Corrective Action Plans

Finding 50512 (2022-001)

None 2022

Rancocas Valley Regional High School District

NJ

School Nutrition Programs Questioned Costs Subrecipient Monitoring

Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purcha...

Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purchase various kitchen and serving area equipment, make upgrades or repairs to existing equipment and serving stations, make improvements to student dining areas; Individual Responsible for Implementation - Business Administrator and/or designee; Completion Date of Implementation - June 30, 2023 and ongoing.

View Audit 42934

Finding 50494 (2022-002)

Significant Deficiency 2022

Sitka School District

AK

Questioned Costs Cash Management Reporting

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continu...

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continual search for qualified applicants. It was identified that the district did not provide one quarterly reimbursement request to the State of Alaska in a timely manner during this period. The district business office is now fully staffed, with new staff hired in August, and is currently addressing this matter. Staff are being trained to support timely submission of quarterly reporting. Proposed Completion Date: 6/30/2023

View Audit 52864

Finding 50492 (2022-001)

Significant Deficiency 2022

Bandera Senior Housing Corporation

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102...

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $14,720. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $14,720 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $14,720 from the operating cash account to the reserve for replacements account.

View Audit 52860 Questioned Costs: $1

Finding 50478 (2022-002)

Significant Deficiency 2022

Pewamo-Westphalia Community Schools

MI

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meal...

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meals for all students. As a result, the district's Food Service program completed the 2021-2022 fiscal year with an ending fund balance that exceeded the average three months of expenditures threshold by approximately $144,000. The corrective action planned is for management to meet and determine how to spend this $144,000 excess amount toward allowable Food Service program expenditures no later than June 30, 2023. The District must then report to the Michigan Department of Education (MOE) how it expects to spend this excess amount by January 2023. The district expects to meet the January 2023 deadline to submit a spending plan to MDE. The district also expects to spend down the excess $144,000 by June 30, 2023. District response to Audit Finding 2022-002 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district did not have controls in place to determine if contractors are complying with the Davis-Bacon Act regarding the payment of prevailing wage rates. District personnel were unaware that monitoring compliance with the Davis-Bacon Act regarding the payment of prevailing wage rates was a responsibility of the district. The corrective action plan to address this audit finding begins with education. Management now understands that compliance with the Davis-Bacon Act must be considered when working with contractors and subcontractors on federal contracts in excess of $2,000. The district has also updated the district's Business Office Operating Procedures Manual to include language that prevailing wage rates and review of contractor's employee timesheets must be complied. The district expects to be in compliance in regard to all Davis-Bacon Act regulations moving forward when contracting with contractors and subcontracted in excess of $2,000.00 when utilizing federal grant funding.

View Audit 51225

Finding 50473 (2022-001)

Significant Deficiency 2022

Town of Wolcott, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment

SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: During our testing, the Board of Education did not retain supporting docum...

SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Statement of Concurrence or Nonconcurrence: There is no disagreement with the audit finding. Corrective Action: The Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Name of Contact Person: Todd Bendtsen, Business Manager Projected Completion Date: June 30, 2023

View Audit 50028 Questioned Costs: $1

Finding 50472 (2022-003)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, an...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued.

View Audit 41871

Finding 50471 (2022-002)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1 - Management made all the required monthly dep...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1 - Management made all the required monthly deposits to the replacement reserve through August 31st, 2023. Action 2 - In the event of delayed subsidy payments, management will make the monthly deposits to the replacement reserve as soon as the delayed subsidy payments are received. Action 3 - All staff members will be made aware of the importance of maintaining a fully funded replacement reserve account.

View Audit 41871

Finding 50470 (2022-001)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management ...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management company and the property was reimbursed for $2,450 on September 26th, 2023. Action 2-To prevent a future overpayment of the management fee, a procedure will be implemented whereby the management fee will be recalculated using the rate included in the current management certification. Any differences will be investigated and resolved before the management fee is paid to the management company.

View Audit 41871 Questioned Costs: $1

Finding 50468 (2022-001)

Significant Deficiency 2022

Home Forward

OR

Questioned Costs Special Tests & Provisions HUD Housing Programs § 200.326

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requireme...

