Corrective Action Plans

Finding 538202 (2024-005)

Significant Deficiency 2024

Municipality of Arroyo

PR

Equipment & Real Property Management Significant Deficiency

Financial Statements Findings – Finding Reference 2024-004.

View Audit 349211

Finding 538199 (2024-006)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

HUD Housing Programs Reporting Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – HAP Register and PIC Submissions Recommendation: We recommend that the Authority review its internal controls over the HAP process to ensure the correct amounts are paid each month. We recommend that the Authority review its pr...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – HAP Register and PIC Submissions Recommendation: We recommend that the Authority review its internal controls over the HAP process to ensure the correct amounts are paid each month. We recommend that the Authority review its process for uploading data to PIC to ensure each recertification gets submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Virginia Housing is committed to ensuring accurate and timely data submission to HUD’s Public and Indian Housing Information Center (PIC) system. Virginia Housing acknowledges that staffing challenges, at Virginia Housing and HUD Field Offices, including the turnover of key personnel, contributed to gaps in the PIC data submission process. To address this issue, Virginia Housing has hired new systems staff to restore capacity and strengthen internal controls over data management. The new staff will focus on improving data management procedures, enhancing system oversight, and ensuring timely submission of all required recertifications. Of the files not located in PIC, six (6) have since been submitted in PIC as of March 11, 2025. Virginia Housing will continue to work toward a resolution for the seventh file. Additionally, Virginia Housing will implement quality control measures to verify that all recertifications are properly uploaded to PIC. This will include the development of clear protocols for tracking submission status, conducting regular audits of uploaded data, and ensuring staff are trained on updated procedures. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: September 30, 2025

View Audit 349205

Finding 538196 (2024-005)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Waiting List Recommendation: We recommend that the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant is selected from the waiting list. Ex...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Waiting List Recommendation: We recommend that the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant is selected from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Virginia Housing is committed to strengthening its internal controls over the waiting list process to ensure all required documentation is properly maintained at the time each applicant is selected. To address this concern, Virginia Housing has been conducting a comprehensive review of its current procedures to identify gaps and implement improvements that align with HUD requirements. As part of this effort, Virginia Housing is actively developing standardized documents and processes for all LHAs to promote consistency and enhance compliance. This initiative includes the creation of detailed job aids and reference materials such as quick reference guides and flowcharts. These resources are designed to improve staff understanding of proper waiting list procedures, reinforce documentation requirements, and reduce errors. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: December 31, 2025

View Audit 349205

Finding 538193 (2024-004)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Quality- Control Inspections Recommendation: We recommend that the Authority review its process over quality control inspections to ensure they are completed timely. Explanation of disagreement with audit finding: There is no ...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Quality- Control Inspections Recommendation: We recommend that the Authority review its process over quality control inspections to ensure they are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has taken proactive steps to enhance its inspection process to ensure compliance with HUD requirements. As part of these efforts, quality control plans have been implemented to ensure the timely and accurate completion of required inspections. In addition, the authority has taking action hiring a Housing Quality Officer to provide oversight of the inspection process (both previously shared with HUD). However, these plans were introduced after the audit review period and, therefore, were not applicable to the files reviewed by the audit team. As noted above, the Authority has contracted the services of a third-party vendor to complete all inspections, including quality control inspections. This partnership aims to improve the efficiency and effectiveness of inspections, ensuring that required corrections are made promptly. Full implementation of the third-party inspection services is scheduled to begin on April 1, 2025, with the Authority conducting ongoing oversight to ensure the vendor's adherence to HUD standards and required quality control policies. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: May 1, 2025

