Corrective Action Plans

Finding 399212 (2023-002)

Significant Deficiency 2023

MO

Cash Management Questioned Costs Subrecipient Monitoring

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the f...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the federal grant program expenditures periodically during the grant period, in order to determine the appropriate corresponding grant drawdown requests. Written documentation of these reviews and approvals of the periodic drawdown requests will be maintained.

View Audit 307778

Finding 399081 (2023-001)

Significant Deficiency 2023

Child and Parent Services, Inc.

IN

Significant Deficiency Internal Control / Segregation of Duties

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have ta...

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by 5/31/2024 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by 5/31/2024 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial O􀆯icer

View Audit 307714

Finding 399075 (2023-002)

Significant Deficiency 2023

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligen...

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligently across multiple departments on campus to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are currently in the process of reviewing and updating our program level enrollment data. Proposed Completion Date: August 31, 2024

View Audit 307695

Finding 399046 (2023-009)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399045 (2023-008)

Significant Deficiency 2023

Anson County

NC

Reporting Questioned Costs Eligibility

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399044 (2023-007)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399043 (2023-006)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Significant Deficiency

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information EntryCorrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399042 (2023-005)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information Entry

View Audit 307652

Finding 399004 (2023-004)

Significant Deficiency 2023

Ramona Unified School District

CA

Subrecipient Monitoring Reporting Significant Deficiency

Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personn...

Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

View Audit 307640

Finding 399002 (2023-001)

Significant Deficiency 2023

Quaker Heights LLC

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023,...

Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023, and management will follow HUD's guidelines in the future. Contact person responsible for corrective action: Bob Stillman, CFO Anticipated Completion Date: 10/31/2023

View Audit 307614

Finding 398993 (2023-002)

Significant Deficiency 2023

National Community Reinvestment Coalition

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New processes have been implemented that include proper approval and review of all accounting transactions. Name of the contact person responsible for corrective action: Brian Daskalovitz, CDFI Senior Finance Director Planned completion date for corrective action plan: December 2024

View Audit 307594

Finding 398990 (2023-001)

Significant Deficiency 2023

Lakeshore Regional Entity

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

2023-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.959 – COVID-19 – ARPA Prevention ALN 93.959 – SAPT Block Grant - Prevention ALN 93.959 – COVID-19 - Prevention Criteria: As required by 2 CFR 200.332,...

2023-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.959 – COVID-19 – ARPA Prevention ALN 93.959 – SAPT Block Grant - Prevention ALN 93.959 – COVID-19 - Prevention Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable. Condition: Contracts with subrecipients did not include portions of required disclosures. Cause/Effect: Inadequate internal controls over compliance. Select contracts were not in compliance with 2 CFR 200.332. Questioned Cost: None. Recommendation: We recommend that the PIHP update all contracts with subrecipients to include required language. View of Responsible Official: Management is in agreement with this recommendation. Planned corrective action: FY2024 contracts with subrecipients have been updated with all the required language. Responsible party: Chief Financial Officer Anticipated completion date: September 30, 2024

View Audit 307591

Finding 398975 (2023-001)

Material Weakness 2023

Edmonds School District No. 15

WA

Subrecipient Monitoring Equipment & Real Property Management Internal Control / Segregation of Duties

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowab...

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowable and devices were only provided to those with an unmet need. We concur with SAO that we did not retain adequate documentation indicating which staff and students received hotspots and appreciate that SAO noted that there was an urgent need to distribute hotspot internet services to students in order that they could participate in remote learning, and that this urgency and extenuating circumstances resulted in this situation. We recognize there was an error associated with vendor credits in the amount of $2,751.10 but did not claim reimbursement for the other credits totaling $8,898.90 as indicated in the audit finding. We will work to improve our process regarding credits on future invoices. The District will continue to work with the FCC to resolve this finding.

View Audit 307577 Questioned Costs: $1

Finding 398974 (2023-002)

Significant Deficiency 2023

Steel Founders' Society of America

IL

Questioned Costs Procurement, Suspension & Debarment Eligibility

Procurement Recommendation: We recommend that the Organization follow the current policies and procedures over covered transactions and to maintain supporting documentation of the process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...

Procurement Recommendation: We recommend that the Organization follow the current policies and procedures over covered transactions and to maintain supporting documentation of the process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Society has reviewed the procurement policy with staff, emphasized the importance of following, and will ensure that adequate documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Kelly Moritz, Vice President of Finance and Contracts Planned completion date for corrective action plan: December 31, 2024

View Audit 307567

Finding 398972 (2023-001)

Significant Deficiency 2023

Steel Founders' Society of America

IL

Questioned Costs Cash Management Significant Deficiency

Grant Reimbursement Requests (Indirect Costs and Cash Management) Recommendation: We recommend that the Organization follow the current policies and procedures over grant reimbursement transactions to maintain documentation supporting the request. This should include all supporting documentation a...

Grant Reimbursement Requests (Indirect Costs and Cash Management) Recommendation: We recommend that the Organization follow the current policies and procedures over grant reimbursement transactions to maintain documentation supporting the request. This should include all supporting documentation and back-up, and preparer and reviewer sign-offs and dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Society was short of trained billing staff due to employee leave and has provided training to additional back-up staff for future use. Name(s) of the contact person(s) responsible for corrective action: Kelly Moritz, Vice President of Finance and Contracts Planned completion date for corrective action plan: December 31, 2024

View Audit 307567

Finding 398971 (2023-002)

Significant Deficiency 2023

College of the Muscogee Nation

OK

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Return of Title IV funds calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to und...

