Corrective Action Plans

Finding 45598 (2022-006)

None 2022

IL

Reporting Questioned Costs Subrecipient Monitoring

Condition The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion 6/30/23. Name of Contact Person Le...

Condition The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District experienced turnover for key employees within the grant reporting process and is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 53487

Finding 45596 (2022-007)

None 2022

Harvey Public School District 152

IL

Questioned Costs Procurement, Suspension & Debarment

Condition The District did not claim expenditures in conformity with the approved detail budget. Plan The District will review the itemized budget and ensure that purchases conform. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Respon...

Condition The District did not claim expenditures in conformity with the approved detail budget. Plan The District will review the itemized budget and ensure that purchases conform. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District experienced turnover for key employees within the grant reporting process and is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 53487 Questioned Costs: $1

Finding 45583 (2022-007)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility HUD Housing Programs

Finding No. 2022 007: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Agriculture AL Number and Title: 10.551, 10.561, and COVID 19 ? 10.561 ? Supplemental Nutrition and Assistance (?SNAP?) Cluster Award Number and Award Year: 7HI4004HI, 7HI400HI4, 7HI430HI4, 7...

Finding No. 2022 007: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Agriculture AL Number and Title: 10.551, 10.561, and COVID 19 ? 10.561 ? Supplemental Nutrition and Assistance (?SNAP?) Cluster Award Number and Award Year: 7HI4004HI, 7HI400HI4, 7HI430HI4, 7HI400HI5, 7HI430HI5, 7HI460HI6, 227HIHI7F1003 Condition During our audit, we selected a non statistical sample of 60 participant files which approximated $50,000 in monthly payments, out of a population of approximately 195,000 participant files which approximated $986 million in total annual benefit payments, for testing and noted exceptions in three case files as follows: ? One case file where manually entered unearned income and medical expense deduction amounts did not agree with the documentation retained in the participant?s case file. ? Two case files where manually entered income information did not agree with the documentation retained in the respective participant?s case files. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: Remind eligibility staff to ensure that verification submitted by the household and filed in household?s electronic case folder (ECF) along with documentation on cases through DHS 1006 and/or case notes are consistent with what is processed and recorded in the eligibility system - HAWI, and that processing is completed according to Supplemental Nutrition and Assistance Program (SNAP) policy to ensure that households are receiving the maximum amount of benefits they are eligible to receive. The SNAP office would also coordinate with the Staff Development Office to put an extra emphasis on this area when conducting SNAP basic training for new eligibility workers. Expected Completion Date: September 30, 2023 Responding Official: Manuel Banasihan, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator

View Audit 51705 Questioned Costs: $1

Finding 45576 (2022-002)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility

Finding No. 2022 002: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.777, 93.778, and COVID 19 ? 93.778 ? Medicaid Cluster Award Number and Award Year: 2105HIMAP, 2205HIMAP, 2105HIADM, 2205HIADMN Condition During our ...

Finding No. 2022 002: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.777, 93.778, and COVID 19 ? 93.778 ? Medicaid Cluster Award Number and Award Year: 2105HIMAP, 2205HIMAP, 2105HIADM, 2205HIADMN Condition During our audit, we selected a non statistical sample of 60 providers for testing out of a population of approximately 1,800 providers. The providers selected for testing represented approximately $21 million of payments out of a total payment population of $223 million. The results of our testing were as follows: ? Four providers where the DHS Form 1139 was not maintained. ? Eight providers where the DHS Form 1139 did not support revalidation within the most recent five year period. Views of Responding Officials The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned The conversion to the HOKU online provider enrollment system in 2020, the staffing and workload impacts of the COVID 19 public health emergency and the inability to fill key provider enrollment section positions have combined to tax the ability of the Department to come into compliance with the stated criteria. These factors have created backlogs in the processing turnaround time for new provider enrollment applications that have been submitted by providers and are waiting to be processed by the Department. These factors have also hampered the Department?s efforts to timely outreach with providers who are at/over the five-year revalidation threshold. The Department was able to fill the section administrator over the provider enrollment section in June 2022, and also fill a key contract specialist position in August 2022. The Department entered into a new provider enrollment staff augmentation contract with Maximus effective January 1, 2023, and initial vendor performance has been promising. New provider enrollment processing time has been reduced to no more than ten days for certain provider types, and Maximus is on track to eliminate the existing provider enrollment application backlog by the third quarter of 2023. The Department is expecting these changes to result in full compliance with the stated criteria by the end of 2023. Expected Completion Date December 31, 2023 Responding Officials Jon Fujii, MED Quest Division Health Care Services Branch Administrator

