Corrective Action Plans

Finding 51222 (2022-015)

None 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing ...

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) 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 of Social Services (DSS) will review and strengthen its internal controls in regard to time and effort reporting to ensure it can substantiate all reimbursements from federal programs. The following specific actions will be taken to improve the current process. ? Reconcile actual costs to budgeted distributions ? Conduct semi-annual reconciliations of Semi-Annual Certification forms and quarterly reconciliations of T&E forms with budgeted distributions. ? Reconcile Personnel Summary with Earning Distribution Page. ? Implement internal controls for Time and Effort Reporting. ? Confirm that T&E information submitted is accurate and reconciled. ? Provide training for T&E certification. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administrator Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Finding 51195 (2022-008)

Significant Deficiency 2022

State of Delaware

DE

Questioned Costs Reporting Significant Deficiency § 200.303

Reference Number: 2022-008 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor ` Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 ? Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Yea...

Reference Number: 2022-008 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor ` Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 ? Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI340502055A10 (10/1/2019 ? 12/31/2022), UI347072055A10 (4/1/2020 ? 6/30/2023), UI372152255A10 (10/1/2021 ? 12/31/2024) Compliance Requirement: Reporting ? ETA 9130, Financial Status Report, UI Programs Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend the Division review and enhance procedures and internal controls to ensure that ETA 9130 reports are submitted accurately and that they tie to supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal department has added to our Policy and Procedures the terms of the reporting period being 45 days after then end of the quarter. It was also posted on a group calendar to begin work on the reports at 30 days after quarter end. Name(s) of the contact person(s) responsible for corrective action: Laurie Wexler Planned completion date for corrective action plan: 01/03/2023

View Audit 43524 Questioned Costs: $1

Finding 51125 (2022-002)

Significant Deficiency 2022

Kennesaw State University Research and Service Foundation, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Audit Finding Number: 2022-002 Auditee?s Response: The Foundation concurs with Finding 2022-002 Corrective Action Plan: Sponsored Programs is in the process of implementing a new software system (Maximus) allowing for systematic Time and Effort (TE) tracking rather than manual. Time and Effort repor...

Audit Finding Number: 2022-002 Auditee?s Response: The Foundation concurs with Finding 2022-002 Corrective Action Plan: Sponsored Programs is in the process of implementing a new software system (Maximus) allowing for systematic Time and Effort (TE) tracking rather than manual. Time and Effort reports will be generated in the Maximus system which will allow for completion tracking and reminder alerts to all parties. Implementation related to the corrective action plan in the prior year had been delayed due to the company?s schedule but is currently on track for completion by the anticipated completion date. Concurrently, Grants Accounting will serve in a support role verifying all TE certification forms have been received based off the list generated by Sponsored Programs/Maximus. SponProg and Grants Accounting have already met to generate an ongoing schedule for future TE cycles to ensure timely processing and collection. Grants Accounting management will meet with Kennesaw State University?s payroll department and the auditors to review available reporting options for TE charges based on pay periods. One of the missing certifications were for an award noted as a prize. Three were for a program where the TE form was provided, but the responsible person did not sign. While the services recorded to the grant were appropriate, management will refund the amounts associated with missing certifications to the respective grants. Anticipated Completion Date: Maximus Go Live is scheduled for July 2023 pending any further implementation delays. KSU is currently in the data testing phase with the Maximus implementation team. Schedule for future cycles has already been developed and implemented as of March 2023. The review of payroll reports will work in conjunction with the implementation of Maximus. Responsible Person, Title: Renita Wiley, Director of Sponsored Programs / Rob Bridges, Director of Grants Accounting Approved: Rob Bridges Date: 3/31/2023

View Audit 41338 Questioned Costs: $1

Finding 51120 (2022-004)

None 2022

Carroll Community School District

IA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment.

View Audit 48081 Questioned Costs: $1

Finding 51119 (2022-003)

Material Weakness 2022

Russellville Housing Authority

AR

Questioned Costs HUD Housing Programs Eligibility

2022-001 - Internal Control over Financial Statements. Condition ? The financial statements and the Financial Data Schedule submitted to REAC had several material misstatements and were not prepared in accordance with Generally Accepted Accounting Principles (GAAP). Cause ? During the current fiscal...

