Corrective Action Plans

Finding 519702 (2024-002)

Significant Deficiency 2024

AZ

Questioned Costs Student Financial Aid Reporting

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is ...

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will re-evaluate policies, procedures and training materials to ensure timely and accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 03/31/2024

View Audit 338798

Finding 519701 (2024-001)

Significant Deficiency 2024

Johnny John Commons, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding Reference Number: 2024-001 Reporting Views of Responsible Officials: We concur that the Corporation received distributions from the Critical Repairs Reserve account for duplicate invoices. The total of the duplicate invoices was $55,517, which was reduced by retainage withheld, resulting in ...

Finding Reference Number: 2024-001 Reporting Views of Responsible Officials: We concur that the Corporation received distributions from the Critical Repairs Reserve account for duplicate invoices. The total of the duplicate invoices was $55,517, which was reduced by retainage withheld, resulting in distributions for duplicate invoices totaling $49,965. Completion Date: September 23, 2024 Response: Agree. The amount owed to the contractor for the critical repairs work completed at the project was reduced by the amount of the overpayment to the contractor due to payment of duplicate invoices. Going forward, Management will review invoices included in the Critical Repairs Reserve withdrawal requests to ensure they are accurate and not duplicates. Contact Person First Name: David Contact Person Last Name: Phillips

View Audit 338783 Questioned Costs: $1

Finding 519700 (2024-002)

Significant Deficiency 2024

The Pavilion Housing Development Fund Corporation

NY

Questioned Costs Cash Management HUD Housing Programs

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2024-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits. b. Finding 2024-002. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2023-001 for delinquent deposits in the aggregated amount of $54,061 were funded in 2024.

View Audit 338779

Finding 519699 (2024-001)

Significant Deficiency 2024

The Pavilion Housing Development Fund Corporation

NY

Questioned Costs HUD Housing Programs

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2024 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2024-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits. b. Finding 2024-002. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2023-001 for delinquent deposits in the aggregated amount of $54,061 were funded in 2024.

View Audit 338779

Finding 519695 (2024-004)

Significant Deficiency 2024

Lake County Community College District

OH

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.302 § 200.305

Finding Number: 2024-004 Condition: The College does not have a written cash management policy related to federal awards. Planned Corrective Action: In accordance with 2 CFR 200.302(b)(6), the College will establish a written cash management policy, including written procedures related to fed...

Finding Number: 2024-004 Condition: The College does not have a written cash management policy related to federal awards. Planned Corrective Action: In accordance with 2 CFR 200.302(b)(6), the College will establish a written cash management policy, including written procedures related to federal payments/awards in order to implement the requirements of 200.305. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: As soon as possible moving forward starting December 18, 2024.

View Audit 338777

Finding 519693 (2024-003)

Material Weakness 2024

Lake County Community College District

OH

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding Number: 2024-003 Condition: There was a lack of internal controls in place related to the review of the FISAP that was submitted by the College in September 2023. Planned Corrective Action: The College will establish the proper controls to ensure that the information included in the FISAP...

Finding Number: 2024-003 Condition: There was a lack of internal controls in place related to the review of the FISAP that was submitted by the College in September 2023. Planned Corrective Action: The College will establish the proper controls to ensure that the information included in the FISAP is accurate, including implementing an additional level of review of the report. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: As soon as possible moving forward starting December 18, 2024.

View Audit 338777

Finding 519690 (2024-002)

Material Weakness 2024

Lake County Community College District

OH

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding Number: 2024-002 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College will implement controls related to returns of Title IV funds, to ensure the related calculations are complete and accurate, and the fun...

Finding Number: 2024-002 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College will implement controls related to returns of Title IV funds, to ensure the related calculations are complete and accurate, and the funds are returned in a timely manner. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: As soon as possible moving forward starting December 18, 2024.

View Audit 338777

Finding 519679 (2024-002)

Material Weakness 2024

San Diego Community College District

CA

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.430

The District and campus staff will work together to develop processes to capture proper and relevant time and effort activities. This will ensure documentation can be provided regarding personnel expenses to identify employee costs charged to federal programs.

View Audit 338758 Questioned Costs: $1

Finding 519669 (2024-001)

Significant Deficiency 2024

San Jose Grail Family Services

CA

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring

We have implemented the following protocol to ensure the accuracy of the Form 801A State Attendance Reporting: The site supervisor prepares a Monthly Attendance Form from the daily Attendance Sign-in Sheets and submits it to the ECE Director of Programs, with a copy to the Enrollment Coordinator. ...

