Corrective Action Plans

Finding 499980 (2023-002)

Significant Deficiency 2023

Acupuncture and Integrative Medicine College, Berkeley

CA

Student Financial Aid Reporting Significant Deficiency

The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. According to NSLDS Enrollment Reporting Guide, “At a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or i...

The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. According to NSLDS Enrollment Reporting Guide, “At a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or it’s third-party servicer.” And “Rosters will be sent to schools no less frequently than every two months.” It seems RGM did not receive the rosters from NSLDS thus the Enrollment Reporting was not filed in a timely manner. The school will work closely with the third-party servicer and monitor the NSLDS Enrollment Reporting from now on, effective September 23, 2024.

View Audit 322916

Finding 499979 (2023-001)

Significant Deficiency 2023

Acupuncture and Integrative Medicine College, Berkeley

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. A reminder will be posted in RGM and the school will review the monthly roster. The school will work closely with the third-party servicer to make sure correct student status information is reported to the N...

The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. A reminder will be posted in RGM and the school will review the monthly roster. The school will work closely with the third-party servicer to make sure correct student status information is reported to the NSLDS from now on. Effective completion September 24, 2024

View Audit 322916

Finding 499961 (2023-010)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

SOCIAL SERVICES ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the County continue to be diligent in their review of what is allowable when coding to certain account codes that flow into the DHS reports. Explanation of disagreement with audit finding: There is no disagreem...

SOCIAL SERVICES ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the County continue to be diligent in their review of what is allowable when coding to certain account codes that flow into the DHS reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to better capture disallowed costs getting reported. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900 Questioned Costs: $1

Finding 499960 (2023-009)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to document review for all SSIS disbursements. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499959 (2023-008)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Student Financial Aid Reporting § 200.303

FOSTER CARE REPORTING Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...

FOSTER CARE REPORTING Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign and retain physical evidence of the review being done. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499956 (2023-006)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

TIME STUDY – ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the county streamline the payroll change process between the payroll department and human services department. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

TIME STUDY – ACTIVITIES ALLOWED/ALLOWABLE COSTS Recommendation: It is recommended that the county streamline the payroll change process between the payroll department and human services department. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499955 (2023-005)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Student Financial Aid Eligibility § 200.303

CASEFILE REVIEW (2022-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Count...

CASEFILE REVIEW (2022-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499954 (2023-011)

Significant Deficiency 2023

Kandiyohi County

MN

Procurement, Suspension & Debarment Significant Deficiency § 200.303

SLFRF SUSPENSION AND DEBAREMENT Recommendation: It is recommended that the County ensure properly language related to suspension and debarment is included in the contract, or other records are kept on file to support a verification was done. Explanation of disagreement with audit finding: There is n...

SLFRF SUSPENSION AND DEBAREMENT Recommendation: It is recommended that the County ensure properly language related to suspension and debarment is included in the contract, or other records are kept on file to support a verification was done. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499953 (2023-007)

Significant Deficiency 2023

Kandiyohi County

MN

Questioned Costs Reporting Significant Deficiency § 200.303

SLFRF REPORTING Recommendation: It is recommended that the County sign off to indicate review of SLFRF Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and inter...

SLFRF REPORTING Recommendation: It is recommended that the County sign off to indicate review of SLFRF Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 322900

Finding 499946 (2023-004)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Period of Performance Questioned Costs Cash Management

For Federal grants we will make it standard practice to request 1-2 months extension so that we get reimbursed for the work required to close out the grant after the grant end date. We have had federal employee's contact us as much as 4 months past the close date with erronious time consumming issu...

For Federal grants we will make it standard practice to request 1-2 months extension so that we get reimbursed for the work required to close out the grant after the grant end date. We have had federal employee's contact us as much as 4 months past the close date with erronious time consumming issues. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499945 (2023-003)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.430

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the pers...

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499944 (2023-002)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Reporting Questioned Costs Cash Management

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the pers...