View Audit 51705 Questioned Costs: $1

Finding 45566 (2022-005)

Significant Deficiency 2022

Suring Public School District

WI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for fed...

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for federal and state grants.

View Audit 48008

Finding 45560 (2022-001)

Material Weakness 2022

North Adams Jerome Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Cash Management

The School will more diligently assess the specific need of the school and put better procedures into place to ensure that the grant funds are being utilized on allowable expenditures.

View Audit 45298 Questioned Costs: $1

Finding 45555 (2022-004)

Material Weakness 2022

Independent School District No. 23

MN

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor an...

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor and obtain certified payroll reports from contractors in a timely basis. Responsible Individuals: Terry Karger, Superintendent Corrective Action Plan: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40769

Finding 45552 (2022-001)

Significant Deficiency 2022

Mountaineer Community Health Center, INC

WV

Questioned Costs Special Tests & Provisions Eligibility

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Se...

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Services Under the Health Center Program AL #93.527 Recommendation: We recommend the Center provide training to employees to ensure that the sliding fee discounts are being properly applied, supported, and documented. In addition, we recommend the employees administering the sliding fee discounts be properly monitored and supervised to ensure compliance with program documentation. Action Taken: The Mountaineer Community Health Center, Inc.'s management will take the necessary steps to ensure that the sliding fee discounts are being properly applied and documented to support the determination of adjustments to patient charges. Ciro Grassi, Chief Executive Officer is responsible for implementing these procedures by December 31, 2022.

View Audit 46213

Finding 45543 (2022-001)

None 2022

National Endowment for Democracy

DC

Questioned Costs Subrecipient Monitoring Reporting

Management?s Response and Corrective Action Plan: As noted in the audit, NED management is and has been aware of the FFATA reporting requirements. For the record, NED management takes a serious approach to FFATA regulations. NED?s concerns regarding FFATA compliance are rooted in concern for our gr...

