Corrective Action Plans

Finding 42058 (2022-005)

Material Weakness 2022

Rikarbon, Inc.

DE

Reporting

Recommendation: The Company should maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements. Corrective Actions: The Company will maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements.

View Audit 45576

Finding 42057 (2022-004)

Material Weakness 2022

Rikarbon, Inc.

DE

Reporting

Recommendation: The Company should obtain signed acknowledgements from all employees upon hiring. Corrective Actions: The Company will obtain signed acknowledgements from all employees from hiring.

View Audit 45576

Finding 42052 (2022-001)

None 2022

The Ivins Outreach Center D/b/a the Ivins House

PA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials Form SF-SAC for fiscal year 2022 was completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance and business office management will ensure that future Form SF-SAC?s are filed in a timely fashion.

View Audit 45572

Finding 42044 (2022-001)

Material Weakness 2022

Flower Hill Institute

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.405

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the U...

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the US Department of Agriculture 100% of its annual expenses in equal monthly amounts whether the total amount billed was expensed or not. According to audit, this is not allowable under a cost reimbursable contract. The organization agrees with, understands this finding and has already implemented corrective action to this finding. Questioned Costs $186,089 Corrective Action: Corrective action has been taken. FHI has discussed this finding with grantor (USDA Department of Agriculture) as has Auditor. To date, there has been no action taken by the USDA. As of July 2023, FHI has been billing only reimbursable amounts for direct costs incurred and for the approved 10% indirect rate. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: July 2023 Oversight: Billings will be monitored on a monthly basis to ensure full implementation through the end of the current contract (currently March 2026).

View Audit 43032 Questioned Costs: $1

Finding 42042 (2022-002)

Significant Deficiency 2022

Jacksonville College

TX

Reporting Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF...

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF grant funds to "prevent, prepare for, and respond to coronavirus" through grants to eligible institutions. There are three components to reporting for HEERF: (1) public reporting on the (a)(l) Student Aid Portion; (2) public reporting on the (a)(!) Institutional Portion, (a)(2) and (a)(3) programs, as applicable; and (3) the annual report. Beginning on May 6, 2020, U.S .. Department of Education (ED) required institutions that received a HEERF I 8004(a)(l) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). This was announced through an electronic announcement (EA). On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar qua1ter, with the first calendar quarter repo1t due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. 42 Sections I 8004(a)(l) Institutional Portion, (a)(2), and (a)(3) Quarterly Public Reporting must be conspicuously posted on the institution's primary website on the same page the reports of the Institution of Higher Education (IHE)'s activities as to the emergency financial aid grants to students made with funds from the IHE' s al location under Section 18004( a)( I) of the CARES Act (Student Aid Portion) are posted. A new, separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after either (1) posting the quarterly report ending September 30, 2022, or (2) when an institution has expended and liquidated all (a)(l) Institutional Portion, (a)(2), and (a)(3) funds and checks the "final report" box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October I 0, January I 0, April l 0, July I 0) apa1t from the first report, which is due October 30, 2020. In addition, repo1ting requirements to ED state that the institutional portion of HEERF is reported by Quarter and should not be cumulative. Condition: Jacksonville College did not post the quarterly report for Quarter 1 ending on March 31, 2022 for the institutional portions that were expended. The institutional quarterly reports for the quarters ending June 30, 2022, September 30, 2022, and December 31, 2022 contained amounts that were inconsistent with the amount of funds expended. Context: Management's review control over its reporting requirements for HEERF was not operating at a level of precision to ensure accurate reporting. As such, certain data reported on HEERF was not accurate or timely. Questioned Costs: $0 Cause: The College did not properly review the reporting requirements or grant expenditures in a timely manner. Effect or Potential Effect: Jacksonville College did not report correct amounts to the Department of Education. Repeat Finding: Not a repeat finding. Recommendation: The College should develop written procedures for posting the quarterly reports to the College webpage in a timely manner. In addition, the College should implement procedures to periodically review expend itures for grant requirements and reconcile the grant expenditures to the quarterly reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was due to the transition of key personnel during the period that COVID reporting was required. All reports have been corrected with the final report being checked appropriately and posted to the website. Many of these adjustments were due to extensive discounts that were awarded to students, keeping in line with our mission as a faith-based college. Future issues of non-compliance will be prevented by providing retention incentives for current employees while also requiring more careful documentation of the reporting requirements for special programs such as HEERF. This will create a list of written policies that will be maintained 43 on the prope1ty. Finally, cross-training will ensure that all personnel have someone trained in case of a vacancy.

