggregate Federal Direct Loan Limits Planned Corrective Action: Staff training and new reports to identify situations where comment codes related to aggregate limits are identified and reviewed to prevent over awarded funds. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: February 2024

View Audit 299440 Questioned Costs: $1

Finding 387168 (2023-005)

Significant Deficiency 2023

Fresno Pacific University and Subsidiaries

CA

Questioned Costs Student Financial Aid Eligibility

Ineligible Programs Planned Corrective Action: Additional training regarding program eligibility has been conducted with the Processing Team. Previously unknown functionality to designate a program as being ineligible for Title IV aid in the Colleague administrative system was identified and implem...

Ineligible Programs Planned Corrective Action: Additional training regarding program eligibility has been conducted with the Processing Team. Previously unknown functionality to designate a program as being ineligible for Title IV aid in the Colleague administrative system was identified and implemented. Title IV funds can no longer be disbursed for programs marked as ineligible. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: February 2024

View Audit 299440 Questioned Costs: $1

Finding 387166 (2023-004)

Material Weakness 2023

Fresno Pacific University and Subsidiaries

CA

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking

Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Funds are to be returned. Person Responsible for Corrective Action Plan: Gary E Estes, Director of Accounting Anticipated Date of Completion: June 2024

View Audit 299440 Questioned Costs: $1

Finding 387149 (2023-001)

Significant Deficiency 2023

Alhambra Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan to Audit Finding #2023-001: It was determined at the end of the 2022-2023 school year that $176,938 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, we were informed that the guidelines changed for s...

Corrective Action Plan to Audit Finding #2023-001: It was determined at the end of the 2022-2023 school year that $176,938 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, we were informed that the guidelines changed for some funding sources regarding indirect costs. We will be correcting the action as instructed in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines Sincerely, Denise R. Jaramillo, Ed. D. Superintendent

View Audit 299438 Questioned Costs: $1

Finding 387117 (2023-003)

None 2023

Eureka College

IL

Questioned Costs Student Financial Aid Cash Management

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: We examined 40 student files and we noted 3 out of 40 students were not properly awarded Direct Loans. One of these students was improperly awarded subsidized loans and instead should have received unsubsidized loans. Additionally, the College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 1 of the 40 students in the sample (2.5%). We consider these conditions to be instances of noncompliance in internal control over compliance relating to the Eligibility compliance requirement. Management Response: Cost of Attendance (COA) calculations were not updated to ensure ratio of subsidized versus unsubsidized loans were correct. It looks like awards were not being recalculated as additional need based aid was added to awards for these students. Corrective Action Plan: New financial aid software (JFA) was implemented for the 2023-2024 academic year. A component of this software is a compliance check for COA and other issues. The compliance check for over awards should catch instances of the wrong sub/unsub ratio in the future. Responsible Person: Tim Marten, Director of Financial Aid Implementation Date: Fall 2023

View Audit 299424 Questioned Costs: $1

Finding 387115 (2023-001)

Significant Deficiency 2023

Eureka College

IL

Questioned Costs Student Financial Aid Significant Deficiency

2023-001 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2023-001 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: During our testing of forty individuals receiving federal work study, we noted 26 individuals (65%) that had timecards for hours worked that were not approved by a supervisor. We consider this condition to be a significant deficiency relating to the Activities Allowed or Unallowed compliance requirement. Management response: Timecard approval was completed by email notification. During 2022/23, a new email system was installed, and many emails related to timecards were lost. Corrective Action Plan: Starting in August 2023 all timecard approvals were documented in the payroll system (Paycor). HR prior to processing payroll requires all timecards be system documented as approved. Responsible Person: Kathleen Hermacinski, Human Resources Coordinator Implementation Date: August 2023

View Audit 299424 Questioned Costs: $1

Finding 387108 (2023-002)

Material Weakness 2023

Rutgers, the State University of New Jersey

NJ

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

2023-002 Eligibility Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 ...