Management?s Response and Corrective Action Plan: As noted in the audit, NED management is and has been aware of the FFATA reporting requirements. For the record, NED management takes a serious approach to FFATA regulations. NED?s concerns regarding FFATA compliance are rooted in concern for our grantees working in the sphere of human rights and democracy, particularly those NED partners working in the world?s most hostile authoritarian countries. As stated in our response to the FY 21 Audit, NED staff analysis of the potential reporting requirements recognized two significant risks to NED?s partners and the success of its programs: 1) reporting all first-tier subawardees would mean posting the identity of recipients and details of sensitive awards on a publicly accessible website, and 2) reporting NED partners as first-tier subawardees of the Department of State on a public website of federal funding accountability undermines the Congress? intentional decision to protect the independence of NED?s programmatic decision-making when it crafted the NED Act. However, NED seeks to balance these legitimate concerns with our desire to comply with the spirit of transparency rooted in FFATA, recognizing the importance of transparency and accountability as foundational tenets of a democratic society. As NED management stated in response to the FY 21 audit, in 2015, DOS offered NED the option of case-by-case waivers of individual subgrantees, rather than a per-country or blanket waiver of subgrantees which would have allowed for a practicable solution to meet the reporting requirements. In response and with notice to DOS, NED proposed and implemented an alternate method of compliance by posting information about subrecipients and funded programs on a searchable online database with content controlled by NED, with anonymized records for sensitive programs. This flexibility is essential to NED?s sensitive grantmaking program, where we often must make quick adjustments to anonymize information when partners face new risks in their operating environment. In total, NED currently has more than 700 grants in 50 countries requiring special protection of grantee identities. Corrective Action Plan NED renewed discussions to find a resolution to this issue in 2022, with leadership at NED and at DOS serving as a catalyst for a fresh approach to the issue. In our correspondence and discussion with DOS officials, NED management and staff have continually cited the legitimate concern for the security of our grantees and that the disclosure of NED?s grantees on a federal website runs contrary to NED?s standing as an independent entity. In response, DOS once again stated that a blanket waiver was not possible. Further, DOS advised NED that it approached OMB on this issue and that OMB would not entertain granting a formal exemption to NED. Unfortunately, this response from DOS fails to address NED?s concerns or offer any solutions regarding risks that public disclosure poses to its grantees. We aim to prevent this from becoming a reoccurring issue on our audits, and NED management believes there are viable solutions beyond a blanket exemption. It is NED?s understanding that DOS conducts its own assessment of risks to grantees before any public disclosure, and issues waivers from disclosure for individual grants deemed sensitive. NED would like to learn more about the process DOS uses to make that risk determination and apply it to the disclosure requirements related to NED?s most sensitive grants. Further, NED would like to explore using NED?s public website portal to disclose all non-sensitive grants to maintain a level of transparency. This would allow NED the flexibility to respond to evolving threats to our grantees and allow for public disclosure without using a US government website. NED Management is continuing the discussion of FFATA compliance with the Department of State and is scheduled to meet with the Acting Assistant Secretary, Bureau of Democracy, Human Rights, and Labor and other senior DOS staff to find a path forward on this issue. As stated above, NED takes this issue seriously and management will work on a solution to this issue that is consistent with NED?s mission and one that prioritizes the security of NED?s most vulnerable partners around the world. Responsible person is: Maju Varghese, Chief Operating Officer Anticipated completion date: 09/30/2023

View Audit 46212

Finding 45537 (2022-001)

None 2022

University of Dallas

TX

Student Financial Aid Questioned Costs Special Tests & Provisions

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature b...

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature but need correction. The following is a Corrective Action Plan to address such deficiency. Reference Number 2022-001 Responsible Parties: James Huebner, UD Financial Aid and Marissa Darby, UD Registrar offices UD Financial Aid will request a copy of the Enrollment File Submission from the UD Registrar to ascertain that the appropriate formatting is performed from the UD Student Information System/Financial Aid Management System. (SIS/FAMS) Upon such assessment, UD Financial Aid in conjunction with UD Registrar will employ the expertise of the UD SIS/FAMS Systems Administrator, Blake Palmer, to ensure compliance with the file layout provided by the Third-Party Enrollment reporting agency the National Student Loan Clearinghouse. If such file layout cannot be corrected in the UD SIS/FAMS, then UD Financial Aid along with the UD SIS/FAMS Systems Administrator will report the specific error to the University?s ERP provider (Ellucian) for modification. To resolve the error while such modifications are being deployed the UD Financial Aid will employ the expertise of UD Institutional Effectiveness to edit such file to comply with the aforementioned format. UD Financial Aid will audit such records in the NSLDS system to ensure all data integrity end to end. The described process will be fully implemented by November 30, 2022. If the expertise of the University?s ERP provider (Ellucian) is needed to correct specific errors to execute a more automated process, the time frame may be extended to no later June 1st 2023.

View Audit 39996

Finding 45529 (2022-012)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Student Financial Aid

Finding No. 2022 012: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITAN...

