Corrective Action Plans

Finding 51969 (2022-004)

Significant Deficiency 2022

MD

Questioned Costs HUD Housing Programs Significant Deficiency

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: ? The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement. To achieve this, the third-party inspection company has created a working document that will be updated twice a week with units that have failed twice and are recommended for abatement. The document will be shared with the Commission after each update. ? The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and specific deficiencies that must be corrected. ? The assigned HCV Specialist will ensure that the third-party inspection company re-inspects to verify that the repairs have been completed and meet HQS standards. ? If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. The Director and Program Manager will review the inspection reports and initiate abatement. ? The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. ? The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 180 days or if the landlord fails to comply with other contractual obligations. The Director of Rental Assistance and the Program manager will review all recommended abatements monthly to determine who will be terminated from the HCV program. We will review all Yardi reports and the recommended abatement spreadsheet from the third-party inspector. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580 Questioned Costs: $1

Finding 51907 (2022-002)

Significant Deficiency 2022

Hospital District No 1 of Crawford County

KS

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Com...

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Completion Date: We will implement any applicable corrective actions in 2023 for any new grant opportunities related to Provider Relief funds or other COVID-19 related grants.

View Audit 50821 Questioned Costs: $1

Finding 51866 (2022-002)

Material Weakness 2022

American Jewish University

CA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did no...

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did not complete reconciliations for all of 2022 except March 2022. Cause: Management did not have an established policy and procedure for borrower data transmission and reconciliation. Further, the process was not completed in the noted months due to turnover in the position responsible for performing the monthly reconciliation. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership will ensure monthly loan reconciliations are performed on time and approved by the CFO. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164 Questioned Costs: $1

Finding 51818 (2022-102)

Material Weakness 2022

Pinal County Community College District

AZ

Questioned Costs Reporting Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. After reviewing the student in the finding, the District re-processed the Return of Title IV calculation. The one student record was updated and resulted in an amount of $275 to be returned to the student by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2023, the District continued to enhance the monitoring of refunds processed. The District plans to begin exploring the use of the SIS to calculate Return to Title IV based on compliance requirements. The District will continue to strengthen our policies and procedures surrounding Return to Title IV compliance requirements.

View Audit 47092 Questioned Costs: $1

Finding 51728 (2022-003)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to dif...

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to differ from the supporting documentation. There will be a thorough review moving forward to ensure that cover sheets for payment processing agree to the supporting documentation included with the request. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51723 (2022-002)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and...

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51713 (2022-005)

Material Weakness 2022

City of Elkhart

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Program Income ? Use Management has taken or will take the following steps related to the weaknesses identified in payroll and vendor payments: Payroll: Employee time and effort logs were implemented as part of our corrective action plan for finding 2021-003. Due to the timing of the previous finding Management was unable to fully implement the action plan for the 2022 audit year. Time and effort logs are required to be completed by staff whose salaries and wages are paid from more than one Federal award as defined by 2 CFR 200.430(i)(1)(vii). Time and effort logs include allocation of time by program activity and general ledger account number. The time and effort log is acknowledged by the employee and the supervisor as part of the bi-weekly payroll process. Vendor: Late fees and taxes: Management will review existing claims process with staff and strengthen as necessary. Management will communicate with staff involved with the payment of claims that the payment of late fees or taxes the unit is exempt from are ineligible uses of federal funds. Program Income: Determining or Assessing and Recording: Management will address the program income weaknesses as follows: CDBG staff meets with city controller staff monthly and will expand its existing reconciliation to include program income receipted by the city and recorded in IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532 Questioned Costs: $1

Finding 51558 (2022-005)

Significant Deficiency 2022

City of Victorville

CA

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials: Since early 2021, City staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cas...

Views of Responsible Officials: Since early 2021, City staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cases, these activities are also tracked by a Journal Entry (JE) with a description of the eligible activities and an hourly breakdown provided to supplement the JE. These tracking methods ensure amounts charged to the federal awards are accurate, allowable, and properly allocated. Additionally, overtime hours inadvertently entered by Code Enforcement Staff has been addressed by Code Enforcement Supervisors who are communicating with their employees to ensure they are tracking time and completing electronic time sheets correctly. All coding changes performed by finance department personnel will be sent via email for approval by supervisors until the payroll division can implement new procedures through the electronic timesheet system that will route approvals to supervisors through the established workflow. Additionally, case management / GIS system adjustments at a parcel level will be developed to further improve data correlation between claimed staff hours and program specific locations. Beginning October 2021, as noted, continuing through the reporting period with implementation ongoing since that time, the subject finding has been corrected. The personnel services charged for two employees based on budget to the program has since been corrected beginning October 2021 as noted.

