Corrective Action Plans

Finding 44355 (2022-001)

Significant Deficiency 2022

LA

HUD Housing Programs Questioned Costs Cash Management

Statement of Condition During the year ended June 30, 2022, the project did not make the required monthly deposits to the replacement reserve in the amount of $3,000. Views of Responsible Officials Management agrees with the finding and has requested approval from HUD to withdraw funds from the resi...

Statement of Condition During the year ended June 30, 2022, the project did not make the required monthly deposits to the replacement reserve in the amount of $3,000. Views of Responsible Officials Management agrees with the finding and has requested approval from HUD to withdraw funds from the residual receipts reserve to fund current deficits. As disclosed in Note 13, the Trustees are working on replacing the current Board Members of the Corporation. Contact Person Responsible: Tom Farris, Director of Accounting and Finance

View Audit 38745

Finding 44276 (2022-002)

Significant Deficiency 2022

La Salle University

PA

Questioned Costs Reporting Significant Deficiency

Student Financial Assistance Cluster ? CFDA No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding:...

Student Financial Assistance Cluster ? CFDA No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The development of a Pell report and process through the University?s Student Information System (BANNER) is the priority to address and ensure timely and accurate PELL reporting to COD. When the reports are received back from COD, any exceptions that are identified will be corrected by the next COD file submission. Any exceptions that cannot be resolved before the next COD file submission will be escalated. This process ensures that any new Pell disbursements are identified and reported to COD weekly, in order to remain within the 15-day requirement for Pell reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Houseman, Director of Financial Aid Planned completion date for corrective action plan: April 28, 2023

View Audit 48653

Finding 44275 (2022-003)

Significant Deficiency 2022

La Salle University

PA

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster ? CFDA No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fin...

Student Financial Assistance Cluster ? CFDA No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Master Promissory Notes are stored securely in the Bursar?s office in locked, fireproof cabinets until they are assigned. The University has sent master promissory notes for delinquent loans to the Department of Education. Assignment of past due loans to Department of Education is processed on a rolling monthly schedule. Original master promissory notes are required for the transfer. If loan records are determined to be missing we will request permission to assign these records to the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Ashley Slowe, Director, Student Accounts Receivable Planned completion date for corrective action plan: April 28, 2023

View Audit 48653

Finding 44270 (2022-002)

Significant Deficiency 2022

Cornish College of the Arts and Cornish Foundation

WA

Questioned Costs Student Financial Aid Reporting

2022-002 Student Financial Aid ? Assistance Listing No. 84.SFA Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's rec...

2022-002 Student Financial Aid ? Assistance Listing No. 84.SFA Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Corrective Reports to National Student Clearinghouse: The Assistant Registrar will submit corrective reports to the National Student Clearinghouse (NSC) within one day of receipt of the error file to ensure compliance with reporting timelines. Candidates for Graduation: Completed Graduates: The Assistant Registrar will ensure that the Exit date field and Withdrawal date field for all graduation candidates are updated within 45 days of the last day of the term. Candidates who successfully complete all degree requirements are coded in Jenzabar as GR for graduation. The student record is sealed, and a final transcript is printed. The Assistant Registrar will run the special NSC Graduation Report as an ad hoc report periodically throughout the 45-day period. Candidates who do not complete: The Assistant Registrar will ensure that the Exit field date and the Withdrawal field date is updated for all candidates who do not complete their degree requirements within 45 days of the last day of the term. The departure reason will be updated as NR for non-returning (with the subheading of LOA if appropriate). The Assistant Registrar will run a report for the NSC on the 15th of each month as scheduled (May 15, June 15, etc.). Candidates who do not graduate will be reported to the NSC via the standard monthly report run on the 15th of each month. Enrolled Spring Students who do not register for the fall term: The Assistant Registrar will ensure that all students who are not registered for the fall term by June 5th are coded with the enrollment status of NR (non-returning) in Jenzabar. The Withdrawal and Exit fields in Jenzabar will be updated with the last date of attendance/last day of the term. The Assistant Registrar updates the National Student Clearinghouse (NSC) on the 15th of each month, and NSC subsequently updates the National Student Loan Data System (NSLDS). Students that register for the fall term after June 5th will be updated in Jenzabar, their WD and Exit dates will be revised, and the NSC updated of the new status. Name(s) of the contact person(s) responsible for corrective action: Adrienne Bolyard Dean of Academic Services and Registrar Planned completion date for corrective action plan: The completion date for this corrective action was executed February 24, 2023. This plan will be in effect going forward.