2022-001 - Internal Control over Financial Statements. Condition ? The financial statements and the Financial Data Schedule submitted to REAC had several material misstatements and were not prepared in accordance with Generally Accepted Accounting Principles (GAAP). Cause ? During the current fiscal year, the Housing Authority inexperienced staff was not aware of the year end documentation that was required to complete the financial statement preparation. In addition, the fee accountant was not specific in explaining the necessary items for Year End. Plan of Action ? The Housing Authority will conduct a monthly review of all financial data to ensure that all financial activities have been properly recorded. The Housing Authority will coordinate the Year End Process as outlined in the Year End checklist provided by Lindsey. In addition, in the future the financial statement preparation will be conducted on the Housing Authority?s server which enable the Housing Authority to retain records within the actual accounting system. Person Responsible: Ms. Donna Smith (Executive Director) Period of Action: The review will be conducted monthly and in coordination with MRI Software. 2022-002 Activities Allowed or Unallowed ? Capital Fund Program. Condition ? The Authority expended ineligible funds from the Capital fund Program that were not supported for the use of and administration of the program. Cause ? The Housing Authority misinterpreted the information regarding CARES and CFP sent from HUD and after reviewing with fee accountant, fee accountant misinterepreted the information provided, as well, thus providing inaccurate information on how to expense funds. Plan of Action ? The Housing Authority will review all disbursements monthly and consult with the fee accountant as to the purpose and nature of any costs that could be deemed as questionable or allowable under the Capital fund Program. In addition, the Housing Authority will ensure that all disbursements are adequately supported and can be easily traced to any LOCCS draw. We will also be requesting a budget revision. Person Responsible: Ms. Donna Smith (Executive Director)

View Audit 48079 Questioned Costs: $1

Finding 51069 (2022-003)

Significant Deficiency 2022

Blue Earth County

MN

Questioned Costs Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.326

Recommendation: We recommend the County management establish internal controls to ensure compliance with federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finance department has...

Recommendation: We recommend the County management establish internal controls to ensure compliance with federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finance department has met with the IT department to discuss federal procurement requirements and possible checklists. Name of the contact person responsible for corrective action: Lisa Malinski, Finance Director

View Audit 49837 Questioned Costs: $1

Finding 51055 (2022-102)

Significant Deficiency 2022

Greater Phoenix Urban League INC

AZ

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

Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by i...

Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by invoices detailing the hours/cost charged to Head Start ($46.107) and Central Office ($23,873) by billing cycle. Each invoice was reviewed and approved by the President/CEO prior to payment. The invoices submitted were based upon ?actual? time and effort? and not on an ?allocation methodology. A check in the amount of $46,107 was submitted to the City of Phoenix reimbursing the grantee to resolve the issue. Anticipated Completion Date: February 23, 2023

View Audit 48064 Questioned Costs: $1

Finding 51054 (2022-101)

Significant Deficiency 2022

Greater Phoenix Urban League INC

AZ

Questioned Costs Allowable Costs / Cost Principles

Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date...

Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date is tracking at a level to meet the required 20% match based upon the anticipated actual funding. At the end of each quarter, if Greater Phoenix Urban League determines that it will be unable to meet the required match on an annualized basis the delegate agency will utilize the projected analysis year-to-date forecast. The Greater Phoenix Urban League will notify the grantee in writing requesting a review of anticipated revenue and develop an action plan to meet the 20% match or request a waiver following the Head Start Performance Standards Guidelines. Anticipated Completion Date: Ongoing throughout the contract period on an annualized basis. June 30, 2023

View Audit 48064 Questioned Costs: $1

Finding 50989 (2022-002)

Material Weakness 2022

Union County

NC

Questioned Costs Eligibility Material Weakness

Finding 2022-002-Repeat Finding, Material Weakness and Nonmaterial Noncompliance-Eligibility Response/Corrective Action: Since 2017, the Medicaid program has seen a 25% increase in the caseload volume. In addition to the increase in caseload, we currently have 12 Eligibility Specialist positions vac...

Finding 2022-002-Repeat Finding, Material Weakness and Nonmaterial Noncompliance-Eligibility Response/Corrective Action: Since 2017, the Medicaid program has seen a 25% increase in the caseload volume. In addition to the increase in caseload, we currently have 12 Eligibility Specialist positions vacant. Many of these vacancies have occurred within the last year, which has caused an additional substantial increase in the workload of the Eligibility staff. Like most counties across the state, we are struggling to fill the vacancies, but are working diligently to recruit and hire new staff. We currently have less than 30% of staff with more than 1- 2 years of experience in the program. In response to the errors cited, Union County provided education training for staff on citizenship codes in OVS on November 8th and 10th 2022. Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director

View Audit 45126 Questioned Costs: $1

Finding 50981 (2022-003)

Significant Deficiency 2022

Union County

NC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director ...