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Home Forward?s Procurement group will add an additional layer of contract review to the department?s quarterly review process. Procurement will begin review of the activity input into the agency?s certified payroll reporting system to compare to the payments made to contractors withing the period. Any payment activity will be cross referenced with the certified payroll to ensure receipt of Davis Bacon reporting has been submitted. Procurement will work with the Property Management group to resolve any items that require follow up with the contractors as a result of the review. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50462 (2022-005)

Material Weakness 2022

City of West Allis

WI

Questioned Costs HUD Housing Programs Material Weakness

Housing Choice Voucher Program ? Assistance Listing No. 14.871 We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit f...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff will review its current procedures for completing rent reasonableness requirements. As noted above, they will pursue options available under their contract with McCright, data feeds that could work within their existing software, and any other options in use at peer agencies to determine the best specific path forward to ensuring compliance with rent reasonableness requirements. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific rent reasonableness cases where documentation and performance errors were made which led to this finding. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Also, as noted above the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit where rent reasonableness has not been completed yet. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50461 (2022-004)

Significant Deficiency 2022

City of West Allis

WI

HUD Housing Programs Questioned Costs Significant Deficiency

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of dis...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned previously, the PHA is currently finalizing a contract with a 3rd party contractor to perform the required HQS inspections. They anticipate that outsourcing the inspection work will lessen the workload on PHA staff to allow for program staff to focus their efforts on improving overall program compliance, including HQS inspection procedures. As the contract arrangement is rolled out staff will review procedures between inspectors and PHA staff to ensure proper communication and clear procedures are in place to ensure all required inspections are completed. The Housing Coordinator or other PHA staff should review summary reports of renewals processed each month and compare them to inspections processed each month to ensure all necessary inspections are completed. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific cases that did not have a documented or completed annual inspection. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Additionally, the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit with an incomplete inspection, for example. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50460 (2022-003)

Significant Deficiency 2022

City of West Allis

WI

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreem...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding Action taken in response to finding: PHA supervisory staff will review the detailed income verification procedures that are in place, including documentation procedures. Supervisory staff have also requested more detailed information on the audit results to help them review the specific instances that led to this finding so specific procedural changes can be considered and implemented. Staff understand that income verification is essential to ensuring that only eligible participants are provided HAP benefits. Results of the PHA?s internal procedural review will be submitted to the Finance Department for additional review to ensure proper procedural controls are in place. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50459 (2022-002)

Material Weakness 2022

City of West Allis

WI

HUD Housing Programs Questioned Costs Material Weakness

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreem...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff noted that the current process of finding comparable data for rent reasonableness comparisons is challenging and obtaining accurate, up-todate data has been a struggle. As part of the RFP process for inspection services, staff noted that McCright offers a process that can assist in accessing data and making the rent reasonableness comparisons PHA staff will also pursue options available under its contract with McCright, data feeds that could work within its existing software, and any other options in use at peer agencies to determine the best specific path forward to ensuring compliance with rent reasonableness requirements. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific rent reasonableness cases where documentation and performance errors were made which led to this finding. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50458 (2022-001)

Material Weakness 2022

City of West Allis

WI

HUD Housing Programs Questioned Costs Material Weakness

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of HQS enforcement. Explanation of disagreement ...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of HQS enforcement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PHA is currently finalizing a contract with a 3rd party contractor to perform the required HQS inspections. They anticipate that outsourcing the inspection work will lessen the workload on PHA staff to allow program staff to focus their efforts on improving overall program compliance, including HQS enforcement procedures. As the contract arrangement is rolled out staff will review procedures between inspectors and PHA staff to ensure proper communication and clear procedures are in place as they relate to enforcement actions. PHA staff also will implement a new standard procedure in which the Housing Coordinator will check a list of units with failed or incomplete inspection records against the payment batch report prior to sending the batch to Finance to issue the HAP payments. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the 3 specific cases where customers were issued HAP payments despite a failed inspection. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Additionally, the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit with a failed inspection, for example. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50457 (2022-001)

Significant Deficiency 2022

United Odd Fellow and Rebekah Home D/b/a Rebekah Rehab and Extended Ca

NY

Questioned Costs Reporting

United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 ...

United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 and 2021. Responsible Party: Michael Felberg, Director of Finance Anticipated Completion Date: December 31, 2023

View Audit 44653

Finding 50454 (2022-002)

Material Weakness 2022

Independence Community College

KS

Internal Control / Segregation of Duties Questioned Costs Cash Management

Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box...

Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the February 16, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Improper Classification of Transactions Condition: Reconciliations of most balance sheet accounts found transactions that were improperly classified and/or not recorded at all. These balance sheet account reconciliations resulted in material amounts of general ledger adjustments posted after year end and through the date of the audit report. Recommendation: Additional training for staff is needed in the area of financial statement preparation and use of the general ledger software. Views of responsible officials: We are in agreement and the proper training will be added. Policies will also be updated to include additional detail & steps to assure that misclassifications can be traced and reclassified in a timely manner, along with assuring reconciliation of all balance sheet accounts can properly occur monthly. Finding: 2022-002 ? Reporting Condition: During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors from the accounting system. Staff tried to re-create the reports withthe accounting system and amounts were materially different than originally reported to the grantor. Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support from the accounting system. Views of responsible officials: We are in agreement and policies will be updated to include the proper internal controls are in place. It will also be required that all supporting GL documentation be included for all reporting aspects for Grants from the draws to annual reports. If the Oversight Agency for Audit has questions regarding this plan, please call Jonathan Sadhoo, Vice President for Administration & Finance, at (620) 332-5412. Sincerely, Independence Community College Independence Community College -

View Audit 48294

Finding 50448 (2022-002)

Material Weakness 2022

Sioux Falls Regional Airport Authority

SD

Reporting Questioned Costs Material Weakness § 200.303 § 200.327 § 200.328

Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individual...

Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-126 and 127. Director will also verify that annual report form SF-425 is completed either by the Airport or the State of South Dakota DOT as it has been in the past. Anticipated Completion Date: Ongoing

View Audit 42215

Finding 50442 (2022-002)

Material Weakness 2022

Urban League of Rochester, Ny, Inc.

NY

Questioned Costs Eligibility

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will verify the eligibility of the assistance payments that could not be located. We will also continue to self-audit payments to ensure program eligibility.

View Audit 43329 Questioned Costs: $1

Finding 50428 (2022-002)

Significant Deficiency 2022

American Physical Society

MD

Matching / Level of Effort / Earmarking Questioned Costs § 200.303 § 200.403

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant acco...

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant accountant and the lead accountant. This error occurred due to a staffing transition. A month end checklist will be created to ensure that all steps of the process are documented, irrespective of the responsible staff. This error did not result in any in appropriate reimbursement as it was corrected by management prior to seeking reimbursement for Q4 2022. APS implemented the corrective action plan on June 5th, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 43533

Finding 50426 (2022-001)

Material Weakness 2022

Boston Mountain Rural Health Center, Inc.

AR

Questioned Costs Allowable Costs / Cost Principles Reporting

Contact Name: Becky Blair, CFO Contact Phone Number: 870-448-5733 Audit Period Ending: December 31, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Healt...

Contact Name: Becky Blair, CFO Contact Phone Number: 870-448-5733 Audit Period Ending: December 31, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Payment Received Period: Period 4, July 1, 2021 to December 31, 2021 Finding Number: 2022-001 Statement Condition: The Organization incorrectly reported all period four provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization. Response: Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy.

View Audit 43428 Questioned Costs: $1

Finding 50421 (2022-003)

Material Weakness 2022

Housing Authority of the City and County of San Francisco

CA

Questioned Costs HUD Housing Programs Material Weakness

Reference Number: 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Federal Catalog Number: 14.871 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspec...

Reference Number: 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Federal Catalog Number: 14.871 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspections) Classification of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance Authority?s Response & Actions Taken The Authority has made considerable progress in addressing the backlog of annual inspections. Since outsourcing the programmatic functions of the HCV program to a third-party contractor. The Authority acknowledges that more progress in this area is required and continues to work diligently with the third-party HCV contractor to ensure this occurs. The Authority will continue to reinforce its current oversight process to ensure HQS inspections are performed in accordance with HUD requirements. The Authority adopted a series of HUD waivers following the COVID-19 pandemic, one of which HQS-5, under Notice PIH 2021-14, allowing the Authority to waive the completion of HQS Inspections through December 31, 2021. The Authority resumed the completion of HQS Inspections and was required by HUD to complete all delayed inspections by December 31, 2022. During fiscal year 2022, the Authority had inspections not completed in a timely manner, however, was not out of compliance as waivers were in place. The Authority is committed to ensuring all units under contract are beyond safe, sanitary, and decent in accordance with HQS requirements and the Authority's Administrative Plan. The Authority uses the Emphasys Elite software to check against HUD's PIH Information Center (PIC) system to identify units with outstanding Housing Quality Standards (HQS) Inspections. The Authority has scheduled HQS Inspections for the units identified to be out of compliance. Some key strategies and controls in place are as follows: ? Review the report of outstanding HQS Inspections on a weekly basis. ? Schedule outstanding HQS Inspections in order of aging date. ? Conduct HQS Inspections prior to anniversary date of previously completed inspection. ? Running a monthly report of failed inspections and comparing them with future scheduled inspections to ensure a timely scheduling of the second inspection. ? Running a monthly report to identify units with two failed inspections to ensure all have been abated correctly. ? Implement weekly monitoring to ensure all units are properly abated and lifted timely when units pass inspections and contracts are properly terminated after being in abatement for 180 days without a cure. The Authority will continue to execute these sound procedures to prevent further findings related to inspections. The Authority has implemented a robust internal audit program starting fiscal year 2021- 22 and will continue to select annually a statistically significant random sample of actions completed by the HCV contractor to ensure that all actions are in compliance and files contain all required documentation. Although the HCV program subscribes to a quality control process, the Authority's internal audit program provides a method to reasonably understand the condition of the program as the Authority fully understands its responsibility to ensure the program complies to all applicable laws and regulations governing HCV operations. The HCV program is a part of our continuous monitoring process. Anticipated Implementation Date September 30, 2023 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractor Kendra Crawford, Director of Housing Operations

