Corrective Action Plans

Finding 38254 (2022-001)

Material Weakness 2022

Ector County Hospital District D/b/a Medical Center Health System

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures o...

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information, including ensuring that expenditures are not reimbursed by more than one federal funding source. Additionally, management notes that the funding represented a loan from the City of Odessa and was fully repaid during December 2022. Grant Trollope, ACFO, will be responsible to ensure that the corrective action plan is followed. This corrective action plan will be implemented by September 30, 2023.

View Audit 30226 Questioned Costs: $1

Finding 38237 (2022-005)

Material Weakness 2022

Pcc Community Wellness Center

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

PCC's Federal Grant Compliance Policy has been updated to ensure that the Development and Finance Departments will discuss with HRSA Program Officers all capital and other awards to obtain their concurrence and approval prior to any capital or other grant award draw. This will prevent miscommunicati...

PCC's Federal Grant Compliance Policy has been updated to ensure that the Development and Finance Departments will discuss with HRSA Program Officers all capital and other awards to obtain their concurrence and approval prior to any capital or other grant award draw. This will prevent miscommunication on unallowable costs for those grants.

View Audit 31234 Questioned Costs: $1

Finding 38224 (2022-002)

None 2022

Concern- Professional Services for Children Youth, and Families

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The Organization agrees with the finding. The staff assigned to this particular client had performance issues related to completing paperwork. The staff and their supervisor created a plan to complete outstanding reports, but the staff was terminated before this report was prepared. The Organization...

The Organization agrees with the finding. The staff assigned to this particular client had performance issues related to completing paperwork. The staff and their supervisor created a plan to complete outstanding reports, but the staff was terminated before this report was prepared. The Organization developed a revised tracking and submission system, and additional training on the new system will take place in November 2022.

View Audit 30040 Questioned Costs: $1

Finding 38219 (2022-001)

Significant Deficiency 2022

Cook County Board of Education

GA

Questioned Costs Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioner Costs: $195,559 Description: The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: In order to prevent drawdowns from being mixed up between two federal grants, an additional financial staff member will sign off on the drawdowns. Estimated Completion Date: August 1, 2023 Contact Person: Jackie Sparks, Finance Director Telephone: (229)-896-2294 Email: jsparks@cook.k12.ga.us

View Audit 37553 Questioned Costs: $1

Finding 38217 (2022-001)

Significant Deficiency 2022

Housing Authority of Lake City

SC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation ...

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2023

View Audit 35961 Questioned Costs: $1

Finding 38202 (2022-001)

None 2022

Georgian Court University

NJ

Questioned Costs Student Financial Aid Reporting

Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an...

Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an additional quality assurance program has been instituted. Policies and procedures were reviewed and updated. Anticipated Completion Date: August 1, 2022

View Audit 35960 Questioned Costs: $1

Finding 38193 (2022-001)

Significant Deficiency 2022

Logan County School District

KY

Questioned Costs Allowable Costs / Cost Principles § 200.303

IN REGARDS TO COVID-19 EDUCATION STABILIZATION FUND -- ASSISTANCE LISTING NO. 84.425; GRANT PERIOD -- YEAR ENDED JUNE 30, 2022 THE DISTRICT WILL PUT MEASURES IN PLACE TO ENSURE THAT ALLOWABLE COSTS ARE CHARGED TO THE GRANT. THE ANTICIPATED COMPLETION DATE OF THESE ACTIONS IS NOVEMBER 14, 2022 WITH K...

IN REGARDS TO COVID-19 EDUCATION STABILIZATION FUND -- ASSISTANCE LISTING NO. 84.425; GRANT PERIOD -- YEAR ENDED JUNE 30, 2022 THE DISTRICT WILL PUT MEASURES IN PLACE TO ENSURE THAT ALLOWABLE COSTS ARE CHARGED TO THE GRANT. THE ANTICIPATED COMPLETION DATE OF THESE ACTIONS IS NOVEMBER 14, 2022 WITH KARLA PADDOCK THE RESPONSIBILE PERSON FOR IMPLEMENTATION.