View Audit 41904

Finding 42039 (2022-003)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Cash Management Significant Deficiency

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Clai...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #93.431 Compliance Requirement: Other Federal Agency Name: Department of Homeland Security Federal Emergency Management Agency Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing #97.036 Compliance Requirement: Other Finding Summary: SRHC does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. Therefore, significant federal programs were excluded from the schedule. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Management will implement controls to ensure a complete and accurate schedule of expenditures of federal awards and that the schedule will be reviewed by an individual independent of the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42038 (2022-004)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the rep...

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the report submitted for the federal award by a separate individual outside of the preparer. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Prior to submission, reports will be reviewed by a separate individual than the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42030 (2022-002)

None 2022

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021, through June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDITFINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA No. 14.157 Recommendation: Management should implement procedures to ensure that the Project verifies tenant income through the EIV system in a timely manner and maintain all required documentation and perform background checks prior to tenant acceptance. Action Taken: Training classes are planned and will be conducted on running EIV reports and performing tenant background checks. In addition, tenant files will be selected for review, at random, to ensure these items are completed in a timely manner. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 44087

Finding 42029 (2022-001)

None 2022

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021, through June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA No. 14.157 Recommendation: The Project should comply with HUD regulations for the timely renewal of the PRAC contract. Action Taken: Compliance Department has implemented a system to monitor and track HUD contract renewals to ensure the process will be completed in a timely manner going forward. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 44087

Finding 42025 (2022-002)

Material Weakness 2022

Southwest Health System, Inc.

CO

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001 Condition: We did not evaluate program requirements to determine our eligibility to recognize grant revenue when it was earned under the terms of the program. Action: We will implement internal control processes to ensure the proper recognition of grant revenue when it is earned. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-002 Condition: During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Shelle Diehm, Interim CFO, at (970) 564-2145. Sincerely, Shelle Diehm Interim CFO

View Audit 39259

Finding 42021 (2022-001)

Material Weakness 2022

Spyglass Ridge

OR

Procurement, Suspension & Debarment HUD Housing Programs Reporting

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. Efforts to hire experienced personnel continues, especially for a qualified, college degreed accountant.

View Audit 39921

Finding 42020 (2022-003)

None 2022

Spyglass Ridge

OR

Reporting

We agree with this finding and will continue to search for qualified accounting and other personnel necessary to support the continued expansion of NWCH. Training in federal single audit and HUD audit requirements will be obtained. NWCH is currently experiencing growing pains but management is deter...

We agree with this finding and will continue to search for qualified accounting and other personnel necessary to support the continued expansion of NWCH. Training in federal single audit and HUD audit requirements will be obtained. NWCH is currently experiencing growing pains but management is determined to continue expanding, obtaining, and operating additional properties needed for housing low-income, homeless, and other qualifying individuals. NORTHWEST COASTAL HOUSING Spyglass Ridge Limited Partnership, HUD Project No. 126-11130 Schedule of Findings and Questioned Costs For the Year Ended December 31, 2022 65

View Audit 39921

Finding 42017 (2022-001)

Significant Deficiency 2022

River City Federal Credit Union

TX

Eligibility Period of Performance Reporting

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beave...

