Corrective Action Plans

Finding 45738 (2022-005)

Material Weakness 2022

LA

Reporting Matching / Level of Effort / Earmarking § 200.303

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit repo...

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit reports timely going forward.

View Audit 39574

Finding 45689 (2022-005)

Material Weakness 2022

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of...

Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 6 out of the population of 11 (54.5%) Fall withdrawal calculations. A sample of Spring withdrawal calculations identified no errors. We consider this finding to be a material weakness in relation to Special Tests and Provisions and is a repeat finding shown in Section IV of this report as prior year finding 2021-004. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid staff at Blackburn Colleges understands that when calculating Return of Title IV funds, it is important to carefully review and accurately count the number of calendar days in the payment period. Currently, we review the College Academic Calendar for all vacations periods and ensure that any periods that are 5 or more days in length are added when setting up the School Calendar Profile in the R2T4 screen each academic year. This will help to make certain that all relevant dates are properly documented and that we are using the correct formula for calculating R2T4. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022

View Audit 40629 Questioned Costs: $1

Finding 45679 (2022-005)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Material Weakness Reporting

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of ...

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance for the Return of Title IV Funds requirements the college will adopt the following procedure: ? The Director of Financial Aid will review the Registration Changes Made by Date Report for the appropriate term on a daily basis to find any students who dropped to zero credits. ? These students will be reviewed to determine if they have any Title IV grants or loans that have been disbursed or could have been disbursed for the payment period. ? For students who have Title IV aid that was disbursed or could have been disbursed for the payment period the Director will complete the R2T4 calculation and determine the amount of aid if any that needs to be returned to the appropriate grant or loan program. ? The Director of Financial Aid will notify the Financial Aid Assistant/Loan Officer of the amounts that need to be returned. The Financial Aid Assistant/Loan Officer will make adjustments to the student aid and process FA transactions to the Business Office. In addition, the Financial Aid Assistant/Loan Officer will process adjustments to the loan or grant program through Powerfaids to the COD system. ? The Director of Financial Aid will ensure that this process is completed within 30 days of the date the student dropped to zero credits. ? The Business Office will process return requests within 48 hours of submission ? Monthly General Ledger reconciliations on student AR accounts are implemented and will facilitate our capture of issues timely and assist with the identification of adjustments when needed.

View Audit 52943

Finding 45678 (2022-001)

None 2022

Bethel School District No. 403

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). F...

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: District will include federal prevailing wage rate clauses in all federal contracts. We will also obtain the weekly certified payroll reports. Anticipated date to complete the corrective action: 9/1/2023

View Audit 53745

Finding 45672 (2022-003)

Significant Deficiency 2022

Iris, INC

IA

Reporting

Management will improve and formalize a year-end accounting close-out process to ensure all accrual adjustments are made for grants to improve the accuracy of the SEFA preparation to ensure it is in accordance with 2 CFR Part ?200.502.

View Audit 52971

Finding 45670 (2022-003)

None 2022

Twin Cities Area Transportation Authority

MI

Reporting § 200.512

The Executive Director at the time of the audit last year was new in their role and was managing many tasks and organizational updates. They are no longer employed at TCATA and the current Interim Director and contracted accounting firm are working with the auditor to ensure timely filing.

View Audit 52938

Finding 45669 (2022-002)

Significant Deficiency 2022

Summit County Colorado

CO

Reporting

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Name: Local Assistance and Tribal Consistency Fund CFDA # 21.032 Finding Summary: The County failed to submit the annual report to the Treasury by the Required submission deadline. Responsible Individuals: David Reyn...

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Name: Local Assistance and Tribal Consistency Fund CFDA # 21.032 Finding Summary: The County failed to submit the annual report to the Treasury by the Required submission deadline. Responsible Individuals: David Reynolds, Finance Director Corrective Action Plan: The County has implemented a full grants team including director and compliance specialist to administer all grant reporting. The grants team was still getting up to speed when the reporting oversight occurred and was not aware of the filing deadline. All grants, filing requirements and reporting dates now go through the grants department and are recorded in a central database. All reporting dates are recorded at the time of the grant award, and the grants team is notified well in advance of any filing deadlines.

View Audit 52963

Finding 45668 (2022-001)

Significant Deficiency 2022

River Partners

CA

Reporting Internal Control / Segregation of Duties

June 9, 2023 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in River Partners and Subsidiary audit for the year ended June 30, 2022. 1) Finding 2022-01 a. Program...