View Audit 43529 Questioned Costs: $1

Finding 50420 (2022-004)

Significant Deficiency 2022

Housing Authority of the City and County of San Francisco

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Sp...

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Special Tests and Provisions ? Housing Quality Standards Inspections Classification of Finding: Significant Deficiency in Internal Control over Compliance Material Noncompliance Authority?s Response & Actions Taken The Authority has made significant progress in addressing the backlog of annual inspections since outsourcing the programmatic functions of the HCV program to a third-party contractor. The Authority remains committed to proactively making substantial movement toward 100% completion of unit inspections by working diligently with its HCV contractor to ensure this occurs. With that said, the Authority maintains that this finding and questioned costs do not consider the three scheduled inspections of the unit in question, between March and August 2022, that all resulted in cancellation or no-show. The auditors refused to take in consideration the evidence of the repeat scheduled inspection dates for this unit and the ?No Show? results. Notwithstanding the fact that in May 2023, the Authority completed the HQS inspection, and the unit passed. This is acceptable documentation which further evidence that the owner did meet its obligations to maintain the unit in decent, safe, and sanitary condition during the audit period. In alignment with the Authority?s HCV administrative plan, both the family and owner are to be provided reasonable notice for all inspections, at least 24 hours prior. The family must allow the Authority to inspect the unit at reasonable times with reasonable notice (24 CFR 982.51 (d)). When a family occupies the unit at the time of inspection, an adult family member must be present for the inspection. If the family misses two scheduled inspections without the Authority?s approval, the Authority will consider the family to have violated its obligation to make the unit available for inspection. This may result in termination of the family?s assistance in accordance with the termination procedures in the HCV administrative plan. If the family?s assistance is to be terminated, the Authority must notify the owner of its intent to terminate the family?s program assistance so the owner can begin eviction procedures. The Authority is obligated to continue to pay the owner until the eviction is completed. Therefore, the potential effect and questionable costs assumed by the auditor are not applicable when the HQS deficiency is due to the tenant?s failure to meet family obligations. The California?s statewide Declaration of Emergency and the City and County of San Francisco?s proclamation of Local Emergency due to COVID-19 was also still in effect during fiscal year 2021-22. The impact COVID-19 pandemic had on housing stability and mental health has been devastating, and disproportionately affected the most vulnerable populations in San Francisco. California State and the City both implemented an eviction moratorium as a mitigating strategy to ensure housing stability. The Authority also made it a priority to ensure health, safety and housing stability of its residents comprised of some of the most vulnerable populations in San Francisco. To that effect, the Authority collaborated closely with landlords and service providers to assess tenants needs and provided needed assistance throughout the COVID-19 emergency period (i.e., processing interims to assist renters experiencing financial hardship, ensuring food security, and delivering personal protective equipment). Anticipated Implementation Date September 30, 2023 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractor Kendra Crawford, Director of Housing Operations

View Audit 43529 Questioned Costs: $1

Finding 50418 (2022-001)

Material Weakness 2022

Soldier Hollow Charter School

UT

Questioned Costs Material Weakness Reporting

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Correc...

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 43486

Finding 50373 (2022-006)

Significant Deficiency 2022

Fremont County School District No. 14

WY

Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE A...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE ACTION ? FINDING 2022-006 - SEGREGATION OF DUTIES Anticipated Date of Completion: Completed Name of Contact Person: Robin Vail, Business Manager Corrective Action Plan: We made the necessary hires during the year but understand the finding as points in time throughout the year we did have segregation of duties issues in our processes.

View Audit 42921

Finding 50363 (2022-002)

Significant Deficiency 2022

Bryan City School District

OH

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.430

Management will review time and effort documentation requirements with applicable employees.

View Audit 42532 Questioned Costs: $1

Corrective Action Plans

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