View Audit 31205 Questioned Costs: $1

Finding 38173 (2022-003)

Material Weakness 2022

The School District of Kansas City, Missouri

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to...

Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Question costs - $13,420. Corrective Actions Taken or Planned: The Procurement and Facilities/Operations Department will update procedures and provide additional training of staff of the Davis Bacon Act requirements. The training of staff, updating of procedures is underway, and anticipated to be completed by January 31, 2023. The two vendors have been contacted. The District will collect documentation from the vendors and calculate any differential due. The contact person responsible for the corrective action is Erin Thompson, Interim Chief Finance & Operations Officer. The District will revise Board Policy FEF-2 Construction Contracts Bidding and Awards. The contact person is William Thornton, Chief Legal Officer. It is anticipated to be completed by March 31, 2023.

View Audit 35893 Questioned Costs: $1

Finding 38124 (2022-004)

Material Weakness 2022

Gratz College

PA

Questioned Costs

Finding 2022-004 Corrective Action Plan The College acknowledges that it erroneously applied the funds awarded to students to the incorrect subprogram. To ensure that federal funds are administered in accordance with program compliance requirements, the College will review and document, in summary ...

Finding 2022-004 Corrective Action Plan The College acknowledges that it erroneously applied the funds awarded to students to the incorrect subprogram. To ensure that federal funds are administered in accordance with program compliance requirements, the College will review and document, in summary form, all requirements made by the granting agency, including but not limited to proper use of funds, timeline for disbursement of federal funds, and reporting requirements. This documentation will be used by the responsible persons the ensure that the administration of the program and its related expenditures follow the guidelines of the granting agency Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting

View Audit 36033 Questioned Costs: $1

Finding 38102 (2022-002)

Material Weakness 2022

Boscobel Area School District

WI

Questioned Costs Procurement, Suspension & Debarment Cash Management

Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract ...

Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract and certified payrolls were received. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Questioned Costs: $170,924.50. Context: The construction projects began and were completed in June 2022 before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Anticipated Completion: June 30, 2023

View Audit 35345 Questioned Costs: $1

Finding 38074 (2022-001)

Significant Deficiency 2022

School District of Milton

WI

Questioned Costs Subrecipient Monitoring Cash Management

Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply...

Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by Education Stabilization Fund totaled $424,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $424,000. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Grantee Response:At the time that we committed to doing this project, we informed our referendum construction manager that we would be using federal funds to pay for this additional work. With us informing them of that, we assumed that all required paperwork would be completed to comply with the Davis-Bacon Act. Unfortunately, we thought this was sufficient notification for them to support us with compliance. In our follow-up communications with our primary HV AC subcontractor we learned at the time when referendum work was contracted in 2019, they were paying prevailing wage. We worked with legal counsel to develop a contract that is compliant with the Davis-Bacon Requirements. To make sure the paperwork is in place copies of such contracts will be sent to the business office before work commences as well as the compliance documentation when work is complete. We are also conducting a review of our written procedures to be completed by June 30, 2023. Contact Person: Carey Bradley Anticipated Completion: June 30, 2023

View Audit 29683 Questioned Costs: $1

Finding 38072 (2022-007)

Material Weakness 2022

County of Los Angeles

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond ...

The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond age 18. The memo will also instruct the eligibility staff to ensure that all required documents are maintained in the Kin-GAP case file. Additionally, the Quality Assurance Eligibility Supervisors (QA/ES) will randomly sample and review additional Non-Minor Kin-GAP case files to ensure all required forms are received, and are appropriately filed in the case file.

View Audit 35126 Questioned Costs: $1

Finding 38027 (2022-002)

None 2022

Fit Kids, Inc., Dba Champion Schools

AZ

Questioned Costs Equipment & Real Property Management

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.

View Audit 34699 Questioned Costs: $1

Finding 38023 (2022-003)

Significant Deficiency 2022

Lander University

SC

Questioned Costs

Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used ...

Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used for construction or capital outlays, an exception was provided in the FAQ regarding, and helping to further define, ?minor remodeling.? The FAQ provides limited, and not all-inclusive, examples of ?minor remodeling.? The most specific examples given were under question #24. ?What are some examples of permissible ?minor remodeling? that HEERF grant funds may support under the definition in 34 CFR ? 77.1?? An excerpt of the answer is provided: ?Some examples of permissible minor remodeling may include, but not limited to: ? The installation or renovation of an HVAC system, to help with air filtration to prevent the spread of COVID-19. ? The purchase or cost of the installation of ?room dividers? within a previously completed building to increase social distancing.? The building in question was preexisting, occupiable, and did not receive structural improvements or additions to the building. The HVAC systems was renovated to meet the CDC and ASHRAE recommendations to improved air quality through a significant increase of bringing in outside make up air. The institution expended $162,535 in direct HVAC costs according to the final pay app - schedule of values with additional associated expenses in both plumbing and electrical, totaling more than $281,000. The institution did partition a large, open space into two separate areas to further divide students for social distancing measures. Taking these measures allowed the institution to keep preparing nurses for the workforce at a critical time during the pandemic. Lander University did not have to reduce class sizes, or resort to limited online learning for lab experience because it had the ability to spread out between two locations: the main nursing building and this extension location for simulation. The simulation space worked to mimic clinical experience with essential equipment for training nursing students. Corrective Action: The University maintains its position the expenses incurred fall within provided guidance; however, should the U.S. Department of Education disagree as part of their auditing procedures, Lander University will work to reach a remedy with the agencies in authority over the HEERF program. Responsible department for corrective action: Office of Accounting and Controls and the Office of Finance and Administration

View Audit 34698 Questioned Costs: $1

Finding 38008 (2022-005)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

View Audit 28916 Questioned Costs: $1

Finding 38002 (2022-004)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.

View Audit 28916 Questioned Costs: $1

Finding 38001 (2022-006)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916 Questioned Costs: $1

Finding 37991 (2022-001)

Significant Deficiency 2022

Salem Baptist Church of Atlanta Housing Foundation, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Su...

SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent Project. Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.

View Audit 32499 Questioned Costs: $1

Finding 37986 (2022-006)

Significant Deficiency 2022

New Athens Community Unit School District No. 60

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board...

Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management?s Response: Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting. Anticipated Date of Completion: June 30, 2023

View Audit 30777 Questioned Costs: $1

Finding 37957 (2022-002)

Material Weakness 2022

Puerto Rico Planning Board

PR

Questioned Costs

The contractor agreed to return the amount collected from the Fire Department of $2,882, and the PRNG cancelled the agreement, but after disbursing $23,250 under the contract. The finance and general Services will be working jointly to create a Standard Operating Procedures manual in which aims to c...

The contractor agreed to return the amount collected from the Fire Department of $2,882, and the PRNG cancelled the agreement, but after disbursing $23,250 under the contract. The finance and general Services will be working jointly to create a Standard Operating Procedures manual in which aims to capture key state militart Department Procssesswe

View Audit 28532 Questioned Costs: $1

Finding 37951 (2022-004)

Significant Deficiency 2022

Commonwealth Ports Authority

MP

Questioned Costs Subrecipient Monitoring Special Tests & Provisions

Finding No 2022-004 Name of Contact Person: Christopher S. Tenorio, Executive Director Corrective Action: CPA disagrees with this finding. On October 1, 2021, CPA wrote a letter to the Office of the Governor, requesting for funds in the amount of $990,000 to provide premium pay to all CPA employee...

