Corrective Action Plans

Finding 24120 (2022-009)

Material Weakness 2022

PR

Questioned Costs Procurement, Suspension & Debarment § 200.212 § 200.214 § 200.303 § 200.317 § 200.318

Compliance requirement ? Procurement, and suspension and debarment Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor findings on the deficiencies in a), b) and c), about requesting quotation because, In accordance with the procedures under 2 ...

Compliance requirement ? Procurement, and suspension and debarment Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor findings on the deficiencies in a), b) and c), about requesting quotation because, In accordance with the procedures under 2 CFR ? 200.320, and the definitions under 2 CFR 200.1 and 48 CFR Part 2, subpart 2.101 to support response to an emergency; the seven (7) referenced procurement transactions were under the Micro-purchase threshold for a national emergency response and the purchase could be awarded without soliciting competition or quotations. 2. The institution concurs with the auditor finding. The institution will incorporate the verification of suspension and debarment under the provisions of 2 CFR Section 200, 2 CFR Section 180.300 and other related regulations in the procurement policies of the institution. Actions Taken or Planned: The institution will incorporate the provisions of 2 CFR Section 200, 2 CFR Section 180.300 and other related regulations in the procurement policies of the institution.

View Audit 20027 Questioned Costs: $1

Finding 24119 (2022-008)

Material Weakness 2022

Universidad Teologica Del Caribe, Inc.

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Questioned Costs § 200.303 § 200.334

Compliance requirement ? Earmarking Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because all initiatives and expenditures related to the HEERF funds were precisely and strictly used to monitor, suppress the COVID-19 emergency and...

Compliance requirement ? Earmarking Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because all initiatives and expenditures related to the HEERF funds were precisely and strictly used to monitor, suppress the COVID-19 emergency and additionally to outreach students about the opportunity to receive financial aid, (and they indeed received) due to recent unemployment and financial hardship during the pandemic times. Part of this initiatives were documented in our web page and disseminated through e-mails, phone calls, word of mouth among the community. The institution followed the recommended state and federal government guidelines on maintaining an active program to prevent and respond to the COVID-19 emergency. The institution uses HEERF funds to establish and maintain the following preventive and suppressing measures to fight the COVID-19 emergency, among others: a. Screening temperature b. Purchase covid test kits c. Created and posted many warning banners and instructions d. Purchase prevention and protection supplies for students, faculty, visitor and staff a. Hand sanitizer b. Alcohol auto sprayers c. Face Shields d. Thermometers e. Protective plastic shields for the desks e. Implemented remote education a. Habilitated smart educational rooms for remote education i. Smart TV's ii. High quality microphones iii. Acquired "Zoom" platform licenses iv. Laptops for remote education f. Provided student financial aid to support recent unemployment g. Provided counseling and psychology services to assist students to deal and recover from the emergency. h. Supported a clean and sanitary campus environment with hand sanitizers, handwashing stations, cleaning and disinfection. i. Implemented physical distance j. Keep continued communication with students k. Paid for time off to get vaccinated l. Provided sick leave for COVID treatment and to get vaccinated m. Procured additional space for remote education n. Support costs associated with remote education for students providing laptops and remote communication equipment and hardware Actions Taken or Planned: The institution understands that no further action is necessary or required.

View Audit 20027

Finding 24115 (2022-010)

Material Weakness 2022

Universidad Teologica Del Caribe, Inc.

PR

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

Compliance requirement ? Reporting Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the institution strictly followed and used the recommended HEERF methodology and reporting guidelines to prepare the quarterly and annual rep...