2023-002 Eligibility Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023) Contact Person: Jean McDonald Rash, AVP Enrollment Services, 848-932-2605 Corrective Action: In order to correct the issue of students being awarded in excess of their cost of attendance, a weekly report has been developed to capture any student whose financial aid, from any source, exceeds the assigned cost of attendance. The Financial Aid Processing team in University Enrollment Services receives and resolves the issues in the report weekly to ensure that students are not awarded in excess of their assigned cost of attendance. In order to correct the issue of the incorrect calculation of the cost of attendance components, a testing plan has been developed that includes manually checking each program cost of attendance prior to signing off for production aid packaging. The script that caused the cost of attendance components to be doubled was corrected prior to the 2023-2024 aid year. Anticipated Completion Date: Completed

View Audit 299417 Questioned Costs: $1

Finding 386943 (2023-001)

Material Weakness 2023

Eaton Place 202, Inc.

MA

Questioned Costs HUD Housing Programs Cash Management

Recommendation: Management should establish internal controls and procedures to ensure that required residual receipt remittances are made when required. Action Taken: The Corporation agrees with the finding and the auditor’s recommendations have been adopted.

View Audit 299288 Questioned Costs: $1

Finding 386939 (2023-003)

Material Weakness 2023

West Mifflin Area School District

PA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

NEED FROM CLIENT…..

View Audit 299267 Questioned Costs: $1

Finding 386937 (2023-006)

Significant Deficiency 2023

Northern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Co...

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University will provide additional training on cost allocation to staff. 2) University is taking immediate steps to resolve the questioned cost. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258 Questioned Costs: $1

Finding 386913 (2023-006)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To correct the issues identified in finding 2023-002 related to employee time sheets and their accurate allocation among departments/programs, AACA will implement the following corrective actions: Time Tracking System Improvement: AACA will evaluate the current time tracking system t...

Action Taken: To correct the issues identified in finding 2023-002 related to employee time sheets and their accurate allocation among departments/programs, AACA will implement the following corrective actions: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensure it allows for detailed and accurate allocation of hours to specific departments or programs. Training and Guidelines: AACA will conduct training for all relevant employees on the importance of accurate time reporting and its impact on grant compliance and financial management. AACA will create written guidelines detailing how to allocate time across different departments or programs. Management Review and Oversight: All employee time sheets will be reviewed and approved by the Supervisor or Department Head to verify the accuracy of the time allocations for the employees. Documentation and Record Keeping: All adjustments to time sheets will be accompanied by written explanations, including the reason for the adjustment and the approval signature of a supervisor or manager. Employees will be notified of any changes made. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386912 (2023-005)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Cash Management Internal Control / Segregation of Duties

Action Taken: To address the corrective action for the findings related to material weaknesses in the financial statement audit, particularly concerning Grant/Contract Requests for Reimbursement, the Asian American Civic Association (AACA) will take the following steps: Enhance Training and Aware...

Action Taken: To address the corrective action for the findings related to material weaknesses in the financial statement audit, particularly concerning Grant/Contract Requests for Reimbursement, the Asian American Civic Association (AACA) will take the following steps: Enhance Training and Awareness: Management will reinforce the importance of adhering to grant conditions and the necessity of charging costs to the correct grant periods. AACA will emphasize the distinction between the date costs are incurred and the date they are paid, ensuring expenses are allocated accurately in accordance with the grant's effective period. Documentation and Record Keeping: AACA will maintain supporting documentation for all expenses, including dates incurred and the purpose of the expense, to facilitate easy review and verification against grant terms. Communication with Grantors: In cases of ambiguity or uncertainty regarding allowable expenses, AACA will seek clarification from grantors to ensure compliance and prevent future discrepancies. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386911 (2023-004)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To address the corrective action for finding 2023-004, where the payroll charged to the program exceeded what was documented in employee time sheets, AACA will undertake the following steps: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensu...

Action Taken: To address the corrective action for finding 2023-004, where the payroll charged to the program exceeded what was documented in employee time sheets, AACA will undertake the following steps: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensure it allows for detailed and accurate allocation of hours to specific departments or programs. Training and Guidelines: AACA will conduct training for all relevant employees on the importance of accurate time reporting and its impact on grant compliance and financial management. AACA will create written guidelines detailing how to allocate time across different departments or programs. Management Review and Oversight: All employee time sheets will be reviewed and approved by the Supervisor or Department Head to verify the accuracy of the time allocations for the employees. Documentation and Record Keeping: All adjustments to time sheets will be accompanied by written explanations, including the reason for the adjustment and the approval signature of a supervisor or manager. Employees will be notified of any changes made. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386910 (2023-003)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To address and correct the issue identified in finding 2023-003 regarding payroll incurred prior to the effective date of the grant, AACA will undertake the following corrective actions: Enhance Training and Awareness: Management will reinforce the importance of adhering to grant co...