In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Return of Title IV funds calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to understand calculation and timing of returns. It should also be noted that in the current award year, CMN has moved to a model where attendance taking is not required, so staff is working with faculty and students to ensure timely notification of withdrawal and reviewing final grades at the end of the term in order to ensure all students needing a R2T4 calculation have one performed.

View Audit 307558

Finding 398970 (2023-001)

Significant Deficiency 2023

College of the Muscogee Nation

OK

Student Financial Aid Subrecipient Monitoring Eligibility

In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Pell calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to understand all aspects ...

In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Pell calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to understand all aspects of calculating awards, as well as staying up to date on regulatory changes through our student information system. In addition to more training in this area, priority will be placed on rechecking and auditing Pell awards so that they are reviewed during the award year. Staff has already begun reviewing fall 2023 Pell awards for accuracy and will continue to review awards as terms move forward.

View Audit 307558

Finding 398931 (2023-002)

Significant Deficiency 2023

Gratz College

PA

Cash Management Significant Deficiency

Finding 2023-002 Corrective Action Plan The College acknowledges that funds withdrawn for these subprograms were not disbursed in a timely manner. The College notes that although the funds were disbursed after the period required by the program (within 3 days of withdrawal for non-student aid expen...

Finding 2023-002 Corrective Action Plan The College acknowledges that funds withdrawn for these subprograms were not disbursed in a timely manner. The College notes that although the funds were disbursed after the period required by the program (within 3 days of withdrawal for non-student aid expenses), the expenses paid were allowable under the guidance of the program. The College’s staff and management developed a checklist in response to Finding 2022-005 from the prior year to ensure that reporting, filing, and disbursement requirements for all grants will be met. The College’s management notes that these Federal programs have expired and does not anticipate further funding related to the Education Stabilization Fund. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2024. Name of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Ross Holgado – Manager of Financial Reporting

View Audit 307535

Finding 398754 (2023-004)

Significant Deficiency 2023

Gary Comer Youth Center, Inc. Dba Comer Education Campus

IL

Questioned Costs Eligibility Significant Deficiency

Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and w...

Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and will implement the proper internal controls to ensure all applications are complete and accurate. This is being accomplished by building out the internal accounting department, which includes adding a grants director to the team. Contact person responsible for corrective action: Brian Fredericks, Interim CFO Anticipated Completion Date: July 1, 2024

View Audit 307510

Finding 398752 (2023-002)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Questioned Costs Special Tests & Provisions Reporting

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A se...

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A second inspection was conducted on 3/28/24. BRHP has added two elements to the reporting process for inspections. The weekly leasing report now identifies failed inspections within the period. The second element is the Inspection Audit report. BRHP has increased the reporting metric from monthly to bi-weekly and included a pivot table to ensure the report is user friendly to staff that are responsible for reviewing. Both changes allow for greater visibility and frequency to ensure missed inspections are identified. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director and Pete Cimbolic, Managing Director, Research & Innovation Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398751 (2023-001)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Reporting Questioned Costs HUD Housing Programs

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly P...

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly PIC submissions and clearing of fatal errors. The late PIC submissions identified were a result of late 50058 approvals which resulted in late PIC submission. The 50058's were uploaded to PIC within 5 days of the approval. BRHP monitors 50058's related to moves in a weekly leasing report. In addition, BRHP meets biweekly to discuss the report. BRHP will monitor the weekly leasing report to review the lease effective dates to HAP executed dates to ensure the actions are approved timely. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398632 (2023-002)

Significant Deficiency 2023

Willis Dady Emergency Shelter, Inc.

IA

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in resp...

Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Willis Dady’s Executive Director and Facilities Director will develop a written procurement process for approval from the agency Finance Committee and Board of Directors. Name(s) of the contact person(s) responsible for corrective action: Alicia Faust, Executive Director Planned completion date for corrective action plan: 6/3/2024 If there are questions regarding this plan, please call Alicia Faust, Executive Director at 319-362-7555. Willis Dady Emergency Shelter, Inc. respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2023. Audit period: January 1, 2023 – December 31, 2023 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.

View Audit 307405

Finding 398629 (2023-002)

Significant Deficiency 2023

United Way of the Greater Lehigh Valley

PA

Questioned Costs Reporting Significant Deficiency § 200.512

United Way of the Greater Lehigh Valley experienced two major events that coincided. First, a forced system change due to the discontinuation of a shared CRM. This caused delayed engagement between the prior CRM, new CRM, and financial software. Second, unprecedented staff turnover (more than 90%) d...

United Way of the Greater Lehigh Valley experienced two major events that coincided. First, a forced system change due to the discontinuation of a shared CRM. This caused delayed engagement between the prior CRM, new CRM, and financial software. Second, unprecedented staff turnover (more than 90%) due to retiring leadership. These two issues drove items noted here by auditors. All staff positions have been filled and fortified, all systems have been adjusted, standards have been updated, and processes have been further documented. An example includes proper financial closing processes by the 10th business day, which will provide sufficient time for financial analysis to identify and address concerns to executive and management teams.

View Audit 307403

Finding 398618 (2023-008)

Significant Deficiency 2023

City of Edinburg

TX

Questioned Costs Reporting Significant Deficiency

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly r...

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. Reports have been submitted to the U.S Treasury on a timely basis. Proposed Completion Date: Fiscal Year 2023-2024 Contact Person: Ascencion Alonzo, Director of Finance, City of Edinburg 169

View Audit 307381

Finding 398590 (2023-002)

Significant Deficiency 2023

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this c...

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Managements Response and Actions Planned: The Companys management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 307337

Corrective Action Plans

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