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022- December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program - CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Management already has an established process to internally track eligible loans deployed during the RRP grant performance, some of the data compilation is automated and some require manual updating. Management has already replaced manual processes with excel functions like vlookup to reduce errors identified by Doeren. However, management has used this conservative process year after year and is confident with the method based on third party verification from Inclusiv, who reports annual data to the CDFI Fund, and acceptance by the CDFI Fund on an annual basis and by an additional independent 3rd party who reports annual grant requirements to the CDFI fund. Management is also confident that this current process appropriately tracks deployed loans required under the RRP Grant performance based on the sheer volume of loans granted annually. With under $2M in loans needed to satisfy the grant requirement in 2022, the credit union has identified a minimum of $20 million in eligible loans in eligible markets, well above the grant performance requirements. The current process would require a significant error rate of over 80% to fail in meeting grant performance requirement. Management does not agree with Doeren auditors' assessment of noncompliance based on the auditors performing a lin1ited scope, only reviewing 40 of the 3,676 loans funded in 2022. The 1.1% of loan evaluated is in1material and gives a false impression of the true effectiveness of the overall internal control process. With 2 errors identified in the sample of 40, Doreen auditors use this as a basis to recognize a significant deficiency- an evaluation management does not concur with. Doreen's evaluation was based on guidance for control-based auditing that is standard in the industry. Doreen's evaluation was also based on an assessment of the credit union's specific target markets, not in accordance with the grant agreement, which allows financial products in any eligible CDFI market and/or the credit union's approved target market. This generic industry standard assessment fails to consider household size in income evaluations and fails to consider underserved racial groups prevalent in Bexar County and identified as eligible CDFI targeted populations. Management is confident in its internal controls and welcomes the Department of Treasury to review its 2022 loan data and internal process by doing an in-depth analysis on a significant percentage of its total loans to verify internal controls are valid and acceptable to meet the grant performance in any eligible CDFI markets and the credit union's approved target market. If the Department of Treasury has questions regarding this plan, please call Michael Quintanilla, Chief Financial Officer at (210) 225-6866.

View Audit 38272

Finding 42013 (2022-001)

Significant Deficiency 2022

Columbia Opportunities, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and superv...

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and supervision and supporting this employee in developing the necessary skills to complete assigned tasks in a timely way. COI will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. COI will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. The Financial Close Out and Reporting Policy will be updated to include due dates and the roles/responsibilities of COI staff and members of the Board of Directors. This policy will be in place by September 30, 2023. A month end closing checklist and calendar will be developed and utilized by the fiscal staff as of 8/18/2023. The completed checklist will be shared with the Executive Director and the COI Board of Directors Finance Committee by the 20th of each month following the close out period. The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 38267

Finding 42010 (2022-012)

Significant Deficiency 2022

State of New York

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.568) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.568) Audit Report Reference: 2022-012 Anticipated Completion Date: 1/31/2023 Corrective Action Planned: OTDA is working with our ITS development partners to implement updates to the OTDA FFATA reporting logic as follows: ? Raise expenditure threshold for subrecipients that equals or exceeds $30,000 (previous amount was $25,000). (This is complete.) ? When calculating the expenditures for subrecipient payments, the report logic needs to account for internal split coding and for multiple grant payments made on a single voucher. (This is complete.) ? Update reporting logic for SFS/OSC Accounting Date (previous logic used SFS/OSC Voucher Paid Date). The SFS Accounting Date will be used as the Obligation Date in accordance with the definition of Obligation Date in the guidance. Anticipated completion and implementation for reporting in January 2023.

View Audit 49189

Finding 42009 (2022-011)

Material Weakness 2022

State of New York

NY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2022-011 Anticipated Completion Date: 4/1/2022 Corrective Action Planned: Training has been provided to NYC Regional Office staff to further strengthen their understanding of the process for properly verifying employment data in order to robustly perform those Key Line items tasks identified in the finding. The OTDA Divisions of Audit and Quality Improvement (AQI) and the Employment and Advancement Services (EAS) Bureau within the Division of Employment and Income Support Programs (EISP) have been working together to implement corrective actions to address the finding. Due to staffing issues and delays caused by COVID, corrective action began with the April 2022 TANF/MOE sample month. Starting in November 2021, EAS worked with New York City (NYC) Human Resources Administration staff to train and closely monitor the work they do regarding employment data, while AQI ensured its Regional Office staff began to verify TANF/MOE data source documentation.