View Audit 48651

Finding 44253 (2022-001)

Material Weakness 2022

Pennswood Village

PA

Questioned Costs Material Weakness Reporting

Finding 2022-001 Condition The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to resi...

Finding 2022-001 Condition The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. Additionally, the report did not contain a documented review and approval of the reports prior to submission. Clerical errors were identified during testing totaling $25,179 and expenses were counted twice in error totaling $38,423 Corrective Action Plan Corrective Action Planned: The Company agrees with the finding. It is believed that verifiable lost revenues were more than sufficient to fully cover the funds received even eliminating these expenditures. Nonetheless, if any additional similar funding is ever sought or received, the Company will implement policies and procedures to ensure there is appropriate review of the submissions and lost revenue calculations. The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify independent living unit revenues are included in the lost revenues? calculation. Name(s) of Contact Person(s) Responsible for Corrective Action: Daniel Murray, CEO and Timothy McQuaid, CFO Anticipated Completion Date: completed

View Audit 44404 Questioned Costs: $1

Finding 44250 (2022-003)

Significant Deficiency 2022

Syracuse Housing Authority

NY

HUD Housing Programs Questioned Costs Reporting § 200.343

Name of Auditee: Syracuse Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2022 CAP Prepared by: William Killory, Chief Financial Officer Phone: (315) 470-4330 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2022-003...

Name of Auditee: Syracuse Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2022 CAP Prepared by: William Killory, Chief Financial Officer Phone: (315) 470-4330 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2022-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - Closeout of CFP grants and all related reports will be handled by the Comptroller and CFO on a going forward basis in a timely manner subsequent to the grant being fully expended. The Authority will also familiarize ourselves with the Capital Fund Guidebook to ensure reporting requirements are being met. (c) Planned implementation date of correct action - Completed by June 30, 2023

View Audit 40393

Finding 44249 (2022-001)

Significant Deficiency 2022

Delta Sigma Theta Sorority Inc.

DC

Questioned Costs Procurement, Suspension & Debarment Reporting

Finding 2022-001: Significant Deficiency over Financial Reporting Responsible Official?s Response and Corrective Action Plan The Board approved a new Credit Card Policy for the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationsh...

Finding 2022-001: Significant Deficiency over Financial Reporting Responsible Official?s Response and Corrective Action Plan The Board approved a new Credit Card Policy for the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains only three (3) sponsored credit cards. Generally, payments to vendors through credit card instruments account for less than three percent (3%) of all expenditures processed by the organization. Nevertheless, we recognize and acknowledge that a material risk of exposure is present. To mitigate this risk, the Sorority has established a Board-level committee whose sole responsibility was to establish a set of policies and guidelines around: 1. Who may have access to Sorority-sponsored credit cards, 2. The range of limits that will be available to staff on individual cards, 3. The frequency of required reconciliations by the Accounting and Finance Department, 4. The chains of approval that will be required for each in the range of limits established by the Board; and 5. The consequence(s) of deviation from the Board?s mandated Policy. The Board?s guidelines are now published and available; however, no new cards will be issued in the near-term. Further, the Sorority?s Accounting Department continues its practice of conducting robust, monthly reviews of each line-item appearing on the three (3) credit card statements. The Team will continue to make certain that receipts are present for all expenditures that exceed $25; and will monitor the types of transactions processed via credit card to ensure their legitimacy. Planned Implementation Date of Corrective Action April 2023 Person(s) Responsible for Corrective Action Pamela R. Hill, Treasurer Meskerem Alemu, Sr. Accounting Manager

View Audit 39369

Finding 44245 (2022-008)

Significant Deficiency 2022

Randolph Southern School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this re...

FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this report for internal control prior to submission. Corrective Action Plan: Central Office staff will print off the report, list the person that prepared the report, and sign the report for FY2023.

View Audit 48843

Finding 44244 (2022-007)

Material Weakness 2022

Randolph Southern School Corporation

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-007: ESSER PAYROLL The School Corporation did not have a documented internal control over payroll claims in place relating to the Allowable Activities and Allowable Costs compliance requirements. Corrective Action Plan: Central Office staff will verify and sign reports for FY2023.

View Audit 48843

Finding 44236 (2022-003)

Material Weakness 2022

Randolph Southern School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Respectfully, the school corporation does not agree with several of the findings in regards to segregation of duties and purchases. First, the SBOA auditors' told the school corporation during the 2019 audit that operating the school lunch program through the extracurricular account was not legal. ...

Respectfully, the school corporation does not agree with several of the findings in regards to segregation of duties and purchases. First, the SBOA auditors' told the school corporation during the 2019 audit that operating the school lunch program through the extracurricular account was not legal. The school corporation was informed that this account must be transferred to Central Office and a Corrective Action Plan must be in place. This directive was incorrect and pointed out in the official response from November 5, 2019 under IC 20-26-5-4(a)(l l). Second, segregation of duties, oversight, and approval of functions existed in 2019 and are presently occurring daily, weekly, and monthly within the cafeteria program under the corporation accounts and supervision of Central Office. Cafeteria workers record and submit timesheets of duties performed during each payroll period. The Cafeteria Director verifies and signs timesheets to be submitted to the Treasurer and Deputy Treasurer for review and payment from the Cafeteria account. A payroll docket report is sent to the Superintendent prior to payment from the bank. Prior to the 2019 audit, the High School Treasurer spent approximately two hours per day counting cash received each day from school lunches purchased. She also receipted those funds it into the software system, made deposits to the bank, paid invoices for food expenses, and processed part of payroll. Tasks conducted by the High School Treasurer were segregated by a timesheet and supervised by the High School Principal. All those tasks were shifted to Central Office in 2020 and are now segregated to the Treasurer and Deputy Treasurer. The Treasurer documents hours spent on Cafeteria accounts on a timesheet for review and signature by the Superintendent. Financial reports of expenditures and revenues are provided for review and oversight to the Superintendent and School Board at monthly board meetings. Third, RSSC has a small Central Office consisting of a Superintendent, Treasurer, Deputy Treasurer, and Secretary. It has no Assistant Superintendents, Human Resources Director, or Business Manager. Each person in Central Office wears multiple hats and performs multiple duties each day. It was noted in the Audit Report filed from July 1, 2008 to June 30, 2010 that " ...Randolph Southern School Corporation is unable, due to financial limitations, to employ additional personnel to segregate duties in our receipts and cash and investment balances. This statement would apply to all of our internal controls. " The circumstances for RSSC have not changed in the audit periods from July 1, 2010 through June 30, 2022. Corrective Action Plan: The School Board had chosen not to add additional staffing due to costs. RSSC is still unable to segregate duties for financial transactions and reporting. Fourth, the Cafeteria Program