Corrective Action Plans

Finding 485328 (2023-001)

Significant Deficiency 2023

Scott County

MN

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no ...

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.

View Audit 318076

Finding 485278 (2023-006)

Significant Deficiency 2023

City of Muskegon Heights

MI

Allowable Costs / Cost Principles Cash Management Reporting

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024

View Audit 318039

Finding 485273 (2023-002)

Significant Deficiency 2023

Town of Boxford

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024

View Audit 318025

Finding 485159 (2023-002)

Significant Deficiency 2023

Scott County

MN

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agenci...

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual’s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.

View Audit 317969

Finding 485158 (2023-001)

Significant Deficiency 2023

Scott County

MN

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no ...

Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.

View Audit 317969

Finding 485151 (2023-004)

Significant Deficiency 2023

Iron County, Wisconsin

WI

Significant Deficiency Internal Control / Segregation of Duties

Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register p...

Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will implement a procedure to ensure all time cards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024

View Audit 317961

Finding 485147 (2023-003)

Significant Deficiency 2023

Iron County, Wisconsin

WI

Procurement, Suspension & Debarment Significant Deficiency § 200.320

Coronavirus Relief Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreem...

Coronavirus Relief Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024

View Audit 317961

Finding 485107 (2023-008)

Significant Deficiency 2023

City and County of Denver

CO

Eligibility Reporting Significant Deficiency § 200.303

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following ...

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following month. The correct administration costs for Q2 is $40,484.26. We make every attempt to coincide the grant reporting requirements however, if there are updates/changes needed we make those adjustments in future reports. Person(s) Responsible for Implementing: Melissa Thate, HOST HSHR Director Implementation Date: N/A- the City disagrees with the finding

View Audit 317890

Finding 485106 (2023-007)

Significant Deficiency 2023

City and County of Denver

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implem...

Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implementing a city-wide grants management system and we hope to include invoice review and tracking in this new system by 2025. Person(s) Responsible for Implementing: DDPHE – Paige Cheney Implementation Date: September 2024 and potentially January 2025

View Audit 317890 Questioned Costs: $1

Finding 485104 (2023-006)

Significant Deficiency 2023

City and County of Denver

CO

Special Tests & Provisions HUD Housing Programs Period of Performance § 200.303

Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance ...

Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance (POP): E-20-MC-08-0005/AWD-00001006 (06/26/2020 – 06/25/2022) E-21-MC-08-0005/AWD-00001212 (07/26/2021 – 07/25/2023) E-22-MC-08-0005/AWD-00001376 (11/04/2022 – 11/03/2024) While the annual Federal awards indicated a 24-month POP from the date of the contract execution/IDIS obligation date, the subrecipient contracts were encumbered and executed within a calendar year POP and amended as necessary upon receipt of the annual award. As such, there was overlap in the eligibility dates. The $2,426.75 under SI-00629712 was for EMERGENCY Essential Services for August case management. SI-00629712 was for eligible expenses in August 2023. The expenses should have been expensed under the E22 award based on the Federal POP. Executing multiple-year contracts for annual grant awards was a pilot project with the goal of improving the process. HOST has determined that annual subrecipient awards accordant to our Federal award timeline is more supportive of our internal grant policies and procedures. The Division of Operations and Impact has established policies and procedures that guarantee appropriate internal controls are in place to ensure that eligible expenditures are within a grant’s period of performance. A non-exhaustive list of the established policies that illustrate this are listed below: ٠Managing the AP Inbox & Data Entry into Salesforce ٠HOST Accounts Payable Voucher Processing Aid ٠HOST Contract Invoice Process Map Person(s) Responsible for Implementing: Ami Webb, HOST Division of Operations & Impact Finance Director Implementation Date: Complete

View Audit 317890

Finding 485097 (2023-002)

Significant Deficiency 2023

City and County of Denver

CO

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to addres...