We have implemented the following protocol to ensure the accuracy of the Form 801A State Attendance Reporting: The site supervisor prepares a Monthly Attendance Form from the daily Attendance Sign-in Sheets and submits it to the ECE Director of Programs, with a copy to the Enrollment Coordinator. The Enrollment Coordinator reviews the accuracy of the report based on a re-comparison to source sign-in/sign-out sheets, as well as other source information, and submits the report, corrected as necessary, to the ECE Director of Programs. The ECE Director of Programs will review and approve to submit for reporting and invoicing. Once approved, the monthly forms are submitted to the finance department by the site supervisor. GFS’s finance team will complete one more review of the totals before submitting to the CDE and CDSS.

View Audit 338744

Finding 519666 (2024-001)

Significant Deficiency 2024

Northwest Michigan Health Services, Inc.

MI

Questioned Costs Subrecipient Monitoring Eligibility

Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a ...

Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a periodic basis to ensure compliance. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy will be done.

View Audit 338738

Finding 519633 (2024-003)

Material Weakness 2024

Upland Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

To ensure that federal funds are used appropriately and to correct the unallowable charges, the following will be implemented: 1. In collaboration with California Department of Education (CDE), qualifying expenditures will be transferred in the identified amount. The unqualified expenditure will be ...

To ensure that federal funds are used appropriately and to correct the unallowable charges, the following will be implemented: 1. In collaboration with California Department of Education (CDE), qualifying expenditures will be transferred in the identified amount. The unqualified expenditure will be transferred to another resource. 2. A formal Standardized Operative Procedure will be developed to ensure federal compliance, including expenditure reviews. 3. Staff will be trained on federal requirements and allowable costs. Costs will be reviewed with CDE and our auditing consultant to ensure compliance. 4. Expenditure will be approved by the Senior Fiscal Director and the Director of Equity and Access. 5. The Senior Fiscal Director will ensure accurate posting of Indirect Costs to programs.

View Audit 338734 Questioned Costs: $1

Finding 519631 (2024-001)

Significant Deficiency 2024

Edison Arms Housing Development Fund Co., Inc.

NY

Questioned Costs Cash Management HUD Housing Programs

Management concurs with the finding. Beginning in fiscal 2025, management will open an interest bearing account insured by the Federal Deposit Insurance Corporation (“FDIC”) and transfer funds to the account to comply with HUD requirements. Our policies and procedures manual will be updated to mor...

Management concurs with the finding. Beginning in fiscal 2025, management will open an interest bearing account insured by the Federal Deposit Insurance Corporation (“FDIC”) and transfer funds to the account to comply with HUD requirements. Our policies and procedures manual will be updated to more clearly specify this HUD compliance requirement. We will continuously monitor HUD’s overall requirements, in order to maintain compliance on an ongoing basis.

View Audit 338733

Finding 519622 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Hibbing South

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 338711

Finding 519614 (2024-003)

None 2024

Cleary University

MI

Questioned Costs Subrecipient Monitoring

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: To address the GLBA finding regarding sufficient vendor management policies and reviews, we are actively enhancing our oversight process by collecting security attestations (SOC or HECVAT) from all vendors. These attestations are ...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: To address the GLBA finding regarding sufficient vendor management policies and reviews, we are actively enhancing our oversight process by collecting security attestations (SOC or HECVAT) from all vendors. These attestations are being evaluated and translated into our newly developed risk matrix, which aligns with our broader risk management framework. This approach allows us to systematically assess each vendor's security posture and assign corresponding risk levels, ensuring compliance with GLBA requirements and supporting informed decision-making in vendor relationships Person Responsible for Corrective Action Plan: Eric Riddering, Chief Information Officer Anticipated Date of Completion: June 30, 2025

View Audit 338706

Finding 519609 (2024-001)

Material Weakness 2024

Cleary University

MI

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

Incorrect and Untimely Return of Title IV Funds Calculation (R2T4) Planned Corrective Action: See Below Cleary University identified compliance gaps in its Return of Title IV Funds (R2T4) reporting processes during the 2023-2024 award year. These issues stemmed from a lack of timely enforcement of ...