Finding No. 2022 012: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 14 participant files for testing out of a population of 138 participant files that were initially determined by the Title IV-D agency as not cooperating with the child support enforcement requirements. We noted 3 files did not contain any correspondence, notices, or documentation to indicate whether any follow up action, up to and including case closure and cessation of benefits, were performed. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Based on my review of the selected cases, particularly the cases that were properly closed due to non-compliance with child support requirements, I found that the Processing Centers received hard-copy notifications from the Child Support Enforcement Agency (?CSEA?). The three cases indicated as having no closure notices, there were no hard-copy notifications found in the clients? electronic case files. The referrals to CSEA are done through an interface between the HAWI and CSEA's KEIKI systems. When a recipient is determined non-compliant by CSEA, the information is sent via the interface from KEIKI to HAWI in the form of a system-generated alert. This process worked well when application processing and maintenance of recipient cases were done in a case management method (e.g., each eligibility worker assigned to process applications and/or maintain a caseload of active cases). This method, eligibility workers would manage their caseloads and check for incoming alerts for cases assigned to them; these alerts would include the CSEA non-compliant alerts coming from KEIKI system. Workers were able to take appropriate and timely action in response to the alerts received. However, necessary changes were made to how applications and active cases are managed. The division stopped the case management method and converted to "task-oriented" processing statewide. Workers are no longer assigned to caseloads but are assigned to "tasks" such as processing applications, incoming documents/verifications, reported changes, six-month review and annual recertifications, etc. A case is not reviewed and worked in HAWI until a worker is prompted to do so, e.g., six-month review, annual recertification, change was reported by the household, or when a document pertaining to a case is received by the Processing Center such as hard-copy notice sent from CSEA indicating a client did not comply with child support requirements. When any one of these occur, then the worker who is assigned to that task will check for alerts for the case. Aside from that, recipient cases are not reviewed. So how the "alerts" were developed in HAWI no longer works for the way we currently process applications and maintain cases. We are unable to modify the HAWI system because we are currently developing a new eligibility system that will replace HAWI. Corrective Action Taken or Planned: We created an ad hoc report to identify Temporary Assistance for Needy Families Program (TANF) recipient cases that received the HAWI alert, ?REASON [Numeric Code]: CLIENT FAILED TO COOPERATE W/CSEU ON [mmddyyyy]?, generated by the interface with the KEIKI system. The report identifies cases by Case Number, Case Name, and assigned Processing Center. The program office will disseminate the list to the Processing Centers to take appropriate and timely action. The ad hoc report will be requested from the Department?s Office of Information and Technology (?OIT?) and disseminated monthly. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 51705 Questioned Costs: $1

Finding 45528 (2022-011)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility

Finding No. 2022 011: Eligibility (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Co...

Finding No. 2022 011: Eligibility (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 60 participant files, representing approximately $39,000 of benefit payments, out of a population of approximately 8,700 cases, representing approximately $17.8 million of benefit payments, for testing and noted exceptions in 17 case files as follows: ? Nine case files where eligibility redeterminations were not completed in the timeframe required by the State Plan. ? Seven case files where there was no evidence of a TANF case worker?s signature on the eligibility redetermination form. ? One case file where the interview process was not conducted within the forty-five (45) day timeframe required by the State Plan. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Administration for Children and Families (?ACF?) will be notified in writing, within the required timeframe, if additional amendments will be or are made to the current Temporary Assistance for Needy Families State Plan. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 51705 Questioned Costs: $1

Finding 45527 (2022-010)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility

Finding No. 2022 010: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITA...

Finding No. 2022 010: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 60 case files for testing and noted 11 instances where the Department?s records did not support the use of the income information obtained through Income Eligibility and Verification System (?IEVS?) to evaluate or re-evaluate the benefit calculation. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: It was noted in the Corrective Action Plan, in response to the State fiscal year 2021 audit finding, the DHS 1006 form, ?Eligibility Documentation? (formerly titled ?Interview Documentation?), was revised to require the eligibility of staff to notate the date the Income Eligibility and Verification System (IEVS) query was completed, the findings, and what information was used for eligibility determinations. However, for most of the State fiscal year 2022, the interview requirement for new applicants and annual recertifications for recipients were waived; therefore, the DHS 1006 form was not utilized. Form DHS 1006 will be revised further to create IEVS query fields specifically under Section IX ? Temporary Assistance for Needy Families (TANF) Requirements, and a policy clarification will be issued to remind staff of the IEVS query requirement and instructions on how to complete the DHS 1006 form. Expected Completion Date: September 30, 2023 Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 51705 Questioned Costs: $1

Finding 45525 (2022-004)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility

Finding No. 2022 004: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we selected a non statistical s...