View Audit 48358 Questioned Costs: $1

Finding 51518 (2022-100)

Significant Deficiency 2022

State of Wisconsin

WI

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

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective...

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective Action: The Wisconsin Department of Administration (DOA or Department) will develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. The controls will be documented in the Department?s Grants Management Guide and will consider, among other things, the purpose of the assistance being awarded and the criteria for the award. As the auditors noted specific to this finding and recommendation, DOA implemented controls for certain programs where it was anticipated an applicant might apply under more than one program. For programs where the controls were not implemented prior to award, the Department has subsequently reviewed to verify that an applicant was not paid for the same losses under more than one program, and none aside from that which was the condition for this finding were identified. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Review the specific payments made to the organization we identified and seek repayment of the amount that was made inappropriately. Planned Corrective Action: DOA has reviewed the specific payments made to the organization identified by the auditors and sought repayment of the amount that was not properly paid. Anticipated Completion Date: March 31, 2023 Person responsible for corrective action: Colleen Holtan, Director Bureau of Financial Management Division of Enterprise Operations colleen.holtan@wisconsin.gov

View Audit 44861 Questioned Costs: $1

Finding 51517 (2022-102)

Material Weakness 2022

State of Wisconsin

WI

Questioned Costs Eligibility Material Weakness

CAP for Finding: 2022-102 Auditor Recommendation: Obtain the required documentation for the 22 individuals we identified or seek to recoup improper benefit payments it made to these individuals. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will request fr...

CAP for Finding: 2022-102 Auditor Recommendation: Obtain the required documentation for the 22 individuals we identified or seek to recoup improper benefit payments it made to these individuals. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will request from the auditors the cases identified, review available documentation in its eligibility and benefit determination system to determine that all of the applicants were eligible to receive benefits under the program or that the costs were allowable to be funded by the Wisconsin Emergency Rental Assistance (WERA) Program, and obtain the required supporting documentation. Should DOA determine that it provided rental and utility assistance to individuals who were ineligible to receive WERA Program benefits, it will identify alternate eligible Department funding sources or seek to recoup improper benefit payments made, as appropriate. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Closely monitor the documentation being accepted by the community action agencies and Energy Services, Inc., and provide further training to address individual instances of noncompliance with the Wisconsin Emergency Rental Assistance Program Manual and guidance from the U.S. Department of the Treasury. Planned Corrective Action: The Department will monitor the documentation accepted by the community action agencies and Energy Services, Inc. (ESI), and provide further training to address individual instances of noncompliance with the WERA Program Manual and guidance from the U.S. Department of the Treasury. As the auditors noted, DOA provided training to the community action agencies and ESI in June 2022, and updated the WERA Program Manual as of June 30, 2022. The Department further notes that, after serving nearly 40,000 households with close to $250 million of assistance for rent, utilities and home internet bills, and preventing thousands of evictions across the state, the WERA Program closed to new applications as of January 31, 2023, but housing stability services remain available. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Regularly review and update its procedures to ensure that it is following the guidance from the U.S. Department of the Treasury in administering the Wisconsin Emergency Rental Assistance program. Planned Corrective Action: The Department will continue to review and update its procedures to ensure that it is following the guidance from the U.S. Department of Treasury in administering the WERA program. As the auditors noted, in response to its prior recommendation, DOA updated the WERA Program Manual as of June 30, 2022. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov

View Audit 44861 Questioned Costs: $1

Finding 51418 (2022-002)

Significant Deficiency 2022

City of Missoula

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting softwa...

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting software prior to submission to the state. These reviews will happen quarterly.

View Audit 50110 Questioned Costs: $1

Finding 51417 (2022-001)

Significant Deficiency 2022

Huntington Medical Research Institute

CA

Questioned Costs Allowable Costs / Cost Principles § 200.445

Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Di...

Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Director on February 6, 2023, who along with the accounting team ensures all costs are being charged to their respective federal revenue streams in accordance with the federal agreements and guidelines. CFO reviews and approves after Grants Director?s review. 2. HMRI has conducted training to refresh and reinforce the guidelines with employees who charge costs to federal grants. 3. HMRI will continuously provide Federal Allowable Expense Trainings to all staff involved. Responsible Individual: Chief Financial Officer: Gabriel Rincon Planned Completion date: The unallowable cost of $73 was returned to NIH in January 2023.

View Audit 47509 Questioned Costs: $1

Finding 51412 (2022-002)

Significant Deficiency 2022

Walnut Valley Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District will implement procedures to ensure that indirect costs charged to all federal programs are reviewed to ensure excess indirect costs are not charged.

View Audit 48194 Questioned Costs: $1

Finding 51410 (2022-001)

Significant Deficiency 2022

Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.