only has one full-time staff member, the Cafeteria Director. Eight part-time cafeteria workers prepare and feed up to 300 students each day. This food service program is one of the best run programs in the State oflndiana. It has not had one food preparation or sanitation violation from IDOE or Department of Health in the last 12 years. Fifth, the Cafeteria Program is economically efficient and fiscally responsible. The account carries at least a 3-month cash balance at all times. This success is a direct result of oversight by the combination of the Superintendent, Treasurer, and Cafeteria Director. RSSC adopted board policy 6114 Cost Principles-Spending Federal Funds on May 9, 2016. RSSC has had an Indirect Cost Rate in place since 2013. The adopted policy allows the school corporation to apply Indirect Costs to all federal funds including the Cafeteria account. On December 5, 2019, email communications between the Dr. Donnie Bowsman, Superintendent and Tina Herzog, IDOE Assistant Director of Operations and Food Distributions clearly state the school corporation can apply the Indirect Cost Rate to the Cafeteria account. The email communication clearly states that the high cash balance was a result of not applying the Indirect Cost Rate to the Cafeteria account (See Exhibit 1 Emails). The Indirect Rate was approved by the IDOE Office of School Finance and existed prior to the audit years being referenced in the finding. Technically, the prospective portion (going forward for the next school year) as referenced on pages 24-25 of USDA Indirect Cost Guidance Manual pertains to the 2013 Fiscal Year. Moreover, the fact was reiterated by the IDOE School Nutrition Office with email communications on December 5, 2019, not 2021 or 2022 as referenced in the finding. RSSC has not charged or recouped the Cafeteria Account the Indirect Cost rate for many years and has subsidized this account which should be independent and self-sufficient. The School Corporation did not apply the Indirect Cost Rate in 2020 or 2021 because we were not sure how many students would be eating and how fiscally sound the account would be due to students not attending school because of COVID. Corrective Action Plan: The Indirect Cost Rate will be applied and collected in the future prior to June 30 of each current fiscal year. It should also be noted that in 2021, RSSC purchased a new cafeteria dishwasher utilizing ESSER II funds. This unit was 20+ years old and needed to be replaced in order to continue feeding children and to run the food service program. This expense could have been and should have been a direct cost of $58,189 to the Cafeteria account. However, due to the unknown circumstances of COVID, the RSSC could not take a chance. The ESSER II grant is still open and we are now questioning whether this expense could be charged directly to the Cafeteria account. Those ESSER II fund could be utilized for staffing to support student learning loss and remediation. Sixth, COVID caused this financial account to increase exponentially from 2020 to 2021. ESSER funds were provided by the federal government to provide free lunches to every child which paid the food operations expenses for two school years. Student participation of eating school lunches increased during these time periods. Additionally, staff members were receiving hazard pay incentives on top of their regular hourly rate. Further, the School Corporation and Cafeteria Program took on the enormous task of feeding children over the summers of 2020 and 2021 when COVID cases were at its peak. The cafeteria personnel fed 5286 and 5740 students respectfully during those summers. The number of meals served during the summer almost equaled the total amount of meals served during the entire school year for each respective academic year. These additional meals created additional unexpected revenues for the fiscal year. The school corporation did not charge mileage for satellite lunches being delivered or indirect costs.

