Corrective Action Plans

Finding 523977 (2024-006)

Significant Deficiency 2024

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

For the Year Ended June 30, 2024 Corrective Action Plan Proposed completion date: Finding 2024-006 Inadequate Request for Information Name of contact person: Corrective Action: Proposed completion date: Finding 2024-007 Inaccurate Information Entry Name of contact person: Refresher training will be ...

For the Year Ended June 30, 2024 Corrective Action Plan Proposed completion date: Finding 2024-006 Inadequate Request for Information Name of contact person: Corrective Action: Proposed completion date: Finding 2024-007 Inaccurate Information Entry Name of contact person: Refresher training will be held by December 31, 2024 on effective documentation and record keeping. “Vehicle Status Documentation” template will be created and implemented by December 31, 2024. Error Trends Data log was implemented October 1, 2024. Adult Medicaid Lead Workers will monitor this by conducting a random selection of second party reviews each month. Adult Income Maintenance Supervisor II (pending vacancy), Delta Elliott, Income Maintenance Lead Worker III, and Michelle Ogle, Income Maintenance Lead Worker III Error discovered where vehicle status was not clearly documented in the case record caused by ineffective record keeping and incomplete documentation. Refresher training will be held by 12/31/2024 to review appropriate documentation and record keeping in NC FAST and will be conducted by Adult Medicaid leadership. Adult Medicaid Supervisor will create a “Vehicle Status Documentation” template that will be utilized by all Adult Medicaid caseworkers at every application and recertification. Completion and uploading of this template will be required in NC FAST. Adult Medicaid Lead Caseworkers will monitor the use of the template during monthly second party reviews of each caseworker. Adult Medicaid Supervisor created and utilized an Error Trends Data log effective 10/1/2024. The Error Trends Data log captures monthly errors to identify trends among staff. This log also provides Adult Medicaid leadership with data regarding errors that are repetitive to help leadership conduct monthly or quarterly refresher training as well as individualized training for staff who continue to have repetitive errors. Staff who fail to utilize the “Vehicle Status Documentation” template and continue to have repetitive errors will be placed on a corrective action plan. Policy refresher training will be held before 12/31/2024 that will cover the IV-D Referral process with specific advisory that the policy is currently suspended until further notice per DHB (Admin Letter 13-23). The Recertification Documentation template was updated on 11/20/2024 and went into effect immediately to be used by all Family and Children’s Medicaid caseworkers. The Error Trends Data log was implemented on October 1, 2024. Family and Children’s Medicaid leadership will monitor this by conducting a random selection of second party reviews each month. Section III - Federal Award Findings and Questioned Costs (continued) Kim Grissom, Income Maintenance Supervisor II; Taylor White, Income Maintenance Supervisor II; Lisa Kornegay, Income Maintenance Lead Worker III; and Sherry Stainback, Income Maintenance Lead Worker III 176

View Audit 343198

Finding 523976 (2024-005)

Significant Deficiency 2024

Granville County, North Carolina

NC

Eligibility Questioned Costs Procurement, Suspension & Debarment

Finding 2024-005 Non-cooperation with IV-D Referrals Name of contact person: Corrective Action: July 1, 2024 Section II - Financial Statement Findings (continued) Kim Grissom, Family and Children's Medicaid Supervisor and Shelia Morton, Family and Children's Medicaid Supervisor Error discovered was ...

