Corrective Action Plans

Finding 51989 (2022-001)

Significant Deficiency 2022

NY

Special Tests & Provisions Questioned Costs Reporting

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retro...

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retroactively preparing missed prior quarterly reports for posting. Due to the short time frame between the extended submission date of the 2021 Uniform Guidance report and submission of the 2022 Uniform Guidance report and additional staffing transitions at the College, there was a delay in the College?s proposed completion date in the 2021 report. The College is continuing to review its staffing and administrative structure with a goal of improving grants management, reporting and compliance. Proposed Completion Date: June 30, 2023

View Audit 52910

Finding 51942 (2022-002)

Significant Deficiency 2022

Dupage Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report ...

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. Regulatory waivers provide relief from HUD requirements upon a finding of good cause, subject to statutory limitations, per 24 CFR 5.110. The DHA IL101 general audit submission date is March 31, 2023. DHA expected to have the financial audit submitted by April 30, 2023, as a result of the following reasons: ? Due to the abrupt quitting of the previously procured audit service provider, on February 7, 2023. DHA had to enter into an emergency Intergovernmental Agreement authorizing DuPage Housing Authority (DHA) to share the RFP process for independent audit service provider, Rubino and Company on February 27, 2023. The DHA IL101 HUD audit report submission per 2 CFR ? 200.512(a)(1) audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. The current DHA IL101 audit report submission was due March 31, 2023. ? The 60-Day Waiver extension was submitted to HUD for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit will allow DHA an opportunity to avoid adverse effects including but not limited to: o Noncompliance of the audited financial data to HUD on an annual basis o Noncompliance of the annual audit being prepared in accordance with Generally Accepted Accounting Principles (GAAP), as further defined by HUD in supplementary guidance. o Noncompliance of the audited financial data being submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). ? HUD?s National Headquarters went through a recent organizational change; thus, delaying the approval process for the 60-dayextension waiver for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. ? DHA received official verbal approval from HUD?s Waiver Team on May 2, 2023, but the 60- day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit is still awaiting final signature from the new HUD Deputy Assistant Secretary. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51939 (2022-001)

Material Weakness 2022

Crosspurpose

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.413

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were ...

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were prepared using grant budgets rather than direct costs incurred. Management was unable to determine direct costs related to general and payroll disbursements. As a result, proper revenue recognition could not be determined for financial reporting purposes. Corrective Action Plan: The Organization will use the jobs and classes functions within their accounting software to track expenses related to grants. The Organization hired a Grant Coordinator to oversee the review, tracking, and reporting for all grants. The Organization will train and work with all applicable staff to create timesheets for grants requiring such documentation. The Organization will prepare a Schedule of Expenditures of Federal Awards (SEFA) which will be used in conjunction with the accounting software to track grant costs.

View Audit 45317

Finding 51907 (2022-002)

Significant Deficiency 2022

Hospital District No 1 of Crawford County

KS

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Com...

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Completion Date: We will implement any applicable corrective actions in 2023 for any new grant opportunities related to Provider Relief funds or other COVID-19 related grants.

View Audit 50821 Questioned Costs: $1

Finding 51901 (2022-003)

Significant Deficiency 2022

School District of Polk County, Florida

FL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation o...

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district has written payroll procedures which document the recording and approval of time. Timesheets must be approved by the direct supervisor/principal. The district continues to enhance its procedures and has provided multiple trainings at both the secretary and admin levels. Trainings are now being recorded as professional development courses, enabling tracking of training at the individual level. Going forward the District will implement new procedures to review for compliance. Name(s) of the contact person(s) responsible for corrective action: Andrew Baldwin, Senior Director Federal Programs, and Heather Jenkins, CFO Planned completion date for corrective action plan: 8/30/2023 If the U.S. Department of Education has questions regarding this schedule, please contact Heather Jenkins at 863-457-4710, heather.jenkins@polk-fl.net .

View Audit 50579

Finding 51883 (2022-001)

Significant Deficiency 2022

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318 § 200.320

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the D...

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included 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?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

View Audit 47110

Finding 51875 (2022-001)

Material Weakness 2022

United Way of Door County, Inc.