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499935 (2023-002)

Significant Deficiency 2023

Episcopal Homes of Minnesota and Affiliates

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

View of Responsible Officials: Management agrees with the finding and recommendation and will review procedures to ensure future reporting submissions are detail reviewed. Responsible Party Sherri Friedrich Estimated Completion December 31, 2024

View Audit 322883

Finding 499934 (2023-004)

Significant Deficiency 2023

Countryside Public Health

MN

Internal Control / Segregation of Duties Questioned Costs Eligibility

Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2023 Pass-Through Agency: Minnesota Department of Health Pass...

Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2023 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended Countryside Public Health Service implement procedures to ensure there are always two individuals involved in the determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure there are always two individuals involved in the determination. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2024

View Audit 322879

Finding 499914 (2023-001)

None 2023

Oregon Child Development Coalition, Inc.

OR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.406

FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should establish more defined written policies and procedures regarding credit card rebates that are in line with Uniform Guidance re...

FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should establish more defined written policies and procedures regarding credit card rebates that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit finding. Action taken in response to finding: The issue was recognized by management shortly after the close of the fiscal year. The entire balance of accumulated points was converted to gift cards. A historical analysis of the coding for all purchases charged to the credit card during the year under audit is being performed. A proportional amount of the total value of the gift cards will be credited to each federal award as a reduction of costs. This process will continue to be performed on a regular basis for the duration of the use of the credit card in question. Action Plan: OCDC will move to utilizing credit cards that do not have a rewards program. Inquiries have been made with OCDC’s banking institution regarding the available options. The policies and procedures surrounding the use of credit cards will be documented in writing, and anyone who is entrusted to use an agency credit card will be required to sign a document acknowledging their understanding of those policies and procedures. Name(s) of the contact people responsible for correction action: Tong Lee, Chief Financial Officer Plan completion date for corrective action plan: November 30, 2024

View Audit 322843

Finding 499913 (2023-002)

Significant Deficiency 2023

Alabama Nursing Home Association Education Foundation

AL

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303 § 200.403 § 200.405

Planned Corrective Action: Management contact the facility receiving the overpayment to recoup the funds or ask the facility to provide proof the funds were used for qualifying purposes under the program. If funds are returned, they will be redistributed to other facilities or returned to the Granto...

Planned Corrective Action: Management contact the facility receiving the overpayment to recoup the funds or ask the facility to provide proof the funds were used for qualifying purposes under the program. If funds are returned, they will be redistributed to other facilities or returned to the Grantor no later than December 31, 2024. Person(s) Responsible: John Matson, Executive Director

View Audit 322841 Questioned Costs: $1

Finding 499912 (2023-001)

Significant Deficiency 2023

Alabama Nursing Home Association Education Foundation

AL

Questioned Costs Period of Performance Significant Deficiency § 200.203 § 200.303

Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the “Grantor”) to The Alabama Nursing Home Association Education Foundation (the “Foundation”), which permitted the Foundation to rely upon the certifications of nursing home a...

Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the “Grantor”) to The Alabama Nursing Home Association Education Foundation (the “Foundation”), which permitted the Foundation to rely upon the certifications of nursing home applicants that the applicant had or will have sufficient unmet needs related to qualifying purposes due to the COVID‐19 pandemic to support the receipt of the various allocations of the herein described COVID‐19 Funds. Under the terms of the certification, each applying nursing home further certified that for ten (10) years it would maintain auditable records supporting the unmet need and use of the COVID‐19 Funds. This manner of requiring only a certification for the distribution to health care providers is consistent with the requirements the federal government used when distributing an array of emergency funding (e.g., provider relief funds, rural funds, and infection control funds) to health care providers to meet the unmet needs caused by the COVID‐19 pandemic. The term “COVID‐19 Funds” means those funds the Foundation received from the Grantor with respect to (i) The CARES Act Corona Virus Relief Funds for the period from January 31, 2020, through December 31, 2021, and (ii) America Rescue Plan Act (ARPA) funds for unmet needs for qualifying purposes incurred or to be incurred during the period March 11, 2021, through December 31, 2024. To provide further assurance that the COVID‐19 Funds were properly applied by the nursing home beneficiaries receiving COVID‐19 Funds through the Foundation, the Foundation is working with its outside accountants and legal counsel to develop a look‐back review plan. The framework of the lookback review plan will be for each nursing home beneficiary that received COVID‐19 Funds to submit during the calendar year 2024, a worksheet similar to the period reporting worksheets that are required by the federal Health Resources & Services Administration (HRSA) to justify the COVID‐19 provider relief funds, rural funds, and infection control funds received by health care providers. In addition to these HRSA type worksheets, a more in‐depth examination of a sample of nursing homes will be made by randomly selecting 10 nursing homes from a pool of the 30 nursing homes that received the most COVID‐19 Funds through the Foundation, plus another 10 nursing homes from the remainder of the pool of beneficiary nursing homes. These randomly selected nursing homes will be required to supply actual documentation supporting the COVID‐19 Funds received. This documentation will include invoices, payroll records, revenue journals, and cost reports. Among the provisions of the certifications submitted by each applying nursing home, is an acknowledgement that (i) the nursing home is subject to audit by the applicable State and federal agencies, and the Foundation, (ii) any COVID‐19 Funds received through the Foundation and not properly applied must be refunded, and the nursing home will comply with the requirement that it must maintain for ten (10) years auditable records supporting its use of the COVID‐19 Funds it received through the Foundation. In the event that it is determined that one or more nursing homes were unable to properly apply the COVID‐19 Funds to an unmet need for a qualifying purpose, those COVID‐19 Funds will be recouped and either redistributed to any nursing homes that are able show an unmet need continues to exist using a distribution formula consistent with past distributions of refunded COVID‐19 Funds, or returned to the Grantor. This redistribution or return to the Grantor will occur no later than December 31, 2024. Person(s) Responsible: John Matson, Executive Director

View Audit 322841

Finding 499885 (2023-002)

Significant Deficiency 2023

Special Health Resources for Texas, Inc.

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

To ensure that the Sliding Fee Discount Form is being completed for all patients, the Revenue Cycle Manager will conduct new onsite trainings at all locations. The Revenue Cycle Manager will work closely with front line support staff, Clinic Managers, Director of Operations and the Director of Quali...

To ensure that the Sliding Fee Discount Form is being completed for all patients, the Revenue Cycle Manager will conduct new onsite trainings at all locations. The Revenue Cycle Manager will work closely with front line support staff, Clinic Managers, Director of Operations and the Director of Quality. They will conduct weekly audits to 5% of patient charts to ensure that the trainings are being successful.

View Audit 322795 Questioned Costs: $1

Finding 499881 (2023-002)

Significant Deficiency 2023

Jobs for America's Graduates

VA

Questioned Costs Subrecipient Monitoring Reporting § 200.332

Management agrees with the recommendation and has added this report filing requirement to the grant onboarding checklist. The FFATA report was submitted and uploaded by the Director of Grants & Compliance on August 28 2024. This process will be overseen by the Director of Grants & Compliance and is...

Management agrees with the recommendation and has added this report filing requirement to the grant onboarding checklist. The FFATA report was submitted and uploaded by the Director of Grants & Compliance on August 28 2024. This process will be overseen by the Director of Grants & Compliance and is in place as of the date of this corrective action plan.

View Audit 322785

Finding 499878 (2023-002)

Significant Deficiency 2023

Augustana Lutheran Homes Inc. Dba: Gloria Dei Manor

MN

Questioned Costs Student Financial Aid Significant Deficiency

Section 202 Direct Loan and Flexible Subsidy Assistance Loan Assistance No. 14.157 Security Deposits: The Project is required to maintain a separate security deposit cash account equal to or greater than the security deposit liability. The security deposit cash account was underfunded by $8,700 as o...