View Audit 349205

Finding 538190 (2024-003)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – HQS Annual and Failed Inspections Recommendation: We recommend that the Authority reviews its processes over annual and failed inspections to ensure that they are completed timely and in compliance with HUD’s requirements. We r...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – HQS Annual and Failed Inspections Recommendation: We recommend that the Authority reviews its processes over annual and failed inspections to ensure that they are completed timely and in compliance with HUD’s requirements. We recommend the Authority review their procedures to ensure they are following up that the tenants or landlords are making corrections timely or properly abating HAP for the unit until corrections are made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has taken proactive steps to enhance its inspection process to ensure compliance with HUD requirements. As part of these efforts, quality control plans have been implemented to ensure the timely and accurate completion of required inspections. In addition, the authority has taking action hiring a Housing Quality Officer to provide oversight of the inspection process (both previously shared with HUD). However, these plans were introduced after the audit review period and, therefore, were not applicable to the files reviewed by the audit team. To further address concerns regarding the timeliness and follow-up of annual and failed inspections, the Authority has contracted with a third-party vendor to manage all inspection activities. This partnership aims to improve the efficiency and effectiveness of inspections, ensuring that required corrections are made promptly. Full implementation of the third-party inspection services is scheduled to begin on April 1, 2025, with the Authority conducting ongoing oversight to ensure the vendor's adherence to HUD standards and internal quality control measures. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: May 1, 2025

View Audit 349205 Questioned Costs: $1

Finding 538187 (2024-002)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Reasonable Rent Recommendation: We recommend that the Authority reviews its process over reasonable rent determination to ensure that it is performed timely (before the effective date of the rent payment) and that the approved ...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Reasonable Rent Recommendation: We recommend that the Authority reviews its process over reasonable rent determination to ensure that it is performed timely (before the effective date of the rent payment) and that the approved rent is properly carried forward to the HUD-50058 and HAP contract/HAP contract amendment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As noted above, as part of its comprehensive quality control process (previously submitted to HUD), Virginia Housing developed and implemented a detailed checklist system to guide each step of the annual and interim reexamination processes, including rent reasonableness documentation. This policy was introduced after the audit review; therefore, it was not applicable to the files reviewed by the audit team. In addition, during this fiscal year, Virginia Housing has been actively developing standardized documents and processes for all LHAs to promote consistency and compliance. This initiative includes the creation of job aids and reference materials such as quick-reference guides and flowcharts to support staff in following correct procedures. These resources will be designed to improve staff understanding, streamline processes, and reduce errors. Of the 100 files reviewed, four contained rent reasonableness determination documentation dated after the effective date. While this remains non-compliant, Virginia Housing views this as a positive indication of progress compared to previous audit findings. This improvement reflects the successful implementation of enhanced quality control measures, which have increased LHA file reviews and improved the correction of deficiencies. To further support staff development and ensure continued compliance, Virginia Housing will provide a series of on-site training sessions from March 2025 through November 2025. These sessions will cover key topics such as HCVP Specialist Training, HCVP/PH Rent Calculation, Fair Housing and Reasonable Accommodations, Customer Service and Engagement, and HCVP program management and oversight. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: December 31, 2025

View Audit 349205 Questioned Costs: $1

Finding 538184 (2024-001)

Significant Deficiency 2024

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Eligibility

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV - Eligibility Recommendation: We recommend that the Authority reviews its internal controls and policies over HUD’s tenant eligibility requirements to ensure all documentation is ...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV - Eligibility Recommendation: We recommend that the Authority reviews its internal controls and policies over HUD’s tenant eligibility requirements to ensure all documentation is maintained at the time of recertification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On June 30, 2024, Virginia Housing implemented a comprehensive quality control process (previously submitted to HUD) designed to improve oversight and ensure compliance with HUD requirements. This policy was introduced following the audit review; therefore, it was not applicable to the 60 files reviewed by the audit team. As part of this initiative, Virginia Housing adopted a detailed checklist system to guide the recertification process. This checklist outlines each step, establishes clear deadlines, and assigns responsibility to designated staff to promote accuracy, accountability, and timely completion. Virginia Housing is also committed to maintaining staff proficiency through comprehensive training initiatives. Annual training is provided in partnership with Nan McKay to ensure both Virginia Housing and Local Housing Authority (LHA) staff adhere to consistent income calculation practices. In addition, all LHA staff were required to complete specialized training in 2024 on HCVP Specialist duties, HQS Inspections, and HCVP Program Management. To further support staff development, Virginia Housing will conduct a series of on-site training sessions from March 2025 through November 2025. These sessions will cover key topics such as HCVP Specialist Training, HCVP/PH Rent Calculation, Fair Housing and Reasonable Accommodations, Customer Service and Engagement, and HCVP program management and oversight. In preparation for the Housing Opportunity Through Modernization Act (HOTMA) implementation, Virginia Housing has updated its Administrative Plan to align with the required changes, including those related to income and asset determinations. To ensure staff readiness, Virginia Housing’s Program Compliance Officers (PCOs) attended a two-day HOTMA Summit in February 2024, equipping them with the knowledge needed to effectively implement these changes. Of the 60 files tested one (1) did not have proper supporting documentation for expenses/deductions reported on the HUD-50058, Virginia Housing. The local agent has corrected this file as of March 21, 2025. Virginia Housing remains committed to maintaining compliance, improving internal controls, and ensuring all staff are equipped with the tools and knowledge necessary to uphold program integrity. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: December 31, 2025