View Audit 42068 Questioned Costs: $1

Finding 51408 (2022-005)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.

View Audit 51214 Questioned Costs: $1

Finding 51398 (2022-001)

Material Weakness 2022

Suburban Mobility Authority for Regional Transportation

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 531...

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 5310 program expenses are not allowable under the CARES Act. Identification of How Questioned Costs Were Computed ? Questioned costs represent the total amount of CARES Act funds passed through to community partners. Context - During the fiscal year, SMART passed through $1,146,291 to 35 community partners. Cause and Effect - The CARES Act award was new to SMART in fiscal year 2020. SMART's other federal awards have existed for many years and SMART is very familiar with their requirements and allowable uses. SMART sought to share the new award with its community partners but was not aware that most of them did not have expenditures allowable under the CARES Act until the matter was identified during SMART's most recent triennial review. Recommendation - When new awards are received, we recommend SMART thoroughly analyze the compliance requirements, including the allowable uses. Views of Responsible Officials and Corrective Action Plan ? SMART management is aware of the issue and has been diligently working with our FTA regional office to correct the issue. While certain community partner expenses were not eligible under CARES, they are certainly eligible under CRRSA and ARPA funding grants. We are in the process of finalizing a plan, with the FTA, where all community partner relief funding will be reprogramed under the CRRSA and ARPA grants. This correction plan, once finalized, will result in no reduction of federal relief funding to SMART or any of our community partners. Given extraordinary circumstances and expedited nature of the CARES funding, we do not believe that this issue will be a significant risk for future grant funding, however SMART has modified our grant policy manual to ensure a more thorough review of eligible expenses for subrecipients. Contact person responsible for corrective action: Ryan Byrne, CFO Anticipated Completion Date: 12/31/2022

View Audit 49229 Questioned Costs: $1

Finding 51381 (2022-004)

Significant Deficiency 2022

The Naples Players, Inc.

FL

Questioned Costs Cash Management Significant Deficiency

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004 Shuttered Venue Operators Grant ? Assistance Listing No. 59.075 Recommendation: We recommend company credit cards are not used for personal expenses. If a company credit card is used in error, the transaction should be recorded to a liability account to ensure reimbursement from the employee. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Qualified finance staff in place to oversee and record properly. Implementation of new credit card system (divvy.com) that allows improved oversight of spending and budgets. Name(s) of the contact person(s) responsible for corrective action: Kenzie Currie Planned completion date for corrective action plan: February 2023

View Audit 45158 Questioned Costs: $1

Finding 51380 (2022-003)

Significant Deficiency 2022

The Naples Players, Inc.

FL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002 Material Weakness in Internal Control over Segregation of Duties Recommendation: We recommend the Organization develop internal control policies to implement segregation of duties to the extent possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CFO and experienced accounting assistant hired. Banking transactions have been segregated. Bookkeeping duties are completed by accounting assistant and reviewed by CFO. Payments are approved by CEO. Monthly reconciliations to bank statement, ticket sales, receivables and payables are prepared or reviewed by CFO. Name(s) of the contact person(s) responsible for corrective action: Doren Danis Planned completion date for corrective action plan: June, 2022 ? May, 2023

View Audit 45158 Questioned Costs: $1

Finding 51356 (2022-003)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Eligibility

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken...

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Director and Associate Director reviewed the student?s file associated with this finding. The error in certifying was associated with a one-time deviation from normal business practices in certifying loans. Financial aid staff involved in certifying loans were reminded, by the Associate Director, of the need to follow established business practices so these types of errors do not occur. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51338 (2022-006)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disag...

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office reviewed all R2T4 calculations for the 2021-2022 award year, recalculating the ?percent of aid earned? calculation when necessary. Information gleaned from the review of 2021-2022 R2T4 calculations was used to modify the spreadsheet used to process R2T4 calculations for 2022-2023. All 2022-2023 R2T4 calculations made prior to fixing the ?percent of aid earned? calculations were reviewed and adjusted, as needed. The audit tool we used to double-check the 2021-2022 ?percent of earned aid? calculations was added to the 2022-2023 R2T4 tool, as a way to flag calculation inconsistencies for 2022-2023 R2T4 calculations. Financial aid staff involved in processing R2T4 calculations were trained in how to use the revised R2T4 calculation tool. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51329 (2022-001)

Significant Deficiency 2022

Mid-America Christian University

OK

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

Corrective Action Plan for Reference Number 2022-01; Student Financial Assistance Cluster: The University hired a new Director of Financial Aid (the ?Director?) in June 2022. The University has implemented weekly reviews of R2T4s beginning in July 2022 to help eliminate late returns and accuracy iss...