Finding No. 2022 004: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we selected a non statistical sample of 60 providers for testing out of a population of approximately 1,800 providers. The providers selected for testing represented approximately $240,000 of payments out of a total payment population of $7.2 million. The results of our testing were as follows: ? Four providers where the DHS Form 1139 was not maintained. ? Eight providers where the DHS Form 1139 did not support revalidation within the most recent five year period. Views of Responding Officials The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned The conversion to the HOKU online provider enrollment system in 2020, the staffing and workload impacts of the COVID 19 public health emergency and the inability to fill key provider enrollment section positions have combined to tax the ability of the Department to come into compliance with the stated criteria. These factors have created backlogs in the processing turnaround time for new provider enrollment applications that have been submitted by providers and are waiting to be processed by the Department. These factors have also hampered the Department?s efforts to timely outreach with providers who are at/over the five-year revalidation threshold. The Department was able to fill the section administrator over the provider enrollment section in June 2022, and also fill a key contract specialist position in August 2022. The Department entered into a new provider enrollment staff augmentation contract with Maximus effective January 1, 2023, and initial vendor performance has been promising. New provider enrollment processing time has been reduced to no more than ten days for certain provider types, and Maximus is on track to eliminate the existing provider enrollment application backlog by the third quarter of 2023. The Department is expecting these changes to result in full compliance with the stated criteria by the end of 2023. Expected Completion Date December 31, 2023 Responding Officials Jon Fujii, MED Quest Division Health Care Services Branch Administrator

View Audit 51705 Questioned Costs: $1

Finding 45522 (2022-002)

Material Weakness 2022

Urban Redevelopment Authority of Pittsburgh

PA

Questioned Costs Eligibility HUD Housing Programs

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have in...

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have internal controls in place to ensure all Tenant Income Certification forms were reviewed for existing HOME projects. The URA?s current process is supposed to be that external property managers prepare the forms and the URA obtains the forms from the external property managers to review the forms to ensure the HOME projects are in compliance with the eligibility requirements. We reviewed a sample of Tenant Income Certification forms and noted that for one existing HOME project the Tenant Income Certification forms were not obtained by the URA during 2022 and for one HOME project the forms were obtained and in compliance but not signed. In conjunction with the audit, the URA obtained the forms from the one HOME project from the external property managers, and we noted that the forms reviewed were in compliance with the eligibility requirements. Action: The URA is updating its policies and procedures for its annual certification of tenant income and rent compliance for HOME-assisted projects. With the revamped policies and procedures and updated project information, we will be able to complete the annual compliance in a more timely and efficient manner. The URA will complete the remaining tenant income certifications before the end of the calendar year.

View Audit 51169

Finding 45515 (2022-002)

Significant Deficiency 2022

Vilas County

WI

Internal Control / Segregation of Duties Questioned Costs Cash Management

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department head will review all staff prepared grant payment requests for accuracy prior to submission. If the grant payment request is prepared by the department head, the Finance Director will review prior to submission. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The secondary review of grant payment requests will be completed by December 31, 2022.

View Audit 51160

Finding 45513 (2022-002)

Material Weakness 2022

Morrison County

MN

Reporting Questioned Costs Material Weakness

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the ann...

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the annual Project and Expenditure Report submitted for Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to the U.S. Treasury was done so incorrectly. The County has reviewed the U.S. Department of the Treasury guidance and form instructions to ensure it is correctly reporting its CSLFRF activity going forward. Anticipated Completion Date: The correction will be made on the Annual Project and Expenditure Report due in April 2024, for the reporting period ending March 31, 2024.

View Audit 50608 Questioned Costs: $1

Finding 45506 (2022-003)

Material Weakness 2022

Detroit Housing Commission

MI

HUD Housing Programs Questioned Costs Material Weakness

Finding Number: 2022-003 Condition: Inspections selected for testing did not include complete information to support completed inspections and enforcement of repairs. Planned Corrective Action: Weekly, the Landlord Liaison will review the 3rd Party scheduled inspection report and reconcile it with t...