Finding 2024-005 Non-cooperation with IV-D Referrals Name of contact person: Corrective Action: July 1, 2024 Section II - Financial Statement Findings (continued) Kim Grissom, Family and Children's Medicaid Supervisor and Shelia Morton, Family and Children's Medicaid Supervisor Error discovered was that there was no IV-D Referral sent to Child Support Services. Family and Children’s Medicaid leadership updated the Recertification Documentation template on 11/20/2024 to ensure that workers are documenting the necessary IV-D Referral process (including when it is not required) on every case. The AP section of the template has been updated to allow caseworkers to provide detailed information on IV-D Referrals. All Family and Children’s Medicaid caseworkers have been advised to utilize the updated Recertification Documentation Template effective immediately. Currently, the Division of Health Benefits (DHB) have advised that during the Public Health Emergency and the Continuous Coverage Unwinding period, IV-D Referrals are not required and are only sent at the request of the client. This policy will be in effect until further notice from DHB (Admin Letter 13-23). Although IV-D Referrals are currently suspended per DHB, Family & Children’s Medicaid leadership will review this policy with staff by conducting a refresher training by 12/31/2024. The Family and Children Medicaid Supervisors created and utilizes an Error Trends Data log that went into effect on 10/1/2024. The Error Trends Data log will provide Family and Children’s Medicaid leadership with data regarding errors that are repetitive. This will help leadership conduct monthly or quarterly refresher training as well as individualized training for staff who continue to have repetitive errors. Staff who fail to utilize the updated Recertification Documentation Template and continue to have repetitive errors will be placed on a corrective action plan.For the Year Ended June 30, 2024 Corrective Action Plan Proposed completion date: Finding 2024-006 Inadequate Request for Information Name of contact person: Corrective Action: Proposed completion date: Finding 2024-007 Inaccurate Information Entry Name of contact person: Refresher training will be held by December 31, 2024 on effective documentation and record keeping. “Vehicle Status Documentation” template will be created and implemented by December 31, 2024. Error Trends Data log was implemented October 1, 2024. Adult Medicaid Lead Workers will monitor this by conducting a random selection of second party reviews each month. Adult Income Maintenance Supervisor II (pending vacancy), Delta Elliott, Income Maintenance Lead Worker III, and Michelle Ogle, Income Maintenance Lead Worker III Error discovered where vehicle status was not clearly documented in the case record caused by ineffective record keeping and incomplete documentation. Refresher training will be held by 12/31/2024 to review appropriate documentation and record keeping in NC FAST and will be conducted by Adult Medicaid leadership. Adult Medicaid Supervisor will create a “Vehicle Status Documentation” template that will be utilized by all Adult Medicaid caseworkers at every application and recertification. Completion and uploading of this template will be required in NC FAST. Adult Medicaid Lead Caseworkers will monitor the use of the template during monthly second party reviews of each caseworker. Adult Medicaid Supervisor created and utilized an Error Trends Data log effective 10/1/2024. The Error Trends Data log captures monthly errors to identify trends among staff. This log also provides Adult Medicaid leadership with data regarding errors that are repetitive to help leadership conduct monthly or quarterly refresher training as well as individualized training for staff who continue to have repetitive errors. Staff who fail to utilize the “Vehicle Status Documentation” template and continue to have repetitive errors will be placed on a corrective action plan. Policy refresher training will be held before 12/31/2024 that will cover the IV-D Referral process with specific advisory that the policy is currently suspended until further notice per DHB (Admin Letter 13-23). The Recertification Documentation template was updated on 11/20/2024 and went into effect immediately to be used by all Family and Children’s Medicaid caseworkers. The Error Trends Data log was implemented on October 1, 2024. Family and Children’s Medicaid leadership will monitor this by conducting a random selection of second party reviews each month. Section III - Federal Award Findings and Questioned Costs (continued) Kim Grissom, Income Maintenance Supervisor II; Taylor White, Income Maintenance Supervisor II; Lisa Kornegay, Income Maintenance Lead Worker III; and Sherry Stainback, Income Maintenance Lead Worker III 176

View Audit 343198

Finding 523974 (2024-002)

None 2024

County of Patrick, Virginia

VA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.516

The School Board will ensure to require all contractors funded with federal funds maintain compliance with prevailing wage requirements and obtain documentation certifying compliance.

View Audit 343176

Finding 523970 (2024-003)

None 2024

County of Patrick, Virginia

VA

Questioned Costs Subrecipient Monitoring Reporting

The County reported information inaccurately on the federal CSLFRF reporting but the final report is due during FY2025 and the variance will net and correct itself.

View Audit 343176

Finding 523663 (2024-001)

Significant Deficiency 2024

Pentecostal Theological Seminary

TN

Questioned Costs Student Financial Aid

Management concurs with the finding and the auditor's recommendation to make timely calculations to determine if a refund of Title IV funds is required when a student withdraws. The return of Title IV funds to the U.S. Department were made, but not within the required 45 days. The Seminary has rev...