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2023. To remediate prior findings 2022-005 and 2021-010, HOST updated the agency’s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST’s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023

View Audit 317890

Finding 485073 (2023-003)

Significant Deficiency 2023

Town of Brownsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Re...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Responsible Officials: We concur with the finding that there was not a review in place prior to submitting the report for 3/31/2023. The rules, dates and requirements were quickly changing for the reporting of the Coronavirus State and Local Fiscal Recovery Funds. With there being only one project and a relatively small amount spent, the report was filed with no errors. Description of Corrective Action Plan: The 3/31/2024 report was reviewed and further reports will be going forward. Anticipated Completion Date: Immediately

View Audit 317845

Finding 485021 (2023-001)

Significant Deficiency 2023

Utah Navajo Health System, Inc.

UT

Reporting Significant Deficiency

Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF...

Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2025

View Audit 317815

Finding 485018 (2023-002)

Significant Deficiency 2023

City of Hughes

AK

Reporting Significant Deficiency § 200.512

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed wi...

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed within the required timeframe. Proposed Completion Date: June 30, 2024

View Audit 317805

Finding 485012 (2023-006)

Significant Deficiency 2023

Town of Elkton, Maryland

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.

View Audit 317801

Finding 484943 (2023-002)

Significant Deficiency 2023

Veterans Bridge Home, Inc.

NC

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. ...

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. Corrective Actions: 1. Development of Standardized Review Process: ‐ Create a standardized procedure for reviewing reimbursement requests, ensuring consistency in documentation and approval. 2. Establish Documentation Protocol : ‐ Implement a documentation protocol that requires each reimbursement request to include a record of preparation and review, ensuring the use of consistent communication channels and record‐keeping. ‐ Utilize month‐end checklist to ensure all documentation is complete. 3. Training and Awareness: ‐Conduct training sessions for staff involved in preparing and reviewing reimbursement requests to ensure understanding and compliance with the new procedures. 4. Internal Audit and Monitoring: ‐ Implement a regular monitoring and internal audit process to ensure compliance with the standardized review process and documentation protocol. Management’s Response: Management agrees with the findings and after audit completion, have begun implementing the corrective actions listed above. Timeline: ‐ Immediate (0‐3 months): Create and implement month‐end checklist. ‐ Short‐term (3‐6 months): Conduct initial internal audits. ‐ Ongoing (6‐12 months): Regular reconciliation, review, and monitoring of grant activities and expenses. Responsible Parties: ‐ Chief Administration Officer: Co‐create month‐end checklist and oversee the implementation of corrective actions and ensure compliance. ‐ Compliance Director: Co‐create month‐end checklist and conduct training for staff involved. ‐ Internal Finance & Compliance Teams: Conduct audits and provide feedback on process improvements.

View Audit 317783

Finding 484923 (2023-002)

Material Weakness 2023

Center for People in Need, Inc.

NE

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audi...

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audits, and grant reports. The Executive Committee and Board of Directors will continue their monthly review of financial statements, audit, and tax returns and they will be accepted by the board. Additionally, we have reallocated the position of Grant Specialist to Accounting and Data Management Specialist to better distribute the duties and responsibilities of the Director of Finance. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 317772

Finding 484807 (2023-001)

Significant Deficiency 2023

Lumina Alliance

CA

Allowable Costs / Cost Principles Significant Deficiency

Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs ...

Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs on a grant-by-grant basis, rather than on a program basis, due to the number of CalOES grants administered each year. Additionally, management intends to maintain sufficient supporting documentation to illustrate the calculation of how each and every shared direct cost was allocated between programs within the accounting system.

View Audit 317743

Finding 484800 (2023-003)

Significant Deficiency 2023

Eastern Plains Community Action Agency, Inc.

NM

Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to e...

Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to ensure the appropriate approvals and signatures are obtained. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023

View Audit 317740

Finding 484799 (2023-002)

Significant Deficiency 2023

Eastern Plains Community Action Agency, Inc.