Incorrect and Untimely Return of Title IV Funds Calculation (R2T4) Planned Corrective Action: See Below Cleary University identified compliance gaps in its Return of Title IV Funds (R2T4) reporting processes during the 2023-2024 award year. These issues stemmed from a lack of timely enforcement of procedures and misinterpretation of R2T4 regulatory requirements, necessitating immediate corrective action and leadership changes. The Financial Aid Director was dismissed, and an experienced Assistant Vice President (AVP) of Financial Aid was hired to oversee compliance and ensure accurate implementation of federal regulations. Additional Financial Aid Data Specialists were hired to improve system efficiency and accuracy. An R2T4 Task force was established, meeting weekly to review Last Day of Attendance (LDA) data, monitor student drop processes, and ensure timely R2T4 calculations and funds returned. A structured process for R2T4 calculations was put in place, with cross-referencing from the Records Department, maintaining through documentation, and improving tracking and reporting. Cleary University has taken significant steps to address the issues and ensure compliance with R2T4 regulations. The revised process, implemented in July 2024, aims to prevent future delays and findings. Weekly checks and ongoing training will ensure that R2T4 processing is accurate, timely, and fully complaint with federal requirements, with a target processing completion of 20 days. Person Responsible for Corrective Action Plan: JoAnn Ross, Vice President of Financial Aid Anticipated Date of Completion: December 18, 2024

View Audit 338706

Finding 519608 (2024-005)

Significant Deficiency 2024

Board of Education Baltimore County

MD

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.430

Title III – Assistance Listing No. 84.364 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time an...

Title III – Assistance Listing No. 84.364 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Multilingual Achievement will ensure that Time and Effort Statements are completed two times each year. These documents will be completed and signed on January 6 and July 6 of each year. Name of the contact person responsible for corrective action: Sonja Bloetner, Director of Multilingual Achievement Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 338700 Questioned Costs: $1

Finding 519601 (2024-004)

Significant Deficiency 2024

Board of Education Baltimore County

MD

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board continue with established policies and procedures implemented in October 2023 to ensure that it obtains documentation to support student withdrawals and that this documentation is available for audit purposes. Explan...

Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board continue with established policies and procedures implemented in October 2023 to ensure that it obtains documentation to support student withdrawals and that this documentation is available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. A year-long induction and support program has been established for office professionals including those who serve as records secretaries and liaisons. All office professionals—regardless of job title and specific responsibilities— are strongly encouraged to participate in the induction and support program. Making the training available to all office professionals serves several purposes: a. addresses gaps in learning to maintain student records; b. corrects misunderstandings of enrollment and withdrawal practices and procedures; and c. supports integration of appropriate processes for the withdrawal practices and procedures (addition to training program 2025). Immediately following the training, the presentation, print materials, and video snippets will be made available to reinforce the learning outcomes and to be used throughout the year. 2. A procedural manual for records secretaries and liaisons will be developed, shared during training, and uploaded to Schoology for future reference. 3. Policy and Rule 5130 and 5150 will be shared with principals to support the processes for student withdrawal and the student record verification process. 4. Student Record Reviews will continue to take place. Student Record Reviews are conducted to ensure that students’ cumulative folders include the documentation required by MSDE and Policy/Rule 5150. 5. Policy and Rule 5150 will be reviewed with PPWs, residency investigators and principals to ensure that they are aware of the required documents necessary to approve an initial shared domicile application and renew a shared domicile application. Name of the contact person responsible for corrective action: Patricia Mustipher, Director of Department of Student Support Services Planned completion date for corrective action plan: Various dates beginning in October 2023 through March 2025.

View Audit 338700

Finding 519599 (2024-003)

Significant Deficiency 2024

Board of Education Baltimore County

MD

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.430

Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and ...

Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Weekly payroll runs will be cross-referenced with Title I position logs. Any discrepancies will be investigated promptly. • Unauthorized Employees: Employees not listed on Title I position logs will be removed from payroll to ensure only sponsored employees are attributed to the grant. • Missing Sponsored Employees: Sponsored employees not appearing on payroll reports will be investigated to determine the cause and appropriate corrective actions will be taken. Names of the contact persons responsible for corrective action: Michele Stansbury, Director of Title I Deanna Ashenfelter, Accounting Manager Brent Harry, Fiscal Supervisor III Planned completion date for corrective action plan: Implemented September 17, 2024

View Audit 338700 Questioned Costs: $1

Finding 519584 (2024-001)

Material Weakness 2024

The Edinburg Center, Inc.

MA

Questioned Costs Material Weakness Reporting

U.S. Department of Mental Health 2024-001 Block Grants for Community Mental Health Services – Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance...

U.S. Department of Mental Health 2024-001 Block Grants for Community Mental Health Services – Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Edinburg will be implementing procedures in accordance with 2 CFR 200.430(i) by collecting effort reports for exempt employees who are split across multiple federally funded contracts for each payroll period. Non-exempt employees will be required to complete their time and effort reporting within our payroll module, which will maintain the record and electronic signatures. Any corrections will be collected and reconciled before the contract period is closed. Name(s) of the contact person(s) responsible for corrective action: Debra Veth, Planned completion date for corrective action plan: 6/30/2025 If the U.S. Department of Mental Health has questions regarding this plan, please call Debra Veth at 781-761-5139 or email dveth@edinburgcenter.org

View Audit 338692 Questioned Costs: $1

Finding 519583 (2024-001)

None 2024

Creative Living Housing Corporation

OH

Questioned Costs HUD Housing Programs Cash Management

The Corporation concurs that they did not deposit surplus cash for the year ended September 30, 2023 into the residual receipts account within 60 days after year-end. The Corporation has deposited surplus cash into the residual receipts account as of September 30, 2024 and has implemented procedures...