Compliance requirement ? Reporting Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the institution strictly followed and used the recommended HEERF methodology and reporting guidelines to prepare the quarterly and annual reports. Since the institution used the reimbursement method, the drawdown were the actual expenditures/costs incurred and requested for reimbursement. The HEERF reporting requirement does not make any indication nor reference to GAAP. The Institutional aid portion expenditures were supported by the proper invoice or check. The evidence was available to the auditors. 2. The institution concurs with the auditor finding. The institution inadvertently, did not include a line item from one of the quarterly reports. The period to make corrections was closed and we sent an e-mail to the department to amend this annual report. 3. The institution concurs with the auditor finding. The annual report contains detail statistical information that not necessarily is supported by our institutions data base and programs. As the ED expressed, this information was unique and challenging, and accordingly, the institution made some reasonable estimates and derivatives in the information provided. As you may notice in the referenced table by the auditor, the differences were minimal. 4. a. The institution concurs with the auditor finding on the difference in Item #5 of the quarterly report. The institution will accordingly amend the report. b. The institution does not concur with the auditor finding on the timely and accurate reporting in publicly posting the quarterly Student Aid Portion. The four quarterly reports were timely submitted with an e-mail to the HEERF reporting staff and timely posted in the institution web page as required by the HEERF reporting instructions. The reports were further reviewed by an officer of the Department of Education (ED). The ED expressed that this information may be unique and challenging to an audit, and indicated that for these public reporting requirements, the auditors may accept as evidence of compliance, contemporarily produced e-mails, webmaster logs, or other relevant documentation establishing good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements. Copy of the e-mails were available to the auditors as evidence of compliance. ED understands that this information may be unique and challenging to audit, particularly because auditors are asked to verify information posted on a webpage which may not be accessible during audit fieldwork. For these public reporting requirements, auditors may accept as evidence of compliance, contemporarily produced emails, webmaster logs, or other relevant documentation establishing a good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements (HEERF Grant Program Auditing Requirements, General Requirements and Information - All HEERF Grantees). 5. The institution does not concur with the auditor finding because the referenced payment was made in accordance with the Institution's fund distribution and the student financial needs, among other factors, at the time of the evaluation and distribution of the funds. The student financial circumstances may have change after the distribution and payments of the financial aid. Additionally, this is an immaterial amount as compare to the total amount of the funds distributed ant the quantity of students served (1 out of 460). Actions Taken or Planned: The institution understands that no further is needed or required.

View Audit 20027

Finding 24113 (2022-002)

Material Weakness 2022

Universidad Teologica Del Caribe, Inc.

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.305 § 200.317 § 200.318

1. The institution does not agree, nor concurs, with the auditors on this finding because the institution used the reimbursement payment method. This method was the preferred one when the non-federal entity, as our institution, cannot meet the requirements in 2 CFR, section 200.305(b)(1) for advance...