View Audit 48843 Questioned Costs: $1

Finding 44219 (2022-005)

Material Weakness 2022

Oberon Public School District No. 16

ND

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the con...

2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the construction of the new school. Corrective Action Plan: We agree, business manager will ensure that all wage rate reports are received for all future construction. Anticipated Completion Date: FY 2022-2023

View Audit 45283

Finding 44218 (2022-004)

Material Weakness 2022

Oberon Public School District No. 16

ND

Internal Control / Segregation of Duties Questioned Costs Material Weakness

2022-004 - Impact Aid Grant - Impact Aid Documentation - ALN 84.041 - Material Weakness and Material Non-Compliance Condition: Oberon Public School District does not have adequate support documentation for the Impact Aid Grant. Oberon Public School District was unable to substantiate amount claimed ...

2022-004 - Impact Aid Grant - Impact Aid Documentation - ALN 84.041 - Material Weakness and Material Non-Compliance Condition: Oberon Public School District does not have adequate support documentation for the Impact Aid Grant. Oberon Public School District was unable to substantiate amount claimed on the 2022 application submitted for the Impact Aid Grant. Unsubstantiated items include children with disabilities who reside on eligible Indian lands and children who reside on eligible Indian lands. Corrective Action Plan: We agree, the District will acquire and maintain the proper supporting documentation surrounding the Impact Aid Grant. Anticipated Completion Date: FY 2022-2023

View Audit 45283

Finding 44211 (2022-008)

Significant Deficiency 2022

Peru Community Schools

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and w...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and will be approved by the treasure to ensure accurate FTE is reported before submitting the reports. Anticipated Completion Date: : 6/01/2023

View Audit 45281

Finding 44199 (2022-004)

Significant Deficiency 2022

Simpson Housing Services, Inc.

MN

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

2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applica...

2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining three bids for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, the Organization was not testing vendors for suspension and debarment. Responsible Individuals: David Senior, Finance Director Corrective Action Plan: This deficiency was due to staff transitions in our finance office. All monthend administrative cost allocations will have a documented second review by the Finance Director. We anticipate this finding to be resolved in fiscal year 2023.

View Audit 47914

Finding 44195 (2022-005)

Significant Deficiency 2022

Seymour Community School District

WI

Equipment & Real Property Management Questioned Costs Significant Deficiency

Reference Number: 2022-004 Description: Equipment/Real Property Corrective Action Plan: The District will have the Buildings and Grounds Supervisor communicate the Davis-Bacon prevailing wage requirements to the contractors of equipment purchased with federal grant funds and the Business Manager...

Reference Number: 2022-004 Description: Equipment/Real Property Corrective Action Plan: The District will have the Buildings and Grounds Supervisor communicate the Davis-Bacon prevailing wage requirements to the contractors of equipment purchased with federal grant funds and the Business Manager will verify that these requirements are met. Contact Information: For additional information regarding this finding please contact Peter Kempen, Director of Business Services, at 920-833-2304

View Audit 46345

Finding 44189 (2022-003)

None 2022

County of Pulaski, Va

VA

Questioned Costs Subrecipient Monitoring Reporting

Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.

View Audit 46336

Finding 44188 (2022-001)

Material Weakness 2022

Mukilteo School District No. 6

WA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

See corrective action plan for chart/table.

View Audit 44726 Questioned Costs: $1

Finding 44185 (2022-003)

Significant Deficiency 2022

Do Good Multnomah

OR

Questioned Costs Cash Management Significant Deficiency

Finding # 2022-003 Significant deficiency over financial reporting Significant deficiency/immaterial noncompliance over federal awards U.S. Department of the Treasury 21.027 Coronavirus State and Local Recovery Funds Finding: Expenses were charged to the contract which related to future periods. Rec...

Finding # 2022-003 Significant deficiency over financial reporting Significant deficiency/immaterial noncompliance over federal awards U.S. Department of the Treasury 21.027 Coronavirus State and Local Recovery Funds Finding: Expenses were charged to the contract which related to future periods. Recommendation: There should be reconciliations and oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements and U.S. generally accepted accounting principles. Corrective Action: We are reviewing invoices to ensure all expenses are recorded in the proper period. Anticipated Completion Date June 30, 2023

View Audit 44722 Questioned Costs: $1

Finding 44184 (2022-005)

None 2022

Do Good Multnomah

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding # 2022-005 Significant deficiency/immaterial noncompliance over federal awards U.S. Department of the Treasury 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Finding: Amounts charged to the contract were unallowable. Recommendation: Procedures should be implem...

Finding # 2022-005 Significant deficiency/immaterial noncompliance over federal awards U.S. Department of the Treasury 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Finding: Amounts charged to the contract were unallowable. Recommendation: Procedures should be implemented to provide oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Corrective Action: We will provide additional training to staff on proper expense charges as well as review invoices to ensure all expenses are allowable before requesting reimbursement. Anticipated Completion Date December 31, 2023

View Audit 44722 Questioned Costs: $1

Finding 44180 (2022-004)

Significant Deficiency 2022

Do Good Multnomah

OR

Questioned Costs Significant Deficiency

Finding # 2022-004 Significant deficiency over financial reporting Significant deficiency/immaterial noncompliance over federal awards U.S. Department of Housing and Urban Development 14.231 Emergency Solutions Grant Program Finding: Amounts charged to the contract did not have adequate documentatio...