Management concurs with the finding and the auditor's recommendation to make timely calculations to determine if a refund of Title IV funds is required when a student withdraws. The return of Title IV funds to the U.S. Department were made, but not within the required 45 days. The Seminary has reviewed our procedures to prevent future late returns of Title IV funds. The return of Title IV funds was resolved as June 30, 2024. The Seminary is continuing to review our processes for the return of Title IV funds. We have established procedures to notify the person(s) responsible for calculating if a reunds needs to be made and another person to oversee the process, review the calculation and make sure the funds are returned in a timely manner.

View Audit 343080 Questioned Costs: $1

Finding 523657 (2024-004)

Significant Deficiency 2024

Board of Education of the City of Peoria

IL

Questioned Costs Reporting Significant Deficiency

The District will review the work performed by the individual preparing the reports before submission.

View Audit 343048

Finding 523620 (2024-002)

Significant Deficiency 2024

Reading Muhlenberg Career & Technology Center

PA

Reporting Questioned Costs Subrecipient Monitoring

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the s...

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Condition During the year ended June 30, 2024, the Center submitted a report for the funds used during the year ended June 30, 2023. The report submitted by the Center contained expenditure amounts that did not agree to the final amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2023. Recommendation We recommend the Center continue updating its reporting procedures to use the most accurate information possible. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response The grant noted in the finding has since been finalized and a final Expenditure Report has been submitted to the State reflecting the correct total dollars spent. All grants will be tracked within the funding sources provided by the Pennsylvania Department of Education within the general ledger. Grant reporting will be reviewed along with the applicable support by the executive director or another party before being submitted.

View Audit 342994

Finding 523600 (2024-001)

Material Weakness 2024

Blackhawk School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately. The District has a formal procurement policy for federal programs (#626) in place. The District hired a Business Manager effective with the 2024-2025 fiscal year who, in conjunction with the District’s Federal Program Coordinator, will be responsible for following the District’s existing procurement policy for federal programs, in particular related to this finding, the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately. District Officials responsible for the implementation of the Corrective Action Plan: Dr. Johannah Vanatta, Superintendent and Erin Bluedorn, Business Manager.

View Audit 342986 Questioned Costs: $1

Finding 523594 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2005, Inc.

NJ

Special Tests & Provisions Questioned Costs Cash Management

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342940

Finding 523592 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2004, Inc.

NJ

Special Tests & Provisions Questioned Costs Cash Management

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342939

Finding 523591 (2024-001)

Significant Deficiency 2024

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, ...

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. This will ensure the invoices submitted for reimbursement of program administration expenses are accurate. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2025 If there are any questions regarding this plan, please call Adrianne Trumpy at 717.780.3823.

View Audit 342922 Questioned Costs: $1

Finding 523584 (2024-001)

Significant Deficiency 2024

Regional Office of Education #3

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent

View Audit 342897

Finding 523564 (2024-006)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

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

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid ...

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid being included. The Financial Aid Office will use the date on the electronic withdraw form in the Return of Title IV calculation. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523559 (2024-005)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Reporting

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to rev...

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to review all grades within 7 business days of final grades being reported. Once reviewed, the Director of Financial Aid will send an email to all faculty for the student to request that last date of an academic activity for on-ground students. For online students, the Director of Online Learning will provide the last date an academic activity recorded in the online platform. Once the last date of academic activity has been provided to the Financial Aid Office, that date will be used in the return of funds calculation. The College will process all return of funds calculations before the standard 45 day timeframe. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523557 (2024-003)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Eligibility

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review th...

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review the Direct Loan amounts to credits earned when packaging the student and a final approval from either the Assistant Director of Financial Aid or the Director of Financial Aid before the award letter is sent to the student. Completion date 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523552 (2024-001)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter a...

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter also states that the request must be received by KWC within 14 days of the date on the notice. Completion date: 9/1/2024. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523545 (2024-001)

Material Weakness 2024

Housing Authority City of Kennewick

WA

Questioned Costs HUD Housing Programs Eligibility

Corrective Action Plan January 24, 2025 The Housing Authority City of Kennewick is submitting the following Corrective Action Plan for the year ending June 30, 2024, related to the Housing Choice Voucher Payment Standards/Rent Reasonableness. Audit period: July 1, 2023-June 30, 2024 The finding from...