Corrective Action Plan for Reference Number 2022-01; Student Financial Assistance Cluster: The University hired a new Director of Financial Aid (the ?Director?) in June 2022. The University has implemented weekly reviews of R2T4s beginning in July 2022 to help eliminate late returns and accuracy issues regarding the return calculations. In August 2022, the Director of Financial Aid implemented the following corrective actions plan: ? We have created a system that requires two different staff members to review the R2T4 to ensure it is calculated accurately using the correct date of determination and amount of aid awarded/disbursed. This process also ensures that the correct term dates and any breaks are accounted for in the calculation. ? The first staff member must complete the R2T4 within 20 days of the date of determination to allow time for the second staff member to review the calculation. ? A second staff member verifies accurate processing of the R2T4 calculation prior to the funds being returned. Any return required will take place within 30 days of the date of determination to comply with University-established policy that R2T4 is to be completed within 30 days to ensure compliance with the 45-day requirement established by regulations. ? The first staff member will then double-check that return roster to ensure the correct funds and amounts were actually returned at COD. The double check on the return roster must be completed by day 37. ? Additional personnel will be trained to assist with the R2T4 process in the event of turnover and/or absence. ? The Director of Financial Aid will perform monthly quality assurance checks to see that the policies and procedures are followed. The Director of Financial Aid and both employees that are currently processing R2T4 will review the Self-Study Guide: Return of Title IV Funds by October 31, 2022. They will also view the 2022-2023 R2T4 for Clock-Hour Program Learning Track offered by the Department of Education by November 15, 2022. Mid-America Christian University?s Director of Financial Aid, Rita Castleberry, will serve as the responsible party to be sure this corrective action plan is followed as outlined. Rita can be reached at rita.castleberry@macu.edu or 405-703-8247.

View Audit 51931 Questioned Costs: $1

Finding 51325 (2022-002)

None 2022

Harmony Community Development Corporation, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

Lack of Documentation to Prove Eligibility Planned Corrective Action: The steps taken were a thorough review of the current documentation process. During the process specific areas were shown where the documentation was missing. A revised (SOP) standard operating procedure was developed that ensur...

Lack of Documentation to Prove Eligibility Planned Corrective Action: The steps taken were a thorough review of the current documentation process. During the process specific areas were shown where the documentation was missing. A revised (SOP) standard operating procedure was developed that ensured staff reviewed and verified all the necessary information was collected. Part of the new SOP was how to properly store them and retrieve them in a secondary place outside of the internal housing portal. Training is ongoing as the staff has changed in recent weeks. The process will be regularly reviewed to ensure that the SOP is being followed and identify any new gaps that may emerge. Regular internal audits will also be followed to ensure that documentation is being correctly collected and stored. Person Responsible for Corrective Action Plan: Ayn Llopis, Finance Director Anticipated Date of Completion: June 1, 2023 and ongoing internal audits quarterly

View Audit 51090 Questioned Costs: $1

Finding 51302 (2022-001)

Significant Deficiency 2022

Crusaders Central Clinic Association D/b/a Crusader Community Health

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Date: January 9, 2023 Fiscal year End Date: June 30, 2022 Subject: Provider Relief Funds Responsible Official: Luis Delgado, VP of Finance at Crusaders Central Clinic Association d/b/a Crusader Community Health Planned Corrective Actions: Management has evaluated the condition of the finding and re...

Date: January 9, 2023 Fiscal year End Date: June 30, 2022 Subject: Provider Relief Funds Responsible Official: Luis Delgado, VP of Finance at Crusaders Central Clinic Association d/b/a Crusader Community Health Planned Corrective Actions: Management has evaluated the condition of the finding and reviewed whether any funds need to be repaid. It has been determined that even if the original report was free of errors, lost revenues would have been sufficient to keep the entire award amount with no necessary repayment of funds. Going forward for subsequent reporting periods related to the Provider Relief Funds, management will report all revenue as required by current guidance. Furthermore, Management has worked with HRSA to amend the report in question and believes all necessary steps have been completed to correct the misreporting. As a result of these actions, Management believes this matter to be closed.

View Audit 43672 Questioned Costs: $1

Finding 51244 (2022-027)

Significant Deficiency 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Tre...

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division will not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524 Questioned Costs: $1

Finding 51226 (2022-018)

Material Weakness 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (...

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (CHIP) Assistance Listing Number: 93.767 Award Number and Year: 2205DE5021 (10/1/2021 ? 9/30/2023) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DMMA will review reported expenditures based on the date of the federal draw to ensure that the expenditures occured within the period reported. Name(s) of the contact person(s) responsible for corrective action: Unkyong Goldie Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Corrective Action Plans

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