Section 202 Direct Loan and Flexible Subsidy Assistance Loan Assistance No. 14.157 Security Deposits: The Project is required to maintain a separate security deposit cash account equal to or greater than the security deposit liability. The security deposit cash account was underfunded by $8,700 as of December 31, 2023. Recommendation: All security deposit activity should be run through this account to ensure it is being properly utilized. Comparisons should be performed monthly to ensure the balance is maintained at a minimum equal to the security deposit liability. There is no disagreement with the audit finding. Action taken in response to finding: Management will continue to monitor the account to ensure properly funded. Management has transferred the $8,700 deficiency into the security deposit account on June 13, 2024. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: June 13, 2024.

View Audit 322755

Finding 499849 (2023-002)

Significant Deficiency 2023

City of Mishawaka

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Subject: 2023-002 Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Rec...

Subject: 2023-002 Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Recommendation: The Auditor recommends the City implement procedures to ensure reports are being reviewed by an individual or third-party familiar with the grant prior to their submission, including reconciliation of the report to the general ledger system. Planned Corrective Actions: The City made corrections during calendar year 2023 for a corresponding 2022. This current findings is a result of not being able to make edits in the ARPA reporting portal. A 2022 expenditure was overstated, and this 2023 expenditure was understated by the same amount.

View Audit 322710

Finding 499840 (2023-007)

Significant Deficiency 2023

Itasca County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Ide...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2305MN5ADM, 2305MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review the annual LCTS Collaborative report before submission and document their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin documenting the review of their annual LCTS Collaborative report. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499799 (2023-002)

Significant Deficiency 2023

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Questioned Costs Eligibility

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in proce...

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in process, tri-annuals will be applied to all households. This significantly reduces the number of recertifications performed by each staff and permits significantly more attention to monitoring, oversight, training and correction. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the year. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663 Questioned Costs: $1

Finding 499796 (2023-001)

Significant Deficiency 2023

Legal Services of Eastern Missouri, Inc.

MO

Subrecipient Monitoring Questioned Costs Reporting

Finding No. 2023-001 Personnel Responsible For the Corrective Action: Eric Keith, Director of Finance Anticipated Completion Date December 31, 2024 Corrective Action Plan: All necessary FFATA will be filed within 30 days. Legal Services of Eastern Missouri (LSEM) will develop policies...

Finding No. 2023-001 Personnel Responsible For the Corrective Action: Eric Keith, Director of Finance Anticipated Completion Date December 31, 2024 Corrective Action Plan: All necessary FFATA will be filed within 30 days. Legal Services of Eastern Missouri (LSEM) will develop policies and procedures within 60 days to ensure that all FFATA reports are submitted in a timely manner. LSEM will provide training regarding all grant compliance for all staff involved in grant management and compliance within 90 days.

View Audit 322661

Finding 499783 (2023-002)

Significant Deficiency 2023

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, El...

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, Eligibility, Reporting, Special Tests and Provisions Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: The Operation Administrator is overall responsible the operation of Tri-County Senior Center and Housing; working together with the bookkeeping staff and Executive Director as partners to maintain financial records and budgets. The Executive Director will sporadically review tenant eligibility of new certifications and re-certifications, HAP Contracts, samples of monthly HAP Assistance Payment requests, and her presence when auditors are in-house as well any other assistance requested by Administrator. To ensure the health, safety, and well-being of the residents and staff, the Administrator oversees the responsibilities and duties of all other staff in their roles, (Administration Assistant/Program Administrator-Senior Center Activities; Administration Assistant-Membership, monthly newsletters, answer phones and any other duties requested by the Administrator), to guide them in their specific roles so they understand their duties and responsibilities as administrative staff, and ensuring the facility meets all regulatory compliance standards. If there are questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 322625

Corrective Action Plans

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