Corrective Action Plans

Finding 42567 (2022-002)

Material Weakness 2022

NC

HUD Housing Programs Material Weakness Reporting

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernizat...

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernization Cost Certificates for all grant years that have been completed. Proposed Completion Date: Immediately

View Audit 38348

Finding 42566 (2022-003)

Material Weakness 2022

Ahoskie Housing Authority

NC

Eligibility HUD Housing Programs Material Weakness

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will review our intake and rec...

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Immediately

View Audit 38348

Finding 42564 (2022-004)

Material Weakness 2022

Greenburgh Central School District

NY

Reporting Cash Management Material Weakness

Finding 2021-004: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final ...

Finding 2021-004: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Corrective Action Planned The District has chosen to sign up for a BOCES coser with Capital Region BOCES for a Grant Writer service. This coser will produce all FS-10?s on a timely basis. The District will set up quarterly meetings with the Grants Coordinator to discuss the progress or all grants so all involved parties are up to date. The Business Office will become part of the grant accounting functions to ensure that the amounts claimed match the accounting records of the District Anticipated Completion Date December 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business

View Audit 38842

Finding 42551 (2022-001)

Significant Deficiency 2022

Missouri Southern State University

MO

Reporting § 200.328 § 200.329

The university website has been updated to include estimated total number of students at the institution that were eligible to receive Emergency Financial Aid Grants to Students under the ARP (a)(1) subprogram.

View Audit 39116

Finding 42550 (2022-008)

Significant Deficiency 2022

Granville County, North Carolina

NC

Eligibility Reporting

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Error cited was untimely SSI exparte due to termination of SSI benefits. Caseworkers are to review the OVS (SDX)...

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Error cited was untimely SSI exparte due to termination of SSI benefits. Caseworkers are to review the OVS (SDX) and policy manual to properly ensure that the case is evaluated and showing correctly per timely processing standards set by the State Medicaid Policies. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Supervisor will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by the Supervisor due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisor will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. The Supervisor will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2352 on November 29, 2022.

View Audit 38513

Finding 42543 (2022-003)

Material Weakness 2022

Van Wert County Hospital Association and Subsidiaries

OH

Questioned Costs Allowable Costs / Cost Principles Reporting

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of execu...

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of executive management, with the Chief Executive Officer acting as the primary review while the Organization?s Chief Operating Officer will be the designated backup review. For each subsequent reporting period, the Chief Financial Officer and secondary review will prepare written documentation indicating the date and time this process was completed. The documentation will be maintained with the Organization?s financial records. Anticipated Completion Date: 06/30/2023

View Audit 38372 Questioned Costs: $1

Finding 42539 (2022-001)

None 2022

Furman University

SC

Reporting

Reference No. 2022-001 Corrective Action Plan: In order to ensure the University posts the HEERF...

Reference No. 2022-001 Corrective Action Plan: In order to ensure the University posts the HEERF institutional quarterly reports within 10 days after the of each calendar quarter, the University's Grant Accountant and/or Associate Director of Grants & IRB Administration will be responsible for forwarding the quarterly report to the University's Communication department for timely posting to the website. The Controller will then view the website to ensure the quarterly report has been added to the website within the 10 reporting requirement. Amy Ecklund Controller Furman University 3300 Poinsett Highway Greenville, SC 29613 Phone: 864.294.3496

View Audit 38840

Finding 42535 (2022-002)

Significant Deficiency 2022

Village Cooperative of Le Sueur

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 202...

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 45701

Finding 42533 (2022-002)

Material Weakness 2022

Mosaic

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include lost revenue attributable to coronavirus from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying lost revenues attributable to coronavirus, management reported all lost revenue as Medicaid. However, support provided by management indicated that lost revenue was also identified for self-pay revenue and other payers. Planned Corrective Action: Management agrees with the noted finding. Management will continue to refine its processes to more diligently review the lost revenue reporting key line items to ensure such amounts are in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42532 (2022-001)

Significant Deficiency 2022

Mosaic

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the ...