1. The institution does not agree, nor concurs, with the auditors on this finding because the institution used the reimbursement payment method. This method was the preferred one when the non-federal entity, as our institution, cannot meet the requirements in 2 CFR, section 200.305(b)(1) for advance payment and the federal awarding agency sets a specific condition for use of the reimbursement. Title 2 of the CFR Part 200.305(b)(1), establish among others: "The non-Federal entity must be paid in advance, provided it maintains or demonstrates the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability as established in this part". Furthermore, 2 CFR Part 200.305(b)(3) states: "Reimbursement is the preferred method when the requirements in this paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ? 200.208, or when the non-Federal entity requests payment by reimbursement. " Since our institution was not able to meet 2 CFR, section 200.305(b)(1), and the HEERF guidelines has specific condition on how to use the funds; we choose the reimbursement method in the execution of the funds. Our institution adopted all HEERF instructions and guidelines as their policies to comply with the HEERF requirements, in addition to the CFR's regulations. Below some of the guidelines, instructions ad FAQs we adopted followed" a. Higher Education Emergency Relief Fund III, Frequently Asked Questions, American Rescue Plan Act of 2021, Published May 11, 2021, Questions 7 and 11 updated May 24, 2021, Question 36 updated September 30, 2021 b. US Department of Education, Notice of Proposed Institutional Eligibility Criteria, February 25, 2021 c. Federal Register Notice of Interpretation (NOI), regarding Period of Allowable Expenses for Funds Administered under HEERF Program, March 22, 2021 d. HEERF Notice of Interpretation for Period of Allowable HEERF Expenses (March 22, 2021) e. HEERF Lost Revenue FAQs (March 19, 2021) f. HEERF Period of Allowable Expenses Grant Records Notice (March 19, 2021) g. HEERF Grant Program Auditing Requirements (March 8, 2021) h. CRRSAA HEERF II Section 314(a)(1) Frequently Asked Questions (Published January 14, 2021 and Updated: March 19, 2021) i. CRRSAA HEERF II Section 314(a)(2) Frequently Asked Questions (January 14, 2021) j. CRRSAA HEERF II Section 314(a)(4) Frequently Asked Questions (Published January 14, 2021 and Updated: March 19, 2021) k. HEERF I and HEERF II Comparison Fact Sheet (Published January 14, 2021 and Updated: March 19, 2021) 1. HEERF Lost Revenue FAQ's, Published March 19, 2021 m. HEERF II, Public and Private Nonprofit Institution (a)(2) Programs (CFDAs 84.425K), FAQ's, Published January 14, 2021 n. HEERF II, Proprietary Institution Grant Funds for Students (CFDA 84.425Q) ((a)(4) Program), FAQ's Published January 14, 2021, Updated March 19, 2021. o. HEERF II, Public and Private Nonprofit Institution (a)(1) Programs (CFDA 84.425E and 84.425F), FAQ's Published January 14, 2021, Updated March 19, 2021. p. CAREST Act HEERF Rollup FAQs (issued October 14, 2020 and revised November 20, 2020) q. CARES Act HEERF Round 3 FAQs (Issued October 14, 2020 and revised November 20, 2020) r. CARES Act HEERF Supplemental FAQs (Issued June 30, 2020 and revised September 08, 2020) s. CARES Act HEERF Student FAQ's (Issued May 15, 2020) t. CARES Act HEERF Institutional Portion under Section 18004(a)(1) and 18004(c) FAQ's, (Issued April 9, 2020) u. CARES Act HEERF Emergency Financial Aid Grants to Students under Section 18004(a)(1) and 18004(c) FAQ's, (Issued April 9, 2020) v. CARES Act HEERF Institutional Portion under Section 18004(a)(1) and 18004(c) FAQ's, Issued April 9, 2020 w. COVID-19 FAQ's for Title III, IV, V and VII Grantees, June 16, 2020 x. COVID-19 Letter to HEP Grantees on Flexibilities Available Under CARES Act Section 3518, July 1, 2020 2. The institution does not agree, nor concurs, with the auditors on this finding because, as we mention in number 1 above, the institution adopted and followed the federal award and HEERF guidelines in the execution of the funds. The HEER funds were provided during the special national emergency caused by COVID-19. The DOE and HEERF officials issued many written guidelines, instructions, and FAQ's (Frequently Asked Questions) documents, due to the nature and novel of the national emergency situation. The institution adopted, followed, and relied on the many referenced guidelines and exercise extreme judgment to ensure compliance with the federal requirements and use of the funds. The institution belief this referenced guidelines and instruction were very specific and sufficient to execute the use of the funds. All direct charges to federal awards were for allowable costs under the guidelines and instructions from the Department of Education. Some of the allowable costs were verified and validated by an officer of the Department of Education and reviewed by an independent consultant. 3. The institution concurs with the auditor finding. Actions Taken or Planned: The institution begins in addition to the adopted HEERF guidelines, instructions, and CFRs; to develop additional procurement policies and are in the process of completing those policies. The institution expects to have those completed by May 31, 2023.

View Audit 20027

Finding 24104 (2022-001)

Significant Deficiency 2022

San Joaquin Health Centers

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

The Organization will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. The Organization will continue to provide on-going training to clinic staff who evaluate the sliding fee application ...

The Organization will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. The Organization will continue to provide on-going training to clinic staff who evaluate the sliding fee application at its clinic locations. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. The following quality control measures to ensure compliance will be implemented: 1. Front Desk Peer Review of sliding fee application and verification of patient income and family size. 2. Enhance training materials to support Front Desk Staff with assessing sliding fee applications. 3. Quarterly feedback to Front Desk Staff based on sliding fee applications reviewed. Person Responsible: Kristopher D. Zuniga Position of Responsible Party: Chief Financial Officer Anticipated Completion: April 30, 2023

View Audit 19923

Finding 24103 (2022-001)

None 2022

Alabama Technology Network

AL

Questioned Costs Subrecipient Monitoring Reporting

Corrective Action Plan Manufacturing Extension Partnership Year-Ended September 30, 2022 Finding #2022-001: Type of Finding: Noncompliance Responsible Person Joey Massey, Director of MEP Implementation Date January 30, 2023 Views of responsible officials and planned corrective actions: ATN ...