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director Finding 2022-003, Significant Deficiency and Nonmaterial Noncompliance - Special Test and Provisions See Corrective Action Plan for chart / table.

View Audit 45126 Questioned Costs: $1

Finding 50976 (2022-001)

Material Weakness 2022

Ou Medicine, Inc.

OK

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

Corrective Action Plan Finding 2022-001 Internal Control Deficiency Allowed/Allowable Costs At the beginning of the pandemic, OU Health created working groups to evaluate the requirements for COVID-19 funding received and ensure the funds were only used for allowable purposes. The working groups w...

Corrective Action Plan Finding 2022-001 Internal Control Deficiency Allowed/Allowable Costs At the beginning of the pandemic, OU Health created working groups to evaluate the requirements for COVID-19 funding received and ensure the funds were only used for allowable purposes. The working groups were assisted by outside consultants to stay updated on the reporting requirements as the continued to evolve. As part of the Uniform Guidance audit, OU Health provided documentation of the FEMA review process that explained how eligible costs were identified and submitted. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will develop a checklist to document the review and approval of supporting documentation of personnel costs as reported as FEMA federal expenditures. The supporting documentation will be reviewed by management to ensure expenses charged to the federal program are allowable and have not been reimbursed under another federal program. The checklist will be retained with the existing report. Responsible Official: Michael Milligan, Vice President of Accounting Anticipated Completion Date: March 31, 2023

View Audit 40950 Questioned Costs: $1

Finding 50959 (2022-009)

Significant Deficiency 2022

Ucan

IL

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.403

Identifying Number: 2022-009 Finding: Period of Performance: payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that i...

Identifying Number: 2022-009 Finding: Period of Performance: payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that items are billed in the period incurred and only items that fall into the grant period are billed. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees, so we always have coverage. All vouchers will also go through a review process before they are sent to the funder. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

View Audit 53429 Questioned Costs: $1

Finding 50958 (2022-008)

Material Weakness 2022

Ucan

IL

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

Identifying Number: 2022-008 Finding: Unallowable cost ? salary certification and personnel activity reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes the turnover in personnel affected this area as there was a misunderstanding on what was required. Employees ...

Identifying Number: 2022-008 Finding: Unallowable cost ? salary certification and personnel activity reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes the turnover in personnel affected this area as there was a misunderstanding on what was required. Employees in leadership positions have been trained on what is required and are ensuring that all staff certifications are being gathered monthly. This is a repeat finding, with the original corrective action plan to be completed before December 31, 2022. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

View Audit 53429 Questioned Costs: $1

Finding 50957 (2022-014)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles

2022-014) Allowable Costs Management?s response and corrective action is as follows: In developing the Cost Allocation Plan, the City-Parish previously excluded risk management costs in the calculation of the rate for the Head Start program. When the City-Parish began utilizing a new consultant t...

2022-014) Allowable Costs Management?s response and corrective action is as follows: In developing the Cost Allocation Plan, the City-Parish previously excluded risk management costs in the calculation of the rate for the Head Start program. When the City-Parish began utilizing a new consultant to prepare the Cost Allocation Plan, the consultant included those costs in the rate calculation when they should have been excluded. The 2023 report will be revised to exclude costs for risk management functions and will continue to be excluded for future plans. The City-Parish does not charge the full amount of indirect costs that would be allowable based on the approved indirect cost rate to the grant programs that paid for the insurance policies. In 2022, the indirect cost allowable based on the approved rate was $1,410,223.04; however, only $131,232.00 was directly charged to the Head Start grant and $955,904.84 was used as in-kind match leaving a balance of $323,086.20 in allowable indirect cost that was not charged. Expected Implementation Date: June 2023 Contact person: Shalanda Nalencz, Accounting Manager, Finance Department

View Audit 53428 Questioned Costs: $1

Finding 50955 (2022-005)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles

2022-005) Allowable Costs Management?s response and corrective action is as follows: In an effort to avoid non-compliance with the federal grant program, all employee payroll charges will be transferred to an alternative City-Parish funding source. If a federal grant program is used in the future...