The Corporation concurs that they did not deposit surplus cash for the year ended September 30, 2023 into the residual receipts account within 60 days after year-end. The Corporation has deposited surplus cash into the residual receipts account as of September 30, 2024 and has implemented procedures to ensure any future surplus cash deposits into the residual receipts account are made within 60 days after year-end.

View Audit 338684 Questioned Costs: $1

Finding 519564 (2024-001)

Significant Deficiency 2024

San Diego Biomedical Research Institute

CA

Cash Management Questioned Costs

CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 A...

CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 Audit period: June 30, 2024 The findings from the June 30, 2024 comments are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule of Findings and Questions Cost (“Schedule”). Section II of the Schedule does not include findings and is not addressed. Section III - Federal Award Findings and Questioned Costs: Finding 2024-001: Cash Management - Research and Development Cluster Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended June 30, 2024. Criteria Cash management under 2 CFR 215.22 states that payment methods shall minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient Cause The Institute’s preparation and review procedures over the draw down of funds were insufficient to minimize the time elapsing between the transfers of funds from the grantor to the issue of payments by the Institute. Effect The Institute was not in compliance with the cash management compliance requirements stated in 2 CFR 215.22 during the year and the Institute had an overdrawn balance of $481,959 at June 30, 2024. Recommendation The Institute should improve its procedures over advances of federal funds. Management Response Establish a reserve amount to avoid drawing down all available funds, ensuring that there is always sufficient cash flow to meet operational needs. This reserve is intended to cover unexpected expenses, emergencies, or fluctuations in cash flow. Actions Taken The institute has subsequently obtained a $900,000 loan, to support its daily cash flow needs, and to eliminate the conditions leading to the FY’24 audit findings.

View Audit 338662

Finding 519561 (2024-002)

Significant Deficiency 2024

Franklin County, North Carolina

NC

Eligibility Questioned Costs Significant Deficiency

Finding: 2024-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with condu...

Finding: 2024-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2025

View Audit 338641

Finding 519557 (2024-002)

Significant Deficiency 2024

Northeast Iowa Food Bank

IA

Eligibility Questioned Costs School Nutrition Programs

Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: ...

Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: December 31, 2024

View Audit 338638

Finding 519556 (2024-002)

Significant Deficiency 2024

McSherrystown Interfaith Housing Corporation

PA

HUD Housing Programs Questioned Costs Significant Deficiency

McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN JANUARY 8, 2025 McSherrystown Interfaith Housing Corporation respectfully submits the followin...

McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN JANUARY 8, 2025 McSherrystown Interfaith Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Cognizant or Oversight Agency for Audit: Mortgage Insurance Rental Housing, ALN #14.134 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: October 1, 2023 - September 30, 2024 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs - Major Federal Award Programs Audit: #2024-002 - Significant Deficiency-Reconciliation of Escrow Accounts Mortgage Insurance Rental Housing, ALN #14.134 Recommendation We recommend that McSherrystown Interfaith Housing Corporation request a revised PUPM rate from HUD as the management fee expensed has not reached the maximum of 6.04% outlined in the management agreement with the management agent, but is capped below this level due to the original PUPM rate agreed upon. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will work with HUD to increase the PUPM rate going forward and implement controls to ensure the management fees stay within the agreed upon limits. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call McSherrystown Interfaith Housing Corporation Executive Director, Stephanie McIIwee at (717) 334-1518.

View Audit 338629

Finding 519543 (2024-001)

None 2024

Board of Control for Southern Regional Education

FL

Questioned Costs Reporting § 200.302 § 200.328

As part of the 2023-2024 FY audit, there was a finding of non-compliance on financial reporting for a late filing. The corrective action plan is to implement new policies to ensure timely financial compliance with all grant requirements. For questions, please contact Katie Harris, the Director of Fi...

As part of the 2023-2024 FY audit, there was a finding of non-compliance on financial reporting for a late filing. The corrective action plan is to implement new policies to ensure timely financial compliance with all grant requirements. For questions, please contact Katie Harris, the Director of Finance. The board plans to enact these new policies as of June 30th, 2025.

View Audit 338605 Questioned Costs: $1

Corrective Action Plans

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