Action Taken: To address and correct the issue identified in finding 2023-003 regarding payroll incurred prior to the effective date of the grant, AACA will undertake the following corrective actions: Enhance Training and Awareness: Management will reinforce the importance of adhering to grant conditions and the necessity of charging costs to the correct grant periods. AACA will emphasize the distinction between the date costs are incurred and the date they are paid, ensuring expenses are allocated accurately in accordance with the grant's effective period. Documentation and Record Keeping: AACA will maintain supporting documentation for all expenses, including dates incurred and the purpose of the expense, to facilitate easy review and verification against grant terms. Communication with Grantors: In cases of ambiguity or uncertainty regarding allowable expenses, AACA will seek clarification from grantors to ensure compliance and prevent future discrepancies. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386897 (2023-004)

Material Weakness 2023

Pittsfield Housing Authority

RI

Questioned Costs Procurement, Suspension & Debarment

Under the terms of its Recovery Agreement with HUD, Pittsfield HA is conducting a full review of its procurement policies, procedures, practices, documentation and internal controls. An updated Procurement Policy, compliant with both HUD and Massachusetts procurement requirements, has been drafted a...

Under the terms of its Recovery Agreement with HUD, Pittsfield HA is conducting a full review of its procurement policies, procedures, practices, documentation and internal controls. An updated Procurement Policy, compliant with both HUD and Massachusetts procurement requirements, has been drafted and is currently being reviewed by staff. Following Board adoption of the updated Procurement Policy, under the direction of Tina Danzy, the new Executive Director, steps will be taken to ensure that procurement activities, contracting, documentation and internal controls are in full compliance with HUD and EOHLC requirements by the end of calendar year 2024.

View Audit 299209 Questioned Costs: $1

Finding 386895 (2023-002)

Material Weakness 2023

Pittsfield Housing Authority

RI

Questioned Costs HUD Housing Programs Special Tests & Provisions

Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. PHA began conducting reasonableness determinations utilizing the Rent Reasonableness software, beginning March 2023. Rent reasonableness determ...

Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. PHA began conducting reasonableness determinations utilizing the Rent Reasonableness software, beginning March 2023. Rent reasonableness determinations are now being made for all participants prior to initial HAP contract execution and in conjunction with any requested rent increases. Continuing compliance will be internally reviewed during a July 2024 SEMAP QC review.

View Audit 299209 Questioned Costs: $1

Finding 386881 (2023-002)

Material Weakness 2023

Mental Health Center of Champaign County Housing Corporation

IL

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Uniform Guidance states that controls should be implemented to ensure the Project is in compliance with special tests and provisions. As stated in the Coronavirus Disease 2019 memorand...

Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Uniform Guidance states that controls should be implemented to ensure the Project is in compliance with special tests and provisions. As stated in the Coronavirus Disease 2019 memorandum released by HUD, remittance of residual receipts were suspended through December 31, 2021. Residual receipts were due to HUD by the next Project Rental Assistance Contracts renewal which was October 1, 2022. Management was unaware the funds needed to be remitted back to HUD in the time frame noted. We recommend management review their processes and controls surrounding residual receipts to ensure amounts due to HUD are properly remitted. Corrective Action: Management has updated their internal controls to ensure a proper review of residual receipts is conducted quarterly. This review will be completed by an assigned staff member, with a secondary review completed by management. Residual receipts in excess of allowed amounts will be properly accounted for as a liability on the books and records of the Project. Residual receipts in excess of the allowed amounts will be remitted when due.

View Audit 299197 Questioned Costs: $1

Finding 386865 (2023-007)

Material Weakness 2023

Griffith Public Schools

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbe...

FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183 Questioned Costs: $1

Finding 386846 (2023-003)

Material Weakness 2023

Griffith Public Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Pro...

FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, COVID-19 National School Lunch Program; Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Audit Finding: Material Weakness, Modified Opinion Summary of Finding: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2021- 003. Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2025

View Audit 299183 Questioned Costs: $1

Corrective Action Plans

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