2022-005) Allowable Costs Management?s response and corrective action is as follows: In an effort to avoid non-compliance with the federal grant program, all employee payroll charges will be transferred to an alternative City-Parish funding source. If a federal grant program is used in the future for employee payroll charges, the employees will be trained on the applicable federal guidelines prior to use. Expected Implementation Date: June 2023 Contact person: Adam Smith, Interim Director, Environmental Services

View Audit 53428 Questioned Costs: $1

Finding 50954 (2022-004)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Eligibility

2022-004) Allowable Activities Management?s response and corrective action is as follows: After reviewing the project scope, along with the U. S. Treasury Final Rule, the City-Parish believes that the bridge replacement is an allowable use of funds. Twin Oaks bridge was closed in 2015 in a very ...

2022-004) Allowable Activities Management?s response and corrective action is as follows: After reviewing the project scope, along with the U. S. Treasury Final Rule, the City-Parish believes that the bridge replacement is an allowable use of funds. Twin Oaks bridge was closed in 2015 in a very rural area. During the pandemic it became evident that citizens were unable to access healthcare quickly with the bridge closure. In addition, the bridge is causing major drainage issues in the Baker Canal. The replacement bridge will use watertight expansion joints so that all surface water can drain off the structure and collect in inlets placed at the bridge ends. The downstream ends of bridges need special attention which will collect and concentrate the stormwater away from the bridge. The concentrated flow will be directed into a low-risk erosion area. All runoff shall be directed away from wing walls, fill slopes, and embankments, so that no material is susceptible to erosion. Bridge drains are designed to reduce the amount of concentrated flows off a structure. The replacement of the bridge allows the Parish to address the subsurface drainage issues as well as respond to the public health and negative economic impacts of the pandemic. U.S. Treasury has specifically enumerated the flexibility provided under this expenditure category in the Final Rule excerpt: (second paragraph on the page 4411) ?Although the meaning of water and sewer infrastructure for purposes of sections 602(c)(1)(D) and 603(c)(1)(D) of the Social Security Act does not include all water-related uses, Treasury has made clear in this final rule that investments to infrastructure include a wide variety of projects. Treasury interprets the word ``infrastructure?? in this context broadly to mean the underlying framework or system for achieving the given public purpose, whether it be provision of drinking water or management of wastewater or stormwater. As discussed below, this can include not just storm drains and culverts for the management of stormwater, for example, but also bioretention basins and rain barrels implemented across a watershed, including on both public and private property, that together reduce the amount of runoff that needs to be managed by traditional infrastructure.? Expected Implementation Date: June 2023 Contact person: Tom Stephens, Chief Engineer, Transportation and Drainage Department Angie Savoy, Assistant Director, Finance Department

View Audit 53428 Questioned Costs: $1

Finding 50945 (2022-001)

Material Weakness 2022

Garrett Regional Medical Center

MD

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours we...

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours were found to be unallowable on sample patients treated for COVID. Management reviewed the findings and identified additional patients/hours not covered by other funding sources to replace the unallowed data totaling $8,550. Completion Date: The steps above will be completed by October 31, 2023.

View Audit 52431 Questioned Costs: $1

Finding 50942 (2022-001)

Significant Deficiency 2022

Nba/gpva Accessible Housing, Inc.

MO

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should...

Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 50873 Questioned Costs: $1

Finding 50889 (2022-001)

Material Weakness 2022

Cheney School District No. 360

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2021 through August 31, 2022 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 Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2021 through August 31, 2022 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Jamie Reed, Director of Finance 12414 S. Andrus Road (509) 559-4501 Corrective action the auditee plans to take in response to the finding: Although the District does not concur with the finding or questioned costs as detailed in the response to the finding, we are taking this finding seriously and will implement stronger internal controls and ensure compliance in the future. In addition, we look forward to working with the FCC to resolve this finding. Anticipated date to complete the corrective action: Immediately

View Audit 42227 Questioned Costs: $1

Finding 50884 (2022-003)

None 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

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

2022-003) Allowable Costs and Activities Management?s response and corrective action is as follows: The OCD has policies and procedures in place to prevent and detect fraud in the ERAP and will continue to follow its established policies and procedures. In addition, the ERAP has updated its progr...