Corrective Action Plan Manufacturing Extension Partnership Year-Ended September 30, 2022 Finding #2022-001: Type of Finding: Noncompliance Responsible Person Joey Massey, Director of MEP Implementation Date January 30, 2023 Views of responsible officials and planned corrective actions: ATN agrees with the finding and recommendation. As a result, ATN immediately submitted the FY22 Federal Funding Accountability and Transparency Act (FFATA) subawards in the FFATA sub-award reporting system (FSRS). Furthermore, ATN will implement procedures to ensure subawards will be reported in the FSRS system on a timely basis as required hereafter.

View Audit 21132

Finding 24098 (2022-001)

Significant Deficiency 2022

Embry-Riddle Aeronautical University

FL

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Finding: 2022-001 Federal Program: Disbursements to or on Behalf of Students Name(s) of the contact person(s) responsible for the corrective action: Vandeen McKenzie, Executive Director Financial Aid John Hanson, Director of Financial Aid, Prescott Karen Williams, Director of Financial Aid Opera...

Finding: 2022-001 Federal Program: Disbursements to or on Behalf of Students Name(s) of the contact person(s) responsible for the corrective action: Vandeen McKenzie, Executive Director Financial Aid John Hanson, Director of Financial Aid, Prescott Karen Williams, Director of Financial Aid Operations Santonio McPhee, Associate Director of Financial Aid Operations View of Responsible Officials: Financial Aid management will establish a control check to monitor that student disbursement notices are being sent within the required timeframe. The control check is comprised of a report generated directly from the University?s student information system and a manual review of the output to confirm notices are being sent. This review will be completed at the start of the new aid year and monthly thereafter.

View Audit 20951

Finding 24075 (2022-003)

Material Weakness 2022

Pacific Islands Bible College

GU

Cash Management Questioned Costs Student Financial Aid

Area: Cash Management Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will review the requirements of the Uniform Guidance and understand the cash management principal requirements. Once this is done, PIU will implement procedures and update the Business Office Ma...

Area: Cash Management Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will review the requirements of the Uniform Guidance and understand the cash management principal requirements. Once this is done, PIU will implement procedures and update the Business Office Manual. Anticipated Completion Date: May 31, 2023 Name of Contact Person and Title: Celia Atoigue, Director of Finance

View Audit 20750 Questioned Costs: $1

Finding 24072 (2022-001)

Significant Deficiency 2022

Paragon Management, Inc., D.b.a. Paradise Schools

AZ

Questioned Costs Special Tests & Provisions Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: David Friedman Anticipated Completion Date: November 15, 2022 Planned Corrective Action: Paradise Schools? finance director will update its ?Purchasing Pro...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: David Friedman Anticipated Completion Date: November 15, 2022 Planned Corrective Action: Paradise Schools? finance director will update its ?Purchasing Procedures? manual, to ensure that the School will be in conformance with the Davis-Bacon Act. These procedures will include how to determine whether all laborers and mechanics employed by contractors or subcontractors, who work on construction contracts in excess of $2,000 financed by federal assistance funds, are paid wages not less than those established for the locality of the project (prevailing wage rates), as established by the United States Department of Labor. These updated procedures will be communicated by November 15, 2022, and annually by July 15, to the School?s federal grants coordinator and district business office employees. In addition, these updated procedures will be included annually in the School's Employee Handbook. In addition, Paradise Schools is considering participation in a governmental purchasing cooperative. One of the determining factors will be whether or not approved vendors in the cooperative are in compliance with the Davis-Bacon Act.

View Audit 20466

Finding 24070 (2022-001)

Significant Deficiency 2022

Mental Health Association of South Central Kansas, INC

KS

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

Finding 2022-001 (Significant Deficiency) Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant y...