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred which were not supported by management in relation to prepare, prevent, or respond to coronavirus. Planned Corrective Action: Management agrees with the noted finding. However, Mosaic also incurred and reported unreimbursed expenses attributable to coronavirus of $3,530,376 which could be used to replace the identified costs unrelated to coronavirus. Management will continue to refine its processes to more diligently review expenditures to ensure only those eligible costs incurred are included in future reporting. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 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 Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 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 wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Finding 42514 (2022-002)

None 2022

Mutual Hsg Assoc of So Central Ct Dba Neighborworks New Horizons

CT

Subrecipient Monitoring Eligibility Reporting

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency ...

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency in financial reporting. Finance added new hires towards the latter part of 2022 and management will provide training and professional development for the team. We are planning on completing a hard close for the period ending June 2023 and will consult with Cohn Reznick upon completion in Fall 2023. Our long-term goals are to conduct monthly and quarterly closes on all properties going forward. Name of Contact Person: Arlene Lawrence, CFO, arlene@nwnh.net, 203-562-4514 Anticipated completion date: November 2023 Audit Finding Reference: 2022-002 Planned Corrective Action: Our Property Management team worked with the tenant to bring the recertifications up to date. The recertification is now in compliance with the HOME Investment Partnerships Program. Name of Contact Person: Tom Cruess, President/CEO, tom@nwnh.net, 203-562-4514 Anticipated completion date: July 12, 2023

View Audit 38691

Finding 42509 (2022-001)

None 2022

Plymouth Township

PA

Reporting

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbe...

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Corrective Action Plan: Management agrees with the finding and has made several reminder notes to ensure plan is filed before April 30 in future years.

View Audit 40531

Finding 42507 (2022-002)

Significant Deficiency 2022

New Mexico Coalition to End Homelessness

NM

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-...

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-002?PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards. Program Name: All presented in the Schedule of Expenditures of Federal Awards. Assistance Listing Nos. and Program Expenditures: All presented in Schedule of Expenditures of Federal Awards. Award Number and Program Award Year: All presented in Schedule of Expenditures of Federal Awards. Compliance Requirement: Other ? Schedule of Expenditures of Federal Awards preparation Type of Finding: E Questioned Costs: None Statement of Condition While conducting the audit, the following was reviewed; the Coalition?s Federal grants report for the fiscal year and identified the federal grants, Assistance Listing # (AL#) and the amounts of the federal expenditures and all of the other items required to properly present the Schedule of Expenditures of Federal Awards (SEFA). The finance staff of the Coalition confirm the correctness of the SEFA. Despite the confirmation of accuracy, additional federal expenditures and grouping of grant expenditures were identified after several reviews of the SEFA. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Coalition may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major program(s) for the single audit and a substandard single audit. Cause Historically, the Coalition has requested the auditor assist in identifying accruals related to federal grant expenditures as the organization has maintained these records on a cash basis. As the organization has taken more responsibility on maintaining its federal grant expenditures on an accrual basis, an incomplete SEFA has been provided. Recommendation It is recommended the Coalition prepare the Schedule of Expenditures of Federal Awards and submit this to the auditor for testing. The SEFA should include the name of the grant, name of grantor, the AL #, the pass-through number if applicable and a reconciliation of the federal revenues and expenditures to the Coalition?s general ledger. The Coalition staff should perform more detailed reviews of the reports to ensure they properly reflect grant receipts and expenditures. This review should be performed by someone other than the preparer and should include documented evidence of agreeing the reported data to the accounting records. We further recommend training for those individuals involved in the preparation and review of the reports to ensure they are fully aware of the requirements. View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2023 Fiscal Year and information will be given to the auditors when requested for the 2023 Audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately. When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by October 31, 2023 (Final copy of the SEFA will not be given to the auditors until requested for the 2023 Audit) Designation Of Employee Position Responsible For Meeting Deadline: Executive Director, Monet Silva will oversee this project and work closely with the auditors to make sure that the information saved and shared is correct. Thank you, Monet Silva Executive Director

View Audit 40302

Finding 42502 (2022-001)

Significant Deficiency 2022

University of Detroit Mercy

MI

Student Financial Aid Reporting Significant Deficiency

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.0...