2022-003) Allowable Costs and Activities Management?s response and corrective action is as follows: The OCD has policies and procedures in place to prevent and detect fraud in the ERAP and will continue to follow its established policies and procedures. In addition, the ERAP has updated its program guidelines to forbid the provision of rental assistance to any single-family home rentals where the landlord holds homestead exemption. Any other single-family rentals owned by an individual will need to provide proof of payment and receipt of three months of rental assistance via cancelled checks or bank statements. This rule is being implemented due to evidence that most fraud cases involve single-family home rentals owned by individuals. Expected Implementation Date: June 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428 Questioned Costs: $1

Finding 50860 (2022-001)

Significant Deficiency 2022

Sonrisa Apartments, Inc. 123-Hd043

AZ

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 8...

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 85741 Audit period: September 30, 2022 The findings from September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings ? Federal Award Programs Audits Department of Housing and Urban Development 2022-001 Section 811 Supportive Housing for Persons with Disabilities, CFDA 14.181 Recommendation: The accounting system should be analyzed monthly to verify that all accounts are properly accounted for and that the system is operating efficiently. Actions Taken: Property Management Agent corrected the balances and the system before the audit was issued. The finding is considered cleared. If the Department of Housing and Urban Development has questions regarding this plan, please call the number below.

View Audit 52949 Questioned Costs: $1

Finding 50849 (2022-003)

Significant Deficiency 2022

Twin Lakes School Corporation

IN

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

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Li...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 10 payroll disbursements for allowable costs/cost principles, we noted there was one instance where the timecard for the Food Services employee displayed 79 total hours of normal pay and one hour of overtime for the two-week period. We reviewed the payroll distribution report for this time period and note that the employee was paid for 69.5 hours of normal pay and 10.5 hours of overtime. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that the number of hours and pay rate per the payroll register agrees to the hours worked by the employee per their reviewed time sheet and their respective rate of pay. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50848 (2022-002)

Material Weakness 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.55...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were overclaimed for the month. We noted that in October 2020, the School Corporation had overclaimed lunches by 823 meals and breakfast by 512 meals, in April 2021, had overclaimed lunches by 210 meals and breakfast by 58 meals, in October 2021, had overclaimed lunches by 90 meals and breakfast by 632 meals, and in April 2022, had overclaimed breakfast by 984 meals and fresh fruits and vegetables by 114. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy and that the claim agrees to underlying detail for meals served. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50845 (2022-001)

Significant Deficiency 2022

Huntsville School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Finding number 2022-001 Contact person responsible for corrective action: Jonathan Warren Corrective Action: Initial guidance for utilizing ARP/ESSER purchasing practices from the state department was that only Facilities and Transportation purchases required prior approval. It was our under...

Finding number 2022-001 Contact person responsible for corrective action: Jonathan Warren Corrective Action: Initial guidance for utilizing ARP/ESSER purchasing practices from the state department was that only Facilities and Transportation purchases required prior approval. It was our understanding that the items listed in the finding would not fall in that category even though they exceeded the $5,000 pre-approval guidance. The state department issued a memo (COM-22-047) that clarified this issue. Since the clarification memo was issued we have worked to ensure that our purchasing practices have changed to follow the appropriate guidelines. Corrective Action Date: March 6, 2023. Respectfully, Jonathan Warren Superintendent Huntsville School District

View Audit 50945 Questioned Costs: $1

Finding 50835 (2022-001)

Significant Deficiency 2022

Sycamore-Anderson Senior Housing, Inc. II Dba Sycamore Hsg 046-Ee015

OH

Questioned Costs Subrecipient Monitoring

Name of auditee: Sycamore-Anderson Senior Housing, Inc. II HUD auditee identification number: 046-EE015 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Julie Cox Position: Management agent representative Telephone numb...

Name of auditee: Sycamore-Anderson Senior Housing, Inc. II HUD auditee identification number: 046-EE015 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Julie Cox Position: Management agent representative Telephone number: (513) 472-2008 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001: As of December 31, 2022, the resident security deposit cash account did not have adequate funds to cover the security deposits collected from residents. At December 31, 2022, the security deposit account was underfunded by $262. Recommendation: Management should reconcile the security deposit listing on a monthly basis and should transfer the funds from the operating account into the resident security deposit account to ensure the account is fully funded. Action(s) taken or planned on the finding: On January 25, 2023, management transferred funds from the operating account to adequately fund the resident security deposit account.

View Audit 47585 Questioned Costs: $1

Corrective Action Plans

Filters