Corrective Action Plan January 24, 2025 The Housing Authority City of Kennewick is submitting the following Corrective Action Plan for the year ending June 30, 2024, related to the Housing Choice Voucher Payment Standards/Rent Reasonableness. Audit period: July 1, 2023-June 30, 2024 The finding from the June 30, 2024, and Housing Choice Voucher Payment Standards/Rent calculation: Finding: Finding No. 2024-001 Condition and Context: For FYE 2023, The Housing Authority City of Kennewick’s (KHA) was approved by HUD to use 120% FMRs for the calculation of the Housing Choice Voucher Payment Standards. The actual payment standard used was incorrectly calculated. KHA mistakenly multiplied the 120% FMR twice creating an overstated calculation of 144%. The 144% FMR was not the approval payment standard by HUD. During the audit, auditors selected 40 tenants to test for eligibility and special tests and 32 out of the 40 tenants on the 50058 used the 144% payment standard. Recommendation: The Auditors recommended multiple levels of review before approving the correct payment standard. The 8 tenants tested who did not have errors were from 2024. The 2024 FMR is correct, the Housing Authority is not using the correct payment standard. The issue appears to be a one time mathematical mistake. Plan for Corrective Action: Management will obtain multiple level of reviews on future payment standard calculation to ensure that the correct FMRs are used to calculate the payment standard.Actions Taken: KHA reached out to HUD to verify whether there are any further actions to be taken to correct the incorrect payment standard. HUD will confirm the necessary actions after reviewing the audit reports. There might be no further action taken as the current FMRs have increased and the agency is currently under the correct payment standard. Hermelinda Sierra_______________ Hermelinda Sierra CFO/Deputy Director Contact Persons: Hermelinda Sierra, CFO/Deputy Director 509-586-8576 ext. 111 Matt Truman, KHA Executive Director 509-586-8576 ext. 103

View Audit 342837 Questioned Costs: $1

Finding 523486 (2024-001)

Material Weakness 2024

Southcentral Workforce Investment Board

PA

Matching / Level of Effort / Earmarking Questioned Costs

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds...

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: The Organizations did not have proper controls in place to track youth expenditures to ensure that the Organization was meeting the earmarking requirements of the youth program. Effect of the Condition: The Organization did not meet the required expenditures of the WIOA Youth program for providing paid and unpaid work experience. Action Taken: Management acknowledges failure to meet WIOA Youth grant earmarking requirements. To rectify stated deficiencies, SCPA Works staff shall continue to enforce the following safeguards (established March of 2024) to ensure future compliance with stated requirements: • Monthly Spend Rate reviews: following the fiscal close of every month and subsequent to all state reporting deadlines, the SCPA Works Finance Department shall continue to prepare relevant spend rate reports to be shared with leadership staff no later than the conclusion of the subsequent month. The monthly report shall include the grant title, grant budget, categorical year to date cumulative expenditures as reported on the Financial Status Report (FSR), calculated earmark target, and the year-to-date expenditure percentage compared to the calculated earmark target. Leadership staff shall devise any necessary spending plans with applicable vendors and coordinate the need for Corrective Action Plans. • Priority annual budgeting: SCPA Works leadership staff shall continue to provide contracted vendor annual budgets in excess of required earmark percentages. Specifically, SCPA Works shall require contracted vendor budgets to exceed the value of 20% of all active WIOA Youth grant allotments to be budgeted as Work Experience staffing or participant costs. Actual percentages may vary but a targeted percentage of no less than 30% of all active WIOA Youth grant allotments at the start of the program year shall be required as Work Experience. This safeguard will provide allowance in the event of actual Work Experience expenditure shortfalls. • Monthly Contracted Vendor forecasting: SCPA Works shall continue to require WIOA Youth grant contracted vendors to submit an annual spending forecast by the 15th calendar day on a monthly basis. The forecast shall list the relevant contract budget amount, the actual year-to-date expenditures, the anticipated expenditures for the remainder of the program year, and the balance of any under or overutilized budgetary funds. All remedies as detailed above shall continue to be enforced as established as of March 2024.

View Audit 342766

Finding 523478 (2024-001)

Significant Deficiency 2024

Columbus Housing Authority

IN

Questioned Costs HUD Housing Programs Eligibility

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessar...

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessary to clear this finding in FY 2025, and all Section 8 Housing Choice Voucher tenant files will be reviewed and corrected before June 30, 2025.