View Audit 49189

Finding 42008 (2022-010)

Significant Deficiency 2022

State of New York

NY

Reporting

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy.Montalbano@suny.edu Federal Program(s) (ALN # [s]): Provider Relief Fund (93.498) Audit Report Reference: 2022-010 Anticipated Completion Date: Stony ...

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy.Montalbano@suny.edu Federal Program(s) (ALN # [s]): Provider Relief Fund (93.498) Audit Report Reference: 2022-010 Anticipated Completion Date: Stony Brook Medicine Implemented November 2022 Corrective Action Planned: Stony Brook Medicine will implement procedures to maintain adequate review documentation. Stony Brook Medicine Reporting Period 1 attesting to $148.9 million of PRF was reviewed by the Internal Audit Department in October 2021. Stony Brook Medicine also performed a review of the Reporting Period 2 attesting to an additional $7.8 million of PRF, however, the review process was done through phone calls and not formally documented, which will be corrected for future reviews.

View Audit 49189

Finding 42007 (2022-008)

Significant Deficiency 2022

State of New York

NY

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 20...

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 2022-008 Anticipated Completion Date: Purchase Implemented January 2022 Stony Brook Implemented January 2022 Corrective Action Planned: SUNY System Administration - The remedies have been implemented. The campuses met the revised timely posting requirement of October 10, 2021, as indicated currently on the ED?s Reporting and Data Collection website. The campuses will continue to have processes in place to ensure timely reporting as noted below in their responses. Purchase - Training was provided regarding HEERF reporting deadlines to employees involved with the reporting. The Campus has procedures to ensure timely posting to the website for future reports. Stony Brook - The recommendations have been implemented. The Campus has procedures in place to ensure the reports are posted timely to the website.

View Audit 49189

Finding 42006 (2022-009)

Significant Deficiency 2022

State of New York

NY

Reporting

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Student Aid Portion (84.425E) Audit Report Reference: 2022...

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Student Aid Portion (84.425E) Audit Report Reference: 2022-009 Anticipated Completion Date: Purchase Implemented January 2022 Stony Brook Implemented January 2022 Corrective Action Planned: SUNY System Administration - The remedies have been implemented. The campuses met the revised timely posting requirement of October 10, 2021, as indicated currently on the ED?s Reporting and Data Collection website. The campuses will continue to have processes in place to ensure timely reporting as noted below in their responses. Purchase - Training was provided regarding HEERF reporting deadlines to employees involved with the reporting. The Campus has procedures to ensure timely posting to the website for future reports. Stony Brook - The recommendations have been implemented. The Campus has procedures in place to ensure the reports are posted timely to the website.

View Audit 49189

Finding 41996 (2022-004)

Significant Deficiency 2022

State of New York

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Eligibility

State Agency: Department of Labor Single Audit Contact: Samantha Doran Title: Auditor 3 Telephone: 518-457-9475 E-mail Address: Samantha.Doran@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (ALN 17.225) Audit Report Reference: 2022-004 Anticipated Completion Date: 12/1/2023 Corr...

State Agency: Department of Labor Single Audit Contact: Samantha Doran Title: Auditor 3 Telephone: 518-457-9475 E-mail Address: Samantha.Doran@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (ALN 17.225) Audit Report Reference: 2022-004 Anticipated Completion Date: 12/1/2023 Corrective Action Planned: NYSDOL expects this issue will be resolved with the implementation of a modernized Unemployment Insurance System. The modernized system will include improved data marker capabilities for any future temporary benefit programs that need to be implemented; therefore, the BAM sample selection will only include appropriate cases. Additionally, the time lapse requirement will be improved in upcoming fiscal year as staff resources will not be diverted to pandemic efforts and work will be monitored to ensure that time lapse requirements are met.