June 9, 2023 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in River Partners and Subsidiary audit for the year ended June 30, 2022. 1) Finding 2022-01 a. Program Information: N/A b. Criteria: The Organization should develop and adopt formal procedures to ensure proper retention of payroll timesheets. c. Condition: During our audit, we observed that the Organization was unable to provide timesheets for two individuals. Response: Prior to October 4, 2021 timesheets were entered and approved in a timesheet database through a third party provider ? REPLICON. Access to this database was maintained until Dec 2022, but due to costs access was not renewed. Starting October 4, 2021, time sheets are maintained in our accounting system Deltek Vantagepoint. All timesheets are electronically input, approved by supervisors and reviewed by Deborah McLaughlin before released to the accounting system and to ADP. We can access and review any timesheet submitted within Vantagepoint. Contact person(s) responsible for corrective action: 1) Aron Stern, CFO 2) Deborah McLaughlin, Senior Administrator Completion date: Internal control procedure noted above have been in effect since October 4, 2021. Sincerely, Aron Stern Chief Financial Officer River Partners and Subsidiary

View Audit 52245

Finding 45667 (2022-001)

None 2022

Haverford Property Holdings LLC

MI

Reporting

Haverford Property Holdings LLC CORRECTIVE ACTION PLAN Name of Auditee: Haverford Property Holdings LLC FHA Contract Number: 034-22124 Name of Audit Firm: Phillip M. Stern and Company LLP Period Covered by the Audit: 01/01/22 ? 12/31/22 CAP Prepared by: Name: Matt Weisz Position: Chief F...

Haverford Property Holdings LLC CORRECTIVE ACTION PLAN Name of Auditee: Haverford Property Holdings LLC FHA Contract Number: 034-22124 Name of Audit Firm: Phillip M. Stern and Company LLP Period Covered by the Audit: 01/01/22 ? 12/31/22 CAP Prepared by: Name: Matt Weisz Position: Chief Financial Officer Telephone Number: (347) 631-4068 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2022-1 a. Comments on the Finding and Recommendation We concur with the finding. We agree with the auditor?s recommendation. b. Actions Taken or Planned on the Finding The Company plans to use an operating account by December 31, 2023 and have the Tenant make payments directly to this account. The Company will then make the necessary payments directly from this operating account.

View Audit 52244

Finding 45666 (2022-001)

Significant Deficiency 2022

Fort Healthcare, Inc.

WI

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding # 2022-01 Response: Management will file subawards reports timely based on the requirements of the Federal Funding Accountability and Transparency Act. Responsible Party: Roberta Farnham, Controller Estimated Completion: September 30, 2023

View Audit 52242

Finding 45661 (2022-003)

Significant Deficiency 2022

The Maritime Aquarium at Norwalk, Inc.

CT

Reporting § 200.303 § 200.508 § 200.510

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. Howe...

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. However, transitions in systems and personnel as well as several large programs unique to the recent pandemic period challenged management to gather these details in the SEFA format early in the audit. In addition to continued monthly reconciliations, management will establish an additional more formal reconciliation quarterly during fiscal year 2023, and the more formalized grants reporting infrastructure we?re developing as well as upcoming additional staffing in finance and development will also strengthen our capacity for the timely preparations of the SEFA going forward.

View Audit 52241

Finding 45644 (2022-001)

Significant Deficiency 2022

Woonsocket Head Start Child Development Association, Incorporated

RI

Reporting Matching / Level of Effort / Earmarking

Name of Auditee: Woonsocket Head Start Child Development Association, Incorporated Name of Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: September 1, 2021 to August 31, 2022 Corrective Action Plan Prepared By: Name: Mary Varr Position: Executive Director Telephone Numb...

Name of Auditee: Woonsocket Head Start Child Development Association, Incorporated Name of Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: September 1, 2021 to August 31, 2022 Corrective Action Plan Prepared By: Name: Mary Varr Position: Executive Director Telephone Number: 302-230-2144 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. Finding 2022-01: Filing of Data collection Form and Reporting Package Auditee?s Response: Woonsocket Head Start Child Development Association, Incorporated (the Association) is in agreement with the finding and the recommendation. Proactive steps will be taken to ensure the reporting package of the financial statements for fiscal year 2023 is completed and the data collection form and reporting package shall be submitted within the earlier of 30 days after receipt of auditor?s report on nine months after the end of the audit period. The Association has a better handling of the documentation required to prepare the schedules and other financial reports of the audit. Planned Corrective Action Plan: The Association has reviewed its controls over filing and reporting on the reporting package of the financial statements and is confident that new procedures will be adhered to ensure timely filing. Name of Responsible Person: Mary Varr Name of Department Contact: Mary Varr Projected Implementation Date: The implementation has been completed.