View Audit 349205 Questioned Costs: $1

Finding 538149 (2024-001)

Significant Deficiency 2024

Sanders Unified School District No. 18

AZ

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education | Arizona Department of Education Sanders Unified School District No. 18 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of find...

CORRECTIVE ACTION PLAN U.S. Department of Education | Arizona Department of Education Sanders Unified School District No. 18 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 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. FINDINGS— FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2024-001 WAGE RATE REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage certificates were not maintained for construction projects exceeding $2,000 or other minor remodeling projects during the current year. Documentation was not maintained to support contracts included the proper wage rate clauses. Criteria: According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Corrective Action: The District will ensure the proper wage rate language is included in all contracts for construction and minor remodeling projects exceeding $2,000. In addition, wage rate certifications will be received when necessary and reviewed to ensure they adhere to wage rate requirements. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Barbara Baca, Business Manager

View Audit 349162

Finding 538148 (2024-001)

Significant Deficiency 2024

Western North Carolina Aids Project, Inc.

NC

Eligibility Significant Deficiency

2024-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on client DNSE 1 – Incorrect amount of support provided to DNSE, and 1 – Missing documentation of leas...

2024-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on client DNSE 1 – Incorrect amount of support provided to DNSE, and 1 – Missing documentation of lease contract for client AGFA Corrective Action: Section 1 RE: Incorrect Rental Calculation & Incorrect amount of support paid to landlord: WNCAP will continue utilizing the eligibility checklist implemented with the 2022 corrective action plan, as it has resulted in the significant reduction of errors, as evidenced by the continued improvement in comparison to previous audits. The incorrect calculation referenced in this finding was due to a typo, which resulted in an overpayment. To catch simple human errors such as this in the future, management will update the rent calculation worksheet to include reminders to double check data entry in fields that are easy to transpose. Management will also update the recertification process to add the following additional steps: The Data Technician will also review the rent calculation worksheet and the supporting documentation to ensure the amounts in the supporting document(s) match the entry in the worksheet; the Housing Coordinator will conduct a randomized audit of at least two rent calculation worksheets each month. Section 2 RE: Missing documentation of lease contract. WNCAP management will confer with state grant monitors to create and implement a zero-tolerance policy that abates payments immediately if a landlord or client does not provide the documents necessary for recertification in a timely manner. Unfortunately, this will likely result in some evictions and may jeopardize WNCAP’s ability to recruit landlords in a highly competitive market, but there is no guidance on any alternatives that would preserve housing stability as long as possible while still being considered compliant. Evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2022-23 audit: 2022-23 Total Deficient Eligibility Records: 8 2023-24 Total Deficient Eligibility Records: 3 WNCAP expects to see continued improvement in subsequent audits.

View Audit 349159

Finding 538145 (2024-002)

Significant Deficiency 2024

Coe College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding: The change in student status for 1 of students tested was not reported to the National Student Loan Data System (NSLDS) timely when the student withdrew at the end of the spring term. Explanation for Finding: The previous registrar created a corrective action plan 6 days before leaving the ...