Finding Number: 2022-003 Condition: Inspections selected for testing did not include complete information to support completed inspections and enforcement of repairs. Planned Corrective Action: Weekly, the Landlord Liaison will review the 3rd Party scheduled inspection report and reconcile it with the Yardi Inspection Report to promptly ensure inspection completeness. Yardi Reports will be reviewed and monitored by the Department Manager/Supervisor to ensure we are operating in accordance with industry standards. The Yardi Reports will also be utilized in working with our Inspections contractor for accuracy and reliability with annual reporting to ensure all Inspections are conducted in the regulatory time frames whether initials, bi-annual or Quality Control Inspections to ensure housing stock is HQS compliant. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 45566

Finding 45505 (2022-002)

Material Weakness 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding Number: 2022-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Ren...

Finding Number: 2022-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly, Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45502 (2022-004)

Significant Deficiency 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Cash Management

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residen...

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residents, and Management the ability to streamline the continued occupancy and eligibility process, DHC will continue to utilize the manual application process with the following controls in place: 1. There will be ongoing training to support staff in Public Housing Rent Calculation. Within the designated training, Housing Specialists, Property Managers, Assistant Property Managers and Compliance Specialists will focus on correctly calculating subsidy for applicants and residents. Trainings will include but are not limited to properly identifying and verifying income, expenses, allowances, adjusted income, total tenant payment (TTP), utility standards, PHA payment and subsidy standards. 2. Regional Managers will conduct the first line of quality control file reviews. Upon Housing Specialist, Property Manager and Assistant Property Manager's completing Initial Eligibility, Annual and Interim recertifications, Regional Managers will review the proposed certification against the certification's checklist for approval. 3. The Compliance Department will conduct ongoing Quality Control File Reviews on a 10% sample selection of households to ensure timely completion and accuracy of ongoing participant rent determination. a. When deficiencies are identified during a Quality Control review, site staff will have 7 days to cure and upload the corrective file to SharePoint. b. The final quality control review will also include reconciliation for acceptance of the electronic file to PIC. 4 . To address the incorrect utility allowance amounts being utilized to calculate tenant rent, the following will occur: a. DHC's REM Department will work with DHC's IT Department of update the Utility Allowance tables in the housing's Yardi Software. Current utility allowances will be entered in the software's utility allowance table and will prepopulate based on the action type and effective date of the recertification. b. Site staff will include the printed utility allowance chart within the certification with the allowance amount provided clearly identified for review by the Regional Manager when conducting the first line of quality control file review. Contact person responsible for corrective action: Scharre Leslie, Operations Analyst & Compliance Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45497 (2022-001)

Significant Deficiency 2022

Western Area Career & Technology Center

PA

Questioned Costs Procurement, Suspension & Debarment

We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving f...

We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving forward. When federal money is used, we will not use cooperative purchasing programs as the only source of quotation/bid for federal purchases. We also implemented processes to improve documentation relating to purchases that meet sole source criteria. Anticipated Completion Date: The District will implement the above procedure immediately.

View Audit 45565 Questioned Costs: $1

Finding 45496 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Coon Rapids

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 Finding 2022-002 Recommen...

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 Finding 2022-002 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 45564

Finding 45488 (2022-002)

Significant Deficiency 2022

City of Downey

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer ...

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer outstanding loans, and is continues working on a process to review all loans. The City will complete implementation of a monitoring process in the following fiscal year. Proposed Completion Date: June 30, 2023

View Audit 46535

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

Questioned Costs Reporting Significant Deficiency § 200.303

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45475 (2022-004)

Significant Deficiency 2022

Union College

NE

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention docum...

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes or documentation deemed appropriate by the Department of Education is available for the Perkins loans that will be assigned to the Department of Education. The assignment process will be completed by June 30, 2023. The remaining loan files will then be reviewed. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. This review will be completed in FY24. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: FY24.

View Audit 46373

Corrective Action Plans

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