View Audit 342743 Questioned Costs: $1

Finding 523467 (2024-002)

Significant Deficiency 2024

Mississippi Home Corporation

MS

Subrecipient Monitoring Questioned Costs Reporting

2024 –002 Reporting – Federal Funding Accountability and Transparency Act Program: Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number 14.241 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: MHC has identified HOPWA subawards...

2024 –002 Reporting – Federal Funding Accountability and Transparency Act Program: Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number 14.241 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: MHC has identified HOPWA subawards for submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for fiscal year 2024. The subawards will be submitted in FSRS, and MHC has updated its procedures to ensure required reporting in the future. A decision tree outlining when subawards must be reported in the FSRS has been added to the HOPWA Post-Award Checklist. The reporting will be conducted by the Assistant Vice President of Grants Compliance and Reporting and will be verified by the Vice President of Grant Management. Additionally, MHC will continue to report subawards in the U.S. Department of Housing and Urban Development (HUD) Integrated Disbursement & Information System (IDIS) and the Consolidated Annual Performance Evaluation Report (CAPER). Completion Date: December 31, 2024

View Audit 342720

Finding 523465 (2024-001)

Significant Deficiency 2024

Mississippi Home Corporation

MS

Questioned Costs Special Tests & Provisions

2024 –001 Special Tests and Provisions – Housing Quality Standards Program: HOME Investment Partnerships Program Assistance Listing Number 14.239 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Due to turnover and the existing labor market, positions ...

2024 –001 Special Tests and Provisions – Housing Quality Standards Program: HOME Investment Partnerships Program Assistance Listing Number 14.239 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Due to turnover and the existing labor market, positions within the HOME grant department were unfilled during most of the fiscal year. However, MHC’s Tax Credit Compliance Department has completed physical inspections on 8 HOME properties that also utilized the Low-Income Housing Tax Credit Program. The Corporation has now filled the positions and implemented a plan to complete the remaining required inspections. In addition, a third-party inspector has been contracted and can be utilized to assist with the backlog of inspections. To improve internal controls for the tracking of physical inspections, the HOME grant department management will prepare monthly progress reports on the status of scheduled inspections for review by the Senior Vice President of Federal Grants. Anticipated Completion Date: June 30, 2025

View Audit 342720

Finding 523460 (2024-007)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

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

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbe...

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 1 selection, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant; however, the School Corporation did not have support for the allocation of the time charged to the Education Stabilization Fund grant. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716 Questioned Costs: $1

Finding 523453 (2024-004)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

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

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Feder...

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant, however, the School Corporation did not have support for the allocation of the time charged to the Title I grant. Additionally, for three selections, the School Corporation charged a higher percentage to the Title I grant than what the time and effort log percentage showed. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Title I Program. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented by the end of the current 6-month period in June 2025.

View Audit 342716 Questioned Costs: $1

Finding 523414 (2024-001)

Material Weakness 2024

Tule River Indian Health Center INC

CA

Eligibility Questioned Costs

The Clinic will review all patient files to ensure all applicable documentation is located within each file. Any applicable documentation that is missing from the file will be requested from the patient to verify continued eligibility or services will be terminated. The Clinic will also implement an...

The Clinic will review all patient files to ensure all applicable documentation is located within each file. Any applicable documentation that is missing from the file will be requested from the patient to verify continued eligibility or services will be terminated. The Clinic will also implement an approval process for new patients to ensure patient eligibility is reviewed and approved prior to providing services. The anticipated completion date is 09/30/2025.

View Audit 342683

Finding 523397 (2024-004)

Significant Deficiency 2024

Burke County

NC

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2...

Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2024-001, 2024-002, and 2024-003 also apply to State requirements and State Awards. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policies will be discussed during training to address the areas that need improvement: MA-3200 APPLICATION XII. Requesting Information and MA-3421 MAGI RECERTIFICATION VIII. Recertification Procedures. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Section IV - State Award Findings and Question Costs The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director All FNS staff will be required to attend training sessions to address the negative findings found. The following FNS policies will be discussed during training to address the areas that need improvement: Food and Nutrition Services Policy 300 Sources of Income; Food and Nutrition Services Policy 305 Rules for Budgeting Income; Food and Nutrition Services Policy 310 Budgeting New, Changed, and Terminated Income FNS Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 11/30/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Section III - Federal Award Findings and Question Costs (continued) BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER 137

View Audit 342669

Corrective Action Plans

Filters