NM

Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. R...

Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023

View Audit 317740

Finding 484767 (2023-002)

Significant Deficiency 2023

Hale County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...

Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2024

View Audit 317693

Finding 484745 (2023-002)

Significant Deficiency 2023

Town of Provincetown, Massachusetts

MA

Allowable Costs / Cost Principles Cash Management Eligibility

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.

View Audit 317656

Finding 484742 (2023-001)

Significant Deficiency 2023

Northwest Side Community Development Corporation and Subsidiary

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lende...

Finding 2023-001: Reporting Condition Northwest Side Community Development Corporation did not accurately report certain information on its Transaction Level Report (TLR) and Uses of Award reports for the year ended December 31, 2022. Corrective Action Plan For the TLR: The Senior Business Lender and/or Loan Portfolio Specialist will assemble required business loan details and client demographic and business financial documentation. The Grants Coordinator will input TLR data points into the CDFI AMIS reporting system. The Director of Fund Development and/or Operations Manager will verify and validate the data inputs in AMIS and compare the values found on original documents (materials in client loan application files). The Director of Fund Development will submit the TLR in AMIS. The Senior Business Lender and Operations Manager will review that all supporting documents in client loan files are saved and organized for future review. For Uses of Award Reports: The Grants Coordinator will request annual expenditure reports from the CFO for each active CDFI award. The Grants Coordinator will input the expenses into the Uses of Award reports in the CDFI AMIS reporting system for each active CDFI grant. After the fiscal year accounting is completed, the CFO will determine the amount of interest earned by CDFI grant funds held in interest-bearing accounts (prior to loan deployment or expenditure). If greater than $500 interest was earned on CDFI grant funds in NWSCDC interest-bearing accounts during the just-completed fiscal year, the CFO will notify the Director of Fund Development and Office Administrator of the amount. The Director of Fund Development will submit written request to the Office Administrator to remit the required payment to HHS as described in the CDFI grant agreement. The Office Administrator will generate a check, through the usual payment approval process. Following this, the Director of Fund Development will review and verify the data inputs and submit the Uses of Award Report(s) in AMIS. The accounting system will retain the financial records for Uses of Award reporting. Person(s) Responsible Senior Business Lender, Loan Portfolio Specialist, Operations Manager, Grants Coordinator, Director of Fund Development, CFO, and Office Administrator. Timing for Implementation This policy is in effect when approved by the Executive Director. The above-named staff have already begun following this procedure for the revision of recent TLR and Use of Award reports and preparation of current reports in May and June 2024. The Grants Coordinator position was filled on April 1, 2024.

View Audit 317636

Finding 481438 (2023-001)

Significant Deficiency 2023

Cuyahoga Metropolitan Housing Authority

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. ...

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 through December 31, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2023-001 Section 8 Project Based Cluster – Assistance Listing No. 14.856/14.182 Recommendation: We recommend the Authority review their process for scheduling inspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the inspection policies and procedures to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 317470

Finding 481400 (2024-001)

Significant Deficiency 2023

Flathead Valley Community College

MT

Student Financial Aid Eligibility Significant Deficiency

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive th...

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.063 Program Name: Student Financial Aid Cluster - Pell Finding Summary: During testing of students that were disbursed Pell Grants, three students out of a total of 40 that were tested did not receive the appropriate amount of Pell Grant. Corrective Action: The Pell amounts were reviewed when the error was found during the audit. Students with incorrect amounts were then awarded additional funding based on Title IV guideline. Going forward the following steps will be taken to ensure the error does not occur in the future: • Financial aid staff will review the Financial Aid awarding system prior to awarding and make sure the correct fields have been updated to show the correct Pell cost of attendance. • A second review will be conducted again at census prior to disbursing funds • A final review will be conducted at the end of the semester.Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: March 2024

View Audit 317429

Corrective Action Plans

Filters