Finding: The change in student status for 1 of students tested was not reported to the National Student Loan Data System (NSLDS) timely when the student withdrew at the end of the spring term. Explanation for Finding: The previous registrar created a corrective action plan 6 days before leaving the college and did not pass the information to the correct parties. The previous position of Assistant Director of Academic Data & Records which was listed as in charge of the actions in the Registrar’s plan was cut from the staffing of that office causing a void of all potential personnel to handle the previous plan. Corrective Actions Taken or Planned: The Registrar will run a report on the 15th of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. The Assistant Registrar will review the work of the Registrar and verify any discrepancies between Coe’s records and those stored in the National Student Clearinghouse for correction. The Registrar will then ensure timely and accurate submission of student records from the Clearinghouse to NSLDS after all the data has been reviewed. Office of the Registrar additional staffing will be trained on this process to ensure this verification policy will be executed even when there are staffing changes in the future. Persons Responsible and Completion Date: Registrar, Assistant Registrar. The actions outlined above has been added to the Withdrawal & Exit Procedure (NSC-NSLDS) as of 10/23/2024

View Audit 349151

Finding 538106 (2024-002)

Significant Deficiency 2024

Avera Health

SD

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #97.036 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over...

Department of Health and Human Services Federal Financial Assistance Listing #97.036 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs identified instances where the monthly census data for one of the physical locations included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The organization will review and strengthen the controls surrounding activities allowed and allowable costs compliance. Specifically, Avera Health will update its process of using census data reporting in grant projects as the census data is a live data set within the Avera system. For future projects of this nature, the Organization will download a copy of the data set to a calculation support folder so that it has an exact record of the data used in the various grant calculations and the exact data can be referenced later if the live data set changes. Anticipated Completion Date: June 30, 2025

View Audit 349132

Finding 538104 (2024-001)

Significant Deficiency 2024

Avera Health

SD

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Department of Justice Federal Financial Assistance Listing #16.582 Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs and period of performance identified ...

Department of Justice Federal Financial Assistance Listing #16.582 Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The organization will review and strengthened the controls surrounding activities allowed and allowable costs as well as period of performance compliance. Avera Health has updated its enterprise resource planning system to Workday, which utilizes an effort certification system. Within the effort certification system, Individuals will self-report/certify their time, the certification will then route to the specific grant management staff instead of the cost center supervisor. Anticipated Completion Date: June 30, 2025

View Audit 349132

Finding 538084 (2024-001)

Significant Deficiency 2024

Spencer-Owen Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-001 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Annette Brown Contact Phone Number and Email Address: 812-829-2233 annettebrown@socs.k12.in.us Views of Responsible Officials: We concur with this finding that a more thoro...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Annette Brown Contact Phone Number and Email Address: 812-829-2233 annettebrown@socs.k12.in.us Views of Responsible Officials: We concur with this finding that a more thorough and more fully documented process should be in place and that it needs to cover the full school year and not be done just the one time towards the beginning of the year. Description of Corrective Action Plan: The􀀃Technology􀀃and􀀃Food􀀃Service􀀃Reporting􀀃Assistant􀀃(TFSRA)􀀃is􀀃the􀀃one􀀃who􀀃does􀀃the􀀃initial􀀃processing􀀃of􀀃applications􀀃and􀀃 Direct􀀃Certification􀀃(DC). The􀀃Claims/Deputy􀀃Treasurer􀀃(C/DT)􀀃is􀀃the􀀃one􀀃who􀀃does􀀃a􀀃random􀀃check􀀃on􀀃applications􀀃to􀀃confirm􀀃that􀀃eligibility􀀃is􀀃applied􀀃 accurately. This􀀃check􀀃should􀀃happen􀀃four􀀃(4)􀀃times􀀃a􀀃year: 1. Around􀀃the􀀃Fall􀀃Membership􀀃Count􀀃Day􀀃(first􀀃few􀀃days􀀃in􀀃October)􀀃 2. Christmas􀀃Break􀀃(around)􀀃 3. Spring􀀃Break􀀃(around)􀀃 4. First􀀃part􀀃of􀀃May􀀃 The􀀃TFSRA􀀃will􀀃put􀀃the􀀃list􀀃of􀀃students􀀃and􀀃their􀀃eligibility􀀃from􀀃the􀀃food􀀃service􀀃software􀀃(currently􀀃Titan)􀀃at􀀃the􀀃point􀀃of􀀃each􀀃 check.􀀃The􀀃first􀀃pull􀀃of􀀃students􀀃in􀀃October􀀃will􀀃be􀀃all􀀃students􀀃while􀀃the􀀃subsequent􀀃pulls􀀃will􀀃be􀀃for􀀃the􀀃dates􀀃between􀀃the􀀃 previous􀀃pull􀀃and􀀃that􀀃date􀀃with􀀃the􀀃intention􀀃of􀀃catching􀀃any􀀃new􀀃students􀀃or􀀃new􀀃student􀀃eligibility. The􀀃C/DT􀀃will􀀃select􀀃a􀀃random􀀃sampling􀀃of􀀃students􀀃to􀀃verify.􀀃They􀀃will􀀃work􀀃with􀀃the􀀃TFSRA􀀃to􀀃look􀀃at􀀃the􀀃records􀀃in􀀃Titan􀀃for􀀃 applications􀀃and􀀃CNPWeb􀀃for􀀃the􀀃DC􀀃students􀀃to􀀃see􀀃applications􀀃or􀀃the􀀃DC􀀃eligibility􀀃as􀀃appropriate.􀀃Forms􀀃will􀀃be􀀃printed􀀃or􀀃 screen􀀃shot􀀃to􀀃create􀀃a􀀃file􀀃that􀀃will􀀃be􀀃saved􀀃by􀀃both􀀃parties. Anticipated Completion Date: March 14, 2025