Finding 2022-001 (Significant Deficiency) Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant year ended June 30, 2022. Criteria: 2 CFR 200.303(a) states the Association is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: Secondary review of performance calculations were not performed. Effect: Not providing accurate performance metrics may lead to inaccurate conclusions on the program's effectiveness. Corrective Plan: The agency has put into place a secondary review in which the report is prepared by the Program Coordinator, in conjunction with the Administrative Assistant, and then reviewed for accuracy by the Senior Director of Grants and Aging. Additionally, the Senior Director will require supporting documentation of metrics being evaluated in conjunction with the report itself to further ensure accuracy.

View Audit 20285

Finding 24052 (2022-004)

Material Weakness 2022

Point University, Inc. and Subsidiaries

GA

Reporting Questioned Costs Student Financial Aid

2022-004 NSLDS Enrollment Reporting Student Financial Aid Cluster ? Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors? Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit findi...

2022-004 NSLDS Enrollment Reporting Student Financial Aid Cluster ? Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors? Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The transition to new SIS will ensure that: 1. The student statuses within the system will update automatically based on changes in the student's schedule and enrollment. 2. The school will report the information from the SIS monthly to the National Student Clearinghouse for update to NSLDS to ensure timely and accurate updates to student statuses. Additional action taken: New procedures were created to follow-up on error files received from National Student Clearinghouse. These files will be reviewed by both the registrar?s office and the financial aid office within 10 days of receipt. This ensures multiple individuals know how to review and correct any data discrepancies to mitigate impact from staff turnover. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Stephen Waers, Chief Academic Officer, Rachal Wortham, Director of Financial Aid Quality and Compliance; Natalie Brown, Registrar Planned completion date for corrective action plan: Implementation complete April 2023. System transition complete August 2023

View Audit 20116

Finding 24050 (2022-002)

Material Weakness 2022

Point University, Inc. and Subsidiaries

GA

Questioned Costs Student Financial Aid Material Weakness

2022-002 Disbursement Date Reporting to COD Student Financial Aid Cluster ? Assistance Listing No. Various Auditors? Recommendation: The University must review their policies and procedures to ensure accurate reporting to COD.Explanation of disagreement with audit finding: There is no disagreement w...

2022-002 Disbursement Date Reporting to COD Student Financial Aid Cluster ? Assistance Listing No. Various Auditors? Recommendation: The University must review their policies and procedures to ensure accurate reporting to COD.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented multistage review process to highlight differentials between COD and system disbursement date. Fiscal Year 2022 dates are accurate. Further, implementation of new SIS, Ellucian Colleague will correct the discrepancy issue due to automated functions that will align disbursement dates. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Rachal Wortham, Director of Financial Aid Quality and Compliance; Amanda Schmidt, Director of Student Accounts Planned completion date for corrective action plan: Fiscal year 2022 are corrected and accurate as of March 2023. System transcription complete August 2023.

View Audit 20116

Finding 24049 (2022-001)

Significant Deficiency 2022

Point University, Inc. and Subsidiaries

GA

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

2022?001 Direct Loan Awarding Federal Direct Student Loans ? Assistance Listing No. 84.268 Auditors? Recommendation: We recommend that the University ensures they have appropriate policies and procedures, as well as safeguards in place to ensure loan eligibility is correctly determined. Explanation ...

2022?001 Direct Loan Awarding Federal Direct Student Loans ? Assistance Listing No. 84.268 Auditors? Recommendation: We recommend that the University ensures they have appropriate policies and procedures, as well as safeguards in place to ensure loan eligibility is correctly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Point has completed the following: 1. Extensive training delivered by external vendor, Enrollment Fuel, in October 2022 focusing on financial aid awarding and cost of attendance. 2. Point University has contracted with Financial Aid Services, Inc. (FAS), whose services begin in April 2023. As an approved third-party financial servicing vendor, FAS will conduct student packaging and review to determine appropriate loan amounts are awarded for all degree-seeking students. 3. The institution will be is changing from BBAY to SAY packaging beginning in Fall 2023 for all students. Uniform packaging procedures for all students which will improve accuracy. 4. The institution is transitioning student information system to Ellucian Colleague, which is being configured for more automated packaging, which will reduce manual errors. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Rachal Wortham, Director of Financial Aid Quality and Compliance; Holly Hardnett, Director of Financial Aid Planned completion date for corrective action plan: 1. October 2022 ? training complete 2. April 2023 ? FAS implementation complete 3. August 2023 4. August 2023

View Audit 20116 Questioned Costs: $1

Finding 24047 (2022-004)

Material Weakness 2022

Laporte Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the...