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.007, Federal Supplemental Educational Opportunity Grants Condition: The University did not accurately report a student status change to the NSLDS in a timely manner. Of the 40 students selected for enrollment reporting testing, the status change for 1 student was not accurately reported as withdrawn within the required 60-day period. Planned Corrective Action: The cause of the error has been found and the University has implemented additional controls to ensure that student graduation status is reported in a timely manner. Contact person responsible for corrective action: Diane Praet, Registrar Anticipated Completion Date: 12/31/2022

View Audit 39489

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42469 (2022-001)

Significant Deficiency 2022

Bloomfield College

NJ

Student Financial Aid Reporting Subrecipient Monitoring

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point ...

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point of the term, reminding them of the attendance policy and reporting requirements. Lastly, Division Chairs and Vice President of Academic Affairs will be sent a list of non-compliant reporting faculty for follow-up at week 3 and week 9.

View Audit 38359

Finding 42459 (2022-002)

Significant Deficiency 2022

The Maples Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 40581 Questioned Costs: $1

Finding 42458 (2022-001)

Significant Deficiency 2022

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 40581

Finding 42451 (2022-001)

Significant Deficiency 2022

Hamline University of Minnesota

MN

Eligibility Reporting Significant Deficiency

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Hamline has started a Corrective Action Plan by more clearly communicating the requirements of the timely reporting to the partnering departments or Finance, Provost, President?s Office and Student Accounts. The Corrective Action Plan will require the Student Accounts area to report to Institutional Effectiveness Office and Financial Aid Office any updates to third party servicers. The Provost Office will responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any additions or changes regarding academic program or educational locations. The President?s Office will be responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any changes in leadership or board members. All changes need to be reported immediately to Institutional Effectiveness Office and Financial Aid Office to ensure the ECAR is updated within the 10-reporting requirement. Additionally, IE and Financial Aid will annually review the ECAR at the end of June to correspond to the new fiscal year board of trustees that is effective on July 1 every year. Names of the contact persons responsible for corrective action: Sally Gerlach, Assistant Director of Institutional Effectiveness and Lynette Wahl, Senior Director of Financial Aid and Enrollment Planned completion date for corrective action plan: October 11, 2022

View Audit 39719

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42428 (2022-003)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Reporting requirement in the COVID-19 ESSER grants. Description of Corrective Action Plan: The school corporation will implement an internal control of dual signatures on all reporting related to the ESSER and GEER grants. This will provide an extra layer of oversight to ensure complete accuracy with reporting. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42417 (2022-002)

Significant Deficiency 2022

National Railroad Passenger Corporation

DC

Reporting Matching / Level of Effort / Earmarking § 200.502 § 200.510

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated ...

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated version of the SEFA corrected the balance presented. The presentation on the SEFA of the balance of the RRIF loan has specific federal regulation requirements. Amtrak will review and update its SEFA Preparation Guide to ensure full compliance with 2 CFR Part 200 specifically for presentation of the RRIF loan balance. Amtrak will also consider providing training to key grants management personnel on an annual basis to keep them up to date with federal regulations. The contact for this item is Lucia Butts, AVP Funding and Grants. The Company anticipates that the updated procedures and training will remediate this finding in the fiscal year ending September 30, 2023 and beyond.

View Audit 39281

Finding 42406 (2022-003)

Significant Deficiency 2022

Homeless Assistance Leadership Organization, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.302

Views of Responsible Officials: Management agrees with the finding and will provide additional training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

View Audit 38559

Finding 42403 (2022-001)

Significant Deficiency 2022

Rend Lake College District #521

IL

Student Financial Aid Special Tests & Provisions Reporting

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student c...

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Plan: The Financial Aid Office has revised the worksheet used for Return of Funds calculation to include separate lines for tuition, fees, and books instead of only the aggregate total. The Financial Aid Specialist is training to perform the Return of Funds calculations. Going forward, when the Specialist performs the calculations, the files subsequently will be reviewed by the Director of Institutional Compliance and Research. When the Director of Institutional Compliance and Research reviews the R2T4 files for accuracy, she will also pull up the student?s file in COD to verify the amount has been transmitted. The Director will print the page for the R2T4 binder. This way the Director will quickly be able to see if a file has not been transmitted to COD. The Financial Aid Office staff has been retrained on separating tax information when a student (or parent) filed jointly and is now divorced, which was the case in the noted error. The staff will now leave the percentage to all decimal places in the calculator before multiplying it by the taxes paid. This will remove the chance for error due to rounding. Anticipated Date of Completion: Immediately upon learning of the deficiency. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research

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