View Audit 349113

Finding 538083 (2024-001)

Significant Deficiency 2024

Housing Authority of the Town of Laurinburg

NC

HUD Housing Programs Eligibility Reporting

Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Amanda John Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher Program eligibility requirements. Proposed Completion Date: Imm...

Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Amanda John Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher Program eligibility requirements. Proposed Completion Date: Immedicately.

View Audit 349112

Finding 538073 (2024-002)

Significant Deficiency 2024

Rutgers, the State University of New Jersey

NJ

Student Financial Aid Reporting Significant Deficiency

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E P063P130272 (7/1/2023 – 6/30/2024)...

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E P063P130272 (7/1/2023 – 6/30/2024), P268K130272 (7/1/2023 – 6/30/2024) Contact Person: Robert Fahy, AVP of University Enrollment Services, 848-932-2603 Corrective Action: Related to the student status change which was reported to NSLDS outside of 60 days, the Rutgers Health and University Registrar will continue to provide training and support to University constituents through regular reporting and monthly check-in meetings to reiterate the importance of timely submissions. Related to the effective dates which did not match between the University record, Campus-Level Record and Program-Level Record, the Rutgers Health and University Registrar will continue work with the central Office of Information Technology, University Enrollment Services and Ellucian teams to refine the enrollment reporting process and will provide training to all involved to ensure accurate reporting. Anticipated Completion Date: The corrective action was in place as of March 1, 2025.

View Audit 349099

Finding 538061 (2024-001)

Significant Deficiency 2024

Oxbow Center

WY

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Dear Jason, I am writing to formally address the audit finding identified in the FY24 Independent Auditor Report conducted for year ended June 30, 2024. In response to finding 2024-001 Procurement Internal Control Policy - Non Compliance and Significant Deficiency, we have read, agree, and are taki...

Dear Jason, I am writing to formally address the audit finding identified in the FY24 Independent Auditor Report conducted for year ended June 30, 2024. In response to finding 2024-001 Procurement Internal Control Policy - Non Compliance and Significant Deficiency, we have read, agree, and are taking immediate steps to write internal controls that abide by federal regulation to correct this deficiency. To address this finding, we are implementing the following corrective actions: a policy titled Procurement Internal Control Policy will be created with the input of our CHRO, CFO and CEO and reviewed and approved by our Board of Directors. We expect this will be completed in the next 2 months, with Jackie Robertson being responsible for overseeing completion and implementation. We take this matter seriously and are committed to ensuring compliance and operational excellence. Please let us know if you require any further information or clarification. We appreciate your time and consideration and look forward to your feedback.