Finding No 2022-004 Name of Contact Person: Christopher S. Tenorio, Executive Director Corrective Action: CPA disagrees with this finding. On October 1, 2021, CPA wrote a letter to the Office of the Governor, requesting for funds in the amount of $990,000 to provide premium pay to all CPA employees. The letter requested a one-time payment for all employees and included an exhibit with the number of employees to be issued the requested premium pay. On November 18, 2021, the CNMI government transferred $990,000 to CPA via ACH payment. There were no terms, conditions, or communication informing CPA to justify premium pay for exempt employees. CPA proceeded to issue the premium pay to all employees in November 2021. In May 2022, the Department of Finance provided terms and conditions for the use of funds issued on November 2021. CPA has reached out to the CNMI Department of Finance to provide the point of contact for a program determination on the finding and questioned costs. CPA will provide its justification for premium pay in compliance with the Treasury Final Rule. Proposed Completion Date: September 30, 2023

View Audit 29568 Questioned Costs: $1

Finding 37916 (2022-005)

Material Weakness 2022

Paris Union School District No. 95

IL

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

Finding No. 2022-005 ? Internal Controls over Compliance of Federal Awards (Partial Repeat 2021-007) Condition: 1) During testing of compliance over disbursements, we noted the following: a. One (1) transaction that did not have indication of review or approval on the supporting documentation b. One...

Finding No. 2022-005 ? Internal Controls over Compliance of Federal Awards (Partial Repeat 2021-007) Condition: 1) During testing of compliance over disbursements, we noted the following: a. One (1) transaction that did not have indication of review or approval on the supporting documentation b. One (1) instance where the District paid sales tax in the amount of $135.71 c. One (1) instance where the District paid for a software subscription for the period 07/01/23-06/30/24, which is outside of the program period 2) During testing of compliance over reporting, we noted the following: a. One (1) instance where the expenditure report was filed five (5) days late b. Two (2) instances where the District appeared to complete the expenditure report submitted to Illinois State Board of Education from the budget versus the actual general ledger detail Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District?s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue Name of Contact Person: Dr. Jeremy Larson, Superintendent

View Audit 33929 Questioned Costs: $1

Finding 37902 (2022-001)

Significant Deficiency 2022

Sacred Heart Manor, Inc.

OH

Questioned Costs Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development Sacred Heart Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite...

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development Sacred Heart Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: Sacred Heart Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: Sacred Heart Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555

View Audit 37652 Questioned Costs: $1

Finding 37883 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Ce...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Findings ? Federal Award Program Audit (continued) Finding 2022-001 (continued) Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. On May 4, 2021, HUD issued Notice PIH 2021-14(HA). In this notice, HUD recognized the unprecedented challenge the COVID-19 pandemic poses to PHAs in carrying out the most essential of their HCV program administrative responsibilities. The notice allowed for the Authority to rely on the owner's certification that the owner has no reasonable basis to have knowledge that life-threatening conditions exist in the unit or units in questions. At minimum, the PHA must require the owner?s certification. However, the PHA may add other requirements or conditions in addition to the owner?s certification, but is not required to do so. The PHA is required to conduct an HQS inspection on the unit as soon as reasonably possible but no later than June 30, 2022. Condition: Based upon inspection of the Authority?s files and on discussion with management there were units that did not have annual inspections or owner?s certifications performed during the audit period. Context: Of a sample size of sixty-five (65) tenant files, the following information was unavailable for examination at the time of audit: ? Annual inspection report or owner?s certification was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: $41,038 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2022 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of two reports generated by the agency business software which identify subsidized units missed by the inspection scheduler. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2023. Schedule of Prior Year Federal Audit Findings There were no findings or questioned costs in the prior year. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Ingrid Layne, the Director of Assisted Housing at (925) 957-7010. Sincerely yours, Ingrid Layne, Director of Assisted Housing

View Audit 33397 Questioned Costs: $1

Finding 37881 (2022-001)

Significant Deficiency 2022

Norma Locklear Pitts Senior Community, Inc.

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Comments on the Finding (#2022-001) and Each Recommendation: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Management should obtain HUD approval before making withdrawals fro...

Comments on the Finding (#2022-001) and Each Recommendation: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Management should obtain HUD approval before making withdrawals from the residual receipts fund. Management should transfer $9,900 to the residual receipts fund. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.

View Audit 32084 Questioned Costs: $1

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