WI

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 47106

Finding 51874 (2022-001)

None 2022

Northern Maine General

ME

Questioned Costs Reporting Matching / Level of Effort / Earmarking

The Organization has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs.

View Audit 45041

Finding 51873 (2022-001)

Material Weakness 2022

Emanate Health and Affiliates

CA

Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors m...

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors made in the calculation of lost revenues which resulted in an overstatement of lost revenues of $8,123,440. Planned Corrective Action: In future reporting periods, management will add an additional layer of review of the lost revenue calculation before submission through the Portal. Through this review, management will ensure the lost revenue calculation is performed on a comparable basis which would include the same types of revenues being compared. Management will correct the lost revenues attributable to coronavirus in the next Portal submission, as applicable and ensure any other Portal submissions have the correct lost revenue calculation and is reported correctly. Contact Person: Leon Choiniere, Chief Financial Officer Anticipated Completion Date: September 29, 2023

View Audit 45038

Finding 51858 (2022-004)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Reporting Significant Deficiency

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in ...

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in the position responsible for performing the manual reporting process reporting was completed when the responsibility was assigned to a new employee. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51844 (2022-002)

Significant Deficiency 2022

North Central University

MN

Questioned Costs Reporting Significant Deficiency

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This find...

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 51829 (2022-001)

Material Weakness 2022

Monroe-Gregg School District

IN

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

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initi...

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initial each progress and final grant report before submitting in order to ensure accuracy. Anticipated Completion Date: March 13, 2023

View Audit 47093

Finding 51826 (2022-101)

Material Weakness 2022

Pinal County Community College District

AZ

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agre...

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agrees with the finding. The District will ensure that policies and procedures related to grant reporting are followed, including detailed reviews of reports that include financial information, to ensure accurate and timely reporting. The District will file updated reports with the U.S. Department of Education that agree with accounting records. The District will also make sure that our grant reporting schedule includes designated due dates for information that is required to be posted on our website and that proper communication of these deadlines is provided to all individuals involved in the process.

View Audit 47092

Finding 51819 (2022-103)

Significant Deficiency 2022

Pinal County Community College District

AZ

Student Financial Aid Special Tests & Provisions Reporting § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. The District worked with the SIS Vendor to improve the accuracy of Enrollment Reporting out of the SIS. Initial reviews of the reporting have been positive, however close monitoring will continue to ensure proper compliance.

View Audit 47092

Finding 51818 (2022-102)

Material Weakness 2022

Pinal County Community College District

AZ

Reporting Questioned Costs Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. After reviewing the student in the finding, the District re-processed the Return of Title IV calculation. The one student record was updated and resulted in an amount of $275 to be returned to the student by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2023, the District continued to enhance the monitoring of refunds processed. The District plans to begin exploring the use of the SIS to calculate Return to Title IV based on compliance requirements. The District will continue to strengthen our policies and procedures surrounding Return to Title IV compliance requirements.

View Audit 47092 Questioned Costs: $1

Finding 51813 (2022-001)

Significant Deficiency 2022

Fort Calhoun Community Schools

NE

Internal Control / Segregation of Duties Reporting

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements...

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 47089

Finding 51804 (2022-001)

Material Weakness 2022

Harbor House, Incorporated of Fort Smith, Arkansas

AR

Reporting

All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review program...

All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.

View Audit 44919

Finding 51770 (2022-003)

Material Weakness 2022

Millsap Independent School District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quart...

Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quarter. ? Prior to requesting reimbursement, the CFO will print a year-to-date report from Ascender demonstrating quarterly expenses minus prior reimbursements. ? The total expense report, utilized to verify request for reimbursement, will be confirmed by the CFO and Assistant Superintendent with signatures, dates, and times. ? Upon verification, the CFO will request federal reimbursement. ? After receiving and posting requested funds, the CFO will compare expense and income on the as of date to confirm that more income than expenses have not been submitted for reimbursement.

View Audit 45223

Finding 51766 (2022-002)

Material Weakness 2022

Millsap Independent School District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Dire...

Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Director of Child Nutrition will review these reports for unreconciled meals, missing data, and possible errors. ? After review of the reports, the Director of Child Nutrition will enter the claim data by site, based on eligibility in TX-UNPS as it is reported in the Point of Sale (POS) system. As the Director of Child Nutrition enters and verifies the data for each site in the TX-UNPS claim system, the data is aggregated and will be verified for accuracy to the district summary report from the Point of Sale. ? The monthly claim report for the POS system will be printed, and attached to the claim for reimbursement summary showing site details from the TX-UNPS claim system. ? The Director of Child Nutrition will verify that the data entered for the Claim for Reimbursement match the data from the monthly claim report and sign off with date and time that it is correct. ? This document will be given to the CFO, who will verify it as well with signature, date, and time. ? If discrepancies are found, a revised claim may be filed with the state within 60 days of the last day of the claimed month.

View Audit 45223

Finding 51764 (2022-001)

None 2022

Pittsburgh Institute of Aeronautics

PA

Allowable Costs / Cost Principles Reporting Equipment & Real Property Management

FINDING 2022-001: INSTITUTIONAL PORTION QUARTERLY REPORTING Condition For the quarterly Institutional Portion reports posted to the Institution?s website, there were discrepancies between the amounts reported in the Funds Expended Categories and the supporting documentation provided by the Instituti...

FINDING 2022-001: INSTITUTIONAL PORTION QUARTERLY REPORTING Condition For the quarterly Institutional Portion reports posted to the Institution?s website, there were discrepancies between the amounts reported in the Funds Expended Categories and the supporting documentation provided by the Institution. Cause The quarterly reports originally posted to the Institution?s website were deemed to be incorrect based on the accounting records and supporting documentation provided by the Institution. The 9/30/2021 and 12/31/2021 quarterly institution reports did not reflect the expenditures in the proper categories. Corrective Action PIA re-evaluated the expenses for recategorization and updated quarterly reports on the website (https://pia.edu/cares-act-details/). Moving forward, PIA will ensure proper categorization in realtime during the reporting periods.

View Audit 45219

Finding 51762 (2022-001)

Material Weakness 2022

The Harry and Jeanette Weinberg Woods, Inc.

MD

Eligibility HUD Housing Programs Subrecipient Monitoring

Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as...

Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.

View Audit 45216

Finding 51752 (2022-001)

Material Weakness 2022

The Science Center of Iowa

IA

Reporting Internal Control / Segregation of Duties

Science Center management, including the CFO and CEO, agrees with the need to migrate the Organization?s internal financial statements to comply with GAAP accounting. Steps have been taken to convert from a cash to accrual basis of accounting and we are in the process of hiring an outside consultant...

Science Center management, including the CFO and CEO, agrees with the need to migrate the Organization?s internal financial statements to comply with GAAP accounting. Steps have been taken to convert from a cash to accrual basis of accounting and we are in the process of hiring an outside consultant to assist us with setting up procedures and documentation.

View Audit 40787

Finding 51734 (2022-005)

Material Weakness 2022

Genesee County, Michigan

MI

Subrecipient Monitoring Questioned Costs Material Weakness

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed t...

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 6/30/2023

View Audit 40786

Finding 51722 (2022-001)

Material Weakness 2022

Essex of Waunakee, Inc.

IL

Reporting Matching / Level of Effort / Earmarking

Name of Auditee: ESSEX OF WAUNAKEE, INC. HUD Auditee Identification Number: 075-11257 Name of Audit Firm: Haran & Associates Ltd. Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Rich Gonzalez Current Findings: Finding 2022-1: Reporting Views of Responsible Official: We con...

Name of Auditee: ESSEX OF WAUNAKEE, INC. HUD Auditee Identification Number: 075-11257 Name of Audit Firm: Haran & Associates Ltd. Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Rich Gonzalez Current Findings: Finding 2022-1: Reporting Views of Responsible Official: We concur with Finding 2022-1. The Corporation will submit the late filing as soon as possible. Action(s) Taken or Planned on the Finding: The Corporation has put in place internal controls to ensure the timely filing of the annual audit reporting package to the Federal Audit Clearinghouse. Status of Corrective Actions: Action to be completed in 2023.

View Audit 40784

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Corrective Action Plans

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