View Audit 349093

Finding 538059 (2024-002)

Significant Deficiency 2024

Elderly Housing Corporation of Clay County 092-35748-Np-L8

MN

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

Contact Person Dara Lee, Executive Director of Clay County HRA (Authorized Representative and Agent) Corrective Action Plan The Corporation is aware of the issue and has taken subsequent steps to ensure internal procedures are followed as established. Planned Completed Date for CAP Immediately

View Audit 349089

Finding 538057 (2024-001)

Significant Deficiency 2024

Elderly Housing Corporation of Clay County 092-35748-Np-L8

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Contact Person Dara Lee, Executive Director of Clay County HRA (Authorized Representative and Agent) Corrective Action Plan The Corporation is aware of the issue and has taken subsequent steps to ensure compliance with the requirement. Planned Completed Date for CAP Immediately

View Audit 349089

Finding 538037 (2024-003)

Significant Deficiency 2024

Community Action Program Region Vii, Inc.

ND

Internal Control / Segregation of Duties Cash Management Significant Deficiency

2024-003: Segregation of Duties – Significant Deficiency a. Prior Year Findings • The current year finding is not a repeat finding from the prior year. b. Comments on Findings and Recommendations • We concur with the findings. c. Action Taken or Planned • Management and the Board will review the ac...

2024-003: Segregation of Duties – Significant Deficiency a. Prior Year Findings • The current year finding is not a repeat finding from the prior year. b. Comments on Findings and Recommendations • We concur with the findings. c. Action Taken or Planned • Management and the Board will review the accounting functions and will strive to improve the areas that are economically feasible.

View Audit 349065

Finding 538027 (2024-001)

Significant Deficiency 2024

The New Reidsville Housing Authority

NC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three year...

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Housing Choice Voucher Program. With the hiring of qualified staff, the Agency has also implemented a plan to audit all Housing Choice Voucher Program tenant files and remedy deficiencies. The Agency is in the process of revising its Housing Choice Voucher Program Administrative Plan and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Housing Choice Voucher Program. Person Responsible: Acie Scales, Section 8 Specialist, Nicole Jordan, Executive Director Anticipated Completion Date: The auditing of all tenant program files is scheduled to be completed by May 31, 2025. The revised Admin Plan and internal compliance program are scheduled to be implemented effective July 1, 2025.

View Audit 349044

Finding 538014 (2024-003)

Significant Deficiency 2024

Rugby Public School District No. 5

ND

Allowable Costs / Cost Principles Significant Deficiency

Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing

View Audit 349023

Finding 538013 (2024-001)

Significant Deficiency 2024

Hertford Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements....

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 349022

Finding 537977 (2024-004)

Significant Deficiency 2024

White River Valley School District

IN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll...

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll reports certifications from the company that performed renovations. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Future contracts will include Davis-Bacon requirements. Any future contracts will be reviewed by the Superintendent or his designee to ensure that the required language is included in the contract. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537877 (2024-003)

Significant Deficiency 2024

Jackson College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the ...

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the College had an overpayment of $224. Auditor Recommendation. We recommend that the College implement a review process to ensure that any disbursements are being reviewed for accuracy by an independent second individual prior to any disbursement. Corrective Action. The Office of Financial Aid will have the Financial Aid Federal and State Aid coordinator primarily responsible for state awards perform the original calculation using the state approved method. Once completed, a secondary Financial Aid Federal and State Aid coordinator (who has this program as a backup) will perform the calculations. Any differences in the calculations will be reviewed between the two staff members and clarification needed will be brought to the Director of Financial Aid. Once all calculations are performed and verified, they will be added/updated on the student record. Responsible Person. Lexie Seidel and Emmalee Gilaspie, Financial Aid Federal and State Aid Coordinators. Anticipated Completion Date. Spring 2025.

View Audit 348961

Finding 537876 (2024-002)

Significant Deficiency 2024

Jackson College

MI

Student Financial Aid Reporting Significant Deficiency § 200.328

2024-002 – Untimely Reporting of Student Disbursements Auditor Description of Condition and Effect. One student out of forty tested received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the C...

2024-002 – Untimely Reporting of Student Disbursements Auditor Description of Condition and Effect. One student out of forty tested received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Auditor Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. Corrective Action. During the upload of records to COD, if a file is rejected, the Financial Aid Federal and State Coordinator will work to clear the reject and upload the record again. The process will continue until the record is uploaded successfully. File uploads are occurring weekly. Responsible Person. Lexie Seidel and Emmalee Gilaspie, Financial Aid Federal and State Aid Coordinators. Anticipated Completion Date. Spring 2025.

View Audit 348961

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