View Audit 50615

Finding 45641 (2022-001)

Significant Deficiency 2022

El Paso County Water Improvement District No. 1

TX

Reporting

The District does not disagree with the auditor's findings, but wishes to make several clarifications. 2022-001- State Compliance - Required Financial Audit 1) As stated in the 2022 Audit the primary reason the audit was not submitted to TCEQ on time was because of delays caused by COVID-19. This i...

The District does not disagree with the auditor's findings, but wishes to make several clarifications. 2022-001- State Compliance - Required Financial Audit 1) As stated in the 2022 Audit the primary reason the audit was not submitted to TCEQ on time was because of delays caused by COVID-19. This included that the auditor did not complete the report in time to meet TCEQ deadlines due to a conflict in the auditor' s schedule. 2) The District CFO contacted TCEQ Water District division and advised TCEQ staff that submittal of the audit report would be delayed and TCEQ did not object to the delay. 2022-002- Federal Compliance - SF-425, Federal Financial Report 1) The federal fonn SF-425 purpose is to document financial transactions specific to an awarded federal grant and project grant period. The SF-425 allows for submittal periods to be made quarterly, semi-annual, annual, or final (end of grant). The grant period terminated on December 31, 2022 (3 months after the end of the District's fiscal period). At the district option, it selected to submit the SF-425 for the final period. The District requested an extension of the submittal time and the grant administrator did not object to the SF-425 being submitted late. The following implementation will ensure future audit reports are filed in a timely matter: 2022-001- State Compliance - Required Financial Audit ? Set up a calendar of events scheduling activities and tasks for monthly closing entries ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries 2022-002- Federal Compliance - SF-425, Federal Financial Report ? Set up a calendar of events scheduling activities and tasks for monthly closing entries. ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries I, Mary Cortez, as Chief Financial Officer, will implement the corrective action plan hereupon effective FY2023. Chief Financial Officer

View Audit 47777

Finding 45627 (2022-002)

Significant Deficiency 2022

Northwest Regional Development Commission

MN

Reporting Matching / Level of Effort / Earmarking

2022-002 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date ...

2022-002 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date - Immediately

View Audit 40985

Finding 45598 (2022-006)

None 2022

Harvey Public School District 152

IL

Reporting 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 45572 (2022-002)

None 2022

Valdese Economic Development Investment Corporation

NC

Reporting

The audit engagement letter will include the 90 day requirement for completion of the audit for fiscal year ending June 30, 2023.

View Audit 50609

Finding 45570 (2022-001)

None 2022

Mifflin County Academy of Science and Technology

PA

Reporting Student Financial Aid

CORRECTIVE ACTION PLAN December 6,2022 Oversight Agency: U.S. Department of Education Mifflin County Academy of Science and Technology respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Young, Oakes, Bro...

CORRECTIVE ACTION PLAN December 6,2022 Oversight Agency: U.S. Department of Education Mifflin County Academy of Science and Technology respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Young, Oakes, Brown & Co, PC 1210 13th St. Altoona, PA 16601 Audit Period: 07/01/2021-06/30/2022 The findings from the 06/30/2022 schedule of finding and questioned costs are discussed below. The findings are numbers consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF EDUCATION 2022-001 Education Stabilization Funds ALN 84.425E & 84.425F Recommendation: We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Action Taken: As a result of the above referenced finding, the Academy has implemented the following policy for future reporting requirements. In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. If the U.S. Department of Education has questions regarding this plan, please call Jenaya Mellinger 717-248-3933. Sincerely Yours

View Audit 47632

Finding 45543 (2022-001)

None 2022

National Endowment for Democracy

DC

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 Special Tests & Provisions Matching / Level of Effort / Earmarking

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 45530 (2022-013)

Material Weakness 2022

Department of Human Services

HI

Reporting Subrecipient Monitoring

Finding No. 2022 013: Reporting (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 Cond...

Finding No. 2022 013: Reporting (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 During our audit, we tested a non statistical sample of six subawards and found no evidence that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (?FFATA?) was completed for one subaward and five instances of untimely submission. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Federal-funded contracts will be entered into the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. 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

Finding 45515 (2022-002)

Significant Deficiency 2022

Vilas County

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

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 45514 (2022-001)

Significant Deficiency 2022

Vilas County

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America a...

Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Action planned/taken in response to finding: The County?s finance director will assist the County?s auditors in their preparation of the annual finance report and required disclosures. The finance director will thoroughly review this report and disclosures when issued. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the financial statements will be completed by December 31, 2021.

View Audit 51160

Finding 45513 (2022-002)

Material Weakness 2022

Morrison County

MN

Questioned Costs Reporting 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 Material Weakness Reporting

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

Corrective Action Plans

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