Finding # 2022-004 Significant deficiency over financial reporting Significant deficiency/immaterial noncompliance over federal awards U.S. Department of Housing and Urban Development 14.231 Emergency Solutions Grant Program Finding: Amounts charged to the contract did not have adequate documentation supporting the amounts billed. Recommendation: Payments should not be initiated without documentation to support expenses and all supporting documentation should be retained. Corrective Action: We will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies. Anticipated Completion Date December 31, 2023

View Audit 44722

Finding 44179 (2022-002)

Material Weakness 2022

Do Good Multnomah

OR

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding # 2022-002 Material weakness U.S. Department of Treasury U.S. Department of Housing and Urban Development 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Finding: Invoices and timesheets/payroll records approvals co...

Finding # 2022-002 Material weakness U.S. Department of Treasury U.S. Department of Housing and Urban Development 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Finding: Invoices and timesheets/payroll records approvals could not be substantiated. Recommendation: Supervisors should sign off on invoices and timesheets during the process of review. Procedures should be in place to ensure all reviews are completed timely. Corrective Action: We are implementing electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. We are also reviewing each invoice prior to payment to ensure invoices are approved. Anticipated Completion Date: June 30, 2023

View Audit 44722

Finding 44178 (2022-002)

None 2022

Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)

KS

Cash Management Questioned Costs Reporting

PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended Decem...

PENN MANOR APARTMENTS 601 S Penn Ave. Independence, KS 67301. Corrective Action Plan August 17, 2023 Penn Manor Apartments HUD Project No. 102-11030 Audit performed by Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit Year ended December 31, 2022 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 Allowable Costs Statement of condition: The Organization repaid $7,200 on a related party loan without surplus cash or HUD approval. Comments on the Finding and Each Recommendation: This was a finding from prior year, and once it was brought to our attention, all payments ceased. As reported in our prior year finding, the owner's SEK Lutheran's, Inc, a non-profit organization, had no cash flow and ne?_ded the funds loaned to Penn Mam to be repaid as soon as possible. Corrective Action Planned or Taken: The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted. Finding 2022-002 Cash Management Statement of condition: The Project is not current on its mortgage at December 31, 2022. Comments on the Finding and Each Recommendation: The mortgage was not current in December. The managing Agent had taken a temporary leave due to a personal family issue. The agent believed the mortgage and other bill were being addressed, however, due to high vacancies and the strains from covid, there was a strain on the project's cash flow. Corrective Action Planned or Taken: We have caught up on the mortgage and continuing to stay current. We contacted our HUD Representative and have worked out a financial plan to get matters resolved and back on track. We are filing monthly reports with HUD and have also seen a decrease in our vacancies which is further helping with the finances.

View Audit 39877

Finding 44174 (2022-002)

None 2022

East Central Council of Governments

CO

Questioned Costs

Finding: Written policies and procedures related to Federal financial assistance. Corrective Action: The ECCOG Grant Management Policy was presented to the Board for adoption on September 6, 2023 at their regular meeting to abide by the Uniform Guidance. Internal procedures will include grant funds...

Finding: Written policies and procedures related to Federal financial assistance. Corrective Action: The ECCOG Grant Management Policy was presented to the Board for adoption on September 6, 2023 at their regular meeting to abide by the Uniform Guidance. Internal procedures will include grant funds management to accurately record and report on such fiscal matters. Person Responsible for Implementation: Executive Director Implementation Date: Sept 6, 2023

View Audit 39082

Finding 44167 (2022-002)

Significant Deficiency 2022

Mt. Auburn Housing, Inc.

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...

Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 48047 Questioned Costs: $1

Finding 44166 (2022-001)

Significant Deficiency 2022

Mt. Auburn Housing, Inc.

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...

Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 48047 Questioned Costs: $1

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