View Audit 49189

Finding 41989 (2022-001)

Material Weakness 2022

U.s. Committee for Refugees and Immigrants, Inc. and Related Entity

VA

Subrecipient Monitoring Reporting

Finding: Under 2CFR Part 170, recipients of grants or cooperative agreements must report first -tier sub-awards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-award Reporting System (FSRS). USCRI Comments: USCRI was unaware of this requirement that has been...

Finding: Under 2CFR Part 170, recipients of grants or cooperative agreements must report first -tier sub-awards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-award Reporting System (FSRS). USCRI Comments: USCRI was unaware of this requirement that has been in effect since October 2010 and this issue was never identified in prior audits. They were not identified during desk audit monitoring with our federal grantors. Corrective Actions Taken or Planned: USCRI will enter the required data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all federal programs in March/April 2023, and will continue to work with current sub-grantees to report required data timely. USCRI will incorporate the data reporting under FFATA into all new agreements or amendments/renewals. The responsible person for correcting the finding is the Chief Financial Officer.

View Audit 45303

Finding 41981 (2022-002)

Material Weakness 2022

Northwest Health Services, Inc.

MO

Allowable Costs / Cost Principles HUD Housing Programs Reporting

We concur with this finding. Management recognizes the importance of complying with federal grant reporting guidelines. Going forward, the federal grant reporting policy and procedures will be reviewed and amended to ensure that reports and documentation for regulatory agencies are provided in a cle...

We concur with this finding. Management recognizes the importance of complying with federal grant reporting guidelines. Going forward, the federal grant reporting policy and procedures will be reviewed and amended to ensure that reports and documentation for regulatory agencies are provided in a clear, accurate and easily understood manner. Additionally, all related NHS personnel will be educated on the policy and procedures.

View Audit 46315

Finding 41968 (2022-001)

Material Weakness 2022

University of Mary Hardin-Baylor

TX

Student Financial Aid Special Tests & Provisions Material Weakness

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies...

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies for five students. Cause 1: A system report used for NSLDS reporting incorrectly included the end of a student?s enrollment term instead of the date of official withdrawal communication. Cause 2: UMHB did not adjust the NSLDS transmittal calendar when UMHB?s academic calendar was modified for an earlier start date. Cause 3: A system report used for NSLDS reporting did not include withdrawal dates for students that had unofficially withdrawn. Responsible Individuals: Trent Bridges, Director of Data Quality & Institutional Analytics Bethany Chapman, Institutional Research Coordinator Corrective Action Plan: Related to Causes 1 and 3: UMHB will review all the coding on system reports used for NSLDS reporting to assess accuracy and completeness of the data based on any changes in business practice and make updates to system reports as necessary. UMHB will update its internal process to document any required special handling of records based on system limitations. UMHB will reassess system report and processes used for NSLDS reporting prior to the beginning of each fall and spring semester. Related to Cause 2: UMHB has adjusted its NSLDS submission schedule according to our new academic calendar with the first of term submission occurring on the census date. UMHB will establish a schedule to include more frequent submissions throughout the term. Additionally, UMHB will run a withdrawal report twice a month and manually adjust enrollment status to ensure these students are reported as withdrawn correctly to NSLDS. Anticipated Completion Date: September 15, 2022

View Audit 45749

Finding 41959 (2022-002)

None 2022

Jacksonville Towers, INC

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. A...

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, CFDA 14.155 Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Action Taken: The Project will perform monthly escrow analysis to ensure the accounts are adequately funded at all times.

View Audit 44593

Finding 41958 (2022-001)

None 2022

Jacksonville Towers, INC

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. A...

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, CFDA 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of hiring a compliance coordinator to ensure all future HUD required documents are submitted timely. If the Oversight Agency for Audit has questions regarding the plan please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris, Account Manager.

View Audit 44593

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