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the Education Stabilization Fund schedule of disbursements more closely prior to submission. Anticipated Completion Date: May 15, 2023

View Audit 20038

Finding 24024 (2022-002)

Material Weakness 2022

Mendham Area Senior Housing Corporation

NJ

Questioned Costs

See Corrective Action Plan for chart/table.

View Audit 18661

Finding 24023 (2022-001)

Material Weakness 2022

Mendham Area Senior Housing Corporation

NJ

Questioned Costs

See Corrective Action Plan for chart/table.

View Audit 18661

Finding 24022 (2022-006)

Material Weakness 2022

St. John's Commons, Inc.

MD

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for distributing funds as well as oversight from the Board of Directors. Auditee is in the process of requesting HUD approval for the distribution. If accepted by HUD, this will clear this finding for the amount distributed during this fiscal year. C. Status of Corrective Action on Prior Findings No prior finding.

View Audit 19499

Finding 24021 (2022-005)

Significant Deficiency 2022

St. John's Commons, Inc.

MD

Questioned Costs Internal Control / Segregation of Duties

Finding 2022-005 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. B. Actions Taken or Planned Auditee agrees wi...

Finding 2022-005 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. B. Actions Taken or Planned Auditee agrees with the finding. The finding was corrected by signing the OMB submission on 10/11/2022. C. Status of Corrective Action on Prior Findings Finding 2021-001 is cleared. The finding was corrected by signing the OMB submission on 10/11/2022. Additionally, the finding for 2022 will be corrected upon the receipt of the finalized audit.

View Audit 19499

Finding 24020 (2022-004)

Material Weakness 2022

St. John's Commons, Inc.

MD

Questioned Costs Cash Management HUD Housing Programs

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surp...

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings Finding 2017-001 et seq. remains uncleared.

View Audit 19499

Finding 24019 (2022-003)

Material Weakness 2022

St. John's Commons, Inc.

MD

HUD Housing Programs Questioned Costs Cash Management

Finding 2022-003 ? Residual Receipts A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the residual receipts without HUD approval. B. Actions Taken or Planned Audite...

Finding 2022-003 ? Residual Receipts A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the residual receipts without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested from HUD. If accepted by HUD, this will clear this finding for the amount transferred during this fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-004 is uncleared.

View Audit 19499

Finding 24018 (2022-002)

Material Weakness 2022

St. John's Commons, Inc.

MD

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested by HUD. If accepted by HUD, this will clear this finding for the amount transferred during the fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-003 is cleared. A new Executive Director has taken over responsibility for withdrawing funds as well as oversight from the Board of Directors. A letter was submitted to HUD notifying them of the withdrawals by the previous director with a plan to correct. In addition to the letter, invoices were submitted to justify the transfers. HUD approval for the justification for the withdrawals was received on 2/21/2023 and 4/04/23. No amounts remain due to the account.

View Audit 19499

Finding 24017 (2022-001)

Significant Deficiency 2022

St. John's Commons, Inc.

MD

Questioned Costs Internal Control / Segregation of Duties

Finding 2022-001 ? Replacement Reserve Funding A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no further occurrences. Auditor notes deposit was made prior ...

Finding 2022-001 ? Replacement Reserve Funding A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no further occurrences. Auditor notes deposit was made prior to issuance of the financial statements. No further action is required. B. Actions Taken or Planned Auditee agrees with the finding and has made an additional deposit to the replacement reserve account in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. C. Status of Corrective Action on Prior Findings Finding 2021-002 is cleared.

View Audit 19499

Finding 24012 (2022-015)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office...

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

View Audit 23759 Questioned Costs: $1

Finding 24011 (2022-014)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring Questioned Costs Cash Management § 200.303

Finding 2022-014 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Childr...

Finding 2022-014 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

View Audit 23759 Questioned Costs: $1

Finding 23980 (2022-019)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Reporting Significant Deficiency § 200.302 § 200.303

Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain co...

Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

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