Corrective Action Plans

Finding 374344 (2023-001)

Significant Deficiency 2023

Town of Bridgwater, Vermont

VT

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.302

Adopt suggested policies as outlined by auditor

View Audit 293943

Finding 374343 (2023-001)

Significant Deficiency 2023

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

Re: 2023-01 Audit Finding/Plan of Action The Lexington Housing Authority (LHA) proposes this corrective plan of action to address the late recertifications (13) and annual recertification (1) from the audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 25-29, 2023. ADDRESSING S...

Re: 2023-01 Audit Finding/Plan of Action The Lexington Housing Authority (LHA) proposes this corrective plan of action to address the late recertifications (13) and annual recertification (1) from the audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 25-29, 2023. ADDRESSING STAFFING Securing qualified candidates to fill Housing Management Specialist (HMS) positions throughout 2020, 2021 and 2022 was challenging for LHA. In some instances, positions were vacant for up to 12 months before they were filled. LHA will do the following to address staffing: • Seek to fill HMS positions within forty-five (45) days of the position going vacant. • Advertise to hire two full-time HMS positions for the two management teams with the most units in their management portfolio. • Continue to advertise open positions online, on social media and in the local newspaper. • Offer incentive bonus up to $1,500 to newly hired HMS, paying $750 to new hires after six month of employment and an additional $750 after 12 months of employment. • Over-time will be allowed on an as-needed basis to complete and process certifications. CERTIFICATION PROCEDURES Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - All housing management staff may utilize electronic signature to attain required signatures when necessary. - The first day of each month housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - July 1, 2023, LHA implemented quality control (QC) of public housing files to be conducted by a newly created compliance position. LHA' s compliance coordinator will complete 229 (25%) QC reviews of public housing files during FY2024 (July 1, 2023 - June 30, 2024). - At least once monthly on a rotating basis housing management staff from all offices will convene at a selected housing management office to complete and process certifications. This schedule will continue until all offices are up to date on certifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2024

View Audit 293932

Finding 372650 (2023-001)

Significant Deficiency 2023

Pendergast Elementary School District No. 92

AZ

Cash Management Reporting School Nutrition Programs

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of ...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of Budget and Finance Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District will ensure that monthly counts are supported by documentation and verified by a second staff member and agree to the accuracy of the reimbursement claims prior to submission to the Arizona Department of Education. The District will also ensure that reimbursement claims are submitted within the required time period after month end and any identified issues with measures that prevent their recurrence.

View Audit 293730

Finding 372633 (2023-005)

Significant Deficiency 2023

Autonomous Municipality of Ponce

PR

HUD Housing Programs Subrecipient Monitoring Eligibility

The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 293712

Finding 372621 (2023-006)

Significant Deficiency 2023

Agate Housing and Services, Inc.

MN

Special Tests & Provisions Eligibility HUD Housing Programs

2023-006 Reasonable Rents Documentation Name of contact person – Laura Straw, Finance Director and/or Elizabeth Machart, Director of Contracts, Compliance, & Special Initiatives Corrective action – Management has reviewed the current practice and has implemented a new form and procedures for do...

2023-006 Reasonable Rents Documentation Name of contact person – Laura Straw, Finance Director and/or Elizabeth Machart, Director of Contracts, Compliance, & Special Initiatives Corrective action – Management has reviewed the current practice and has implemented a new form and procedures for documenting the determination and approvals in the case files. Completion date – Management and the Board of Directors implemented the above as of 2/28/2024

View Audit 293672

Finding 372600 (2023-003)

Significant Deficiency 2023

Agate Housing and Services, Inc.

MN

Cash Management Significant Deficiency Internal Control / Segregation of Duties

2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and ...

2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and procedures surrounding employee credit cards and reimbursements. Completion date – Management and the Board of Directors implemented the above as of January 1, 2024.

View Audit 293672

Finding 372592 (2023-002)

Significant Deficiency 2023

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department ...

2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department and qualified employee is performing the various functions that include the payroll and benefits of an employee. HR will be hiring a Human Resource Generalist to monitor benefits and work with the payroll accountant reconcile benefits and benefit plans. Completion date – Management and the Board of Directors implemented the above January, 2024. We are implementing a new HRIS/Payroll system and making a final decision on the final by mid-February. We are anticipating a start date of 7/1/24. In the interim, a manual process had been put in place where in Payroll and HR meets bi-weekly to review all payroll changes.

View Audit 293672

Finding 372381 (2023-004)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University ...

GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University did not have a Vendor Management Program with standards in place to oversee critical system service providers regarding due diligence, risk assessments, and annual reviews as related to 3rd party service providers. Auditors' Recommendation: The University needs to review the updated GLBA requirements and ensure their WISP includes all required elements. School Response: The school agrees with this finding. Corrective Action Plan: The school's director of IT is reviewing the school's Written Information Security Plan (WISP) to ensure GLBA Compliance. A vendor management plan has been added to the WISP which specifies that any information technology vendors and products will be subjected to an IT Acquisition Process prior to use by the University. In the IT Acquisition Process, the vendors and products will be evaluated by the Information Technology Advisory Committee and the Office of Information Technology to determine impact on the current infrastructure and data systems as well as any security concerns that should be addressed prior to implementation. Name(s) of the contact person{s) responsible for corrective action: Point University Director of IT, Bill Dorminy Planned completion date for corrective action plan: • WISP and review of GLBA requirements is ongoing with completion of the current review expected by June 1, 2024.

View Audit 293636

Finding 372380 (2023-003)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Questioned Costs Student Financial Aid Eligibility

Pell Award Errors Finding: As noted in the audit report, there were 5 instances out of 60 students with Pell award errors. Auditors' Recommendation: The University should have appropriate policies and procedure, as well as safeguards in place to ensure Pell eligibility and awarding is correctly de...

Pell Award Errors Finding: As noted in the audit report, there were 5 instances out of 60 students with Pell award errors. Auditors' Recommendation: The University should have appropriate policies and procedure, as well as safeguards in place to ensure Pell eligibility and awarding is correctly determined. School Response: The school agrees with this finding and has initiated corrective action. Corrective Action Plan: For student #5, there was a Pell awarding error where the student was under awarded Pell by $172. The school made the correction to the award and disbursed the additional Pell. For student #16, student was over awarded Pell Grant for $1723 due to incorrect refunds made while adjusting for changes in the student's schedule. The school has refunded the $1723 over award back to the fund source. For student #24, the student was initially awarded correctly, but withdrew during their 2nd term. Due to incorrect Pell Recalculation on the R2T4, the school refunded too much Pell grant, and the student was under awarded by $458. The school has disbursed the additional Pell so the student is now paid correctly. For student #27, the student was over awarded Pell by $350 due to in error in Pell Recalculation based on the student's schedule. The school has refunded the over award to the fund source. For student #43, the student was under awarded by $22 due to an error in Pell Recalculation based on the student's schedule. The school has disbursed the additional Pell grant funds to correct the error. Starting with the Fall 2023 semester the school has implemented a new student information system (SIS), Colleague. The school has also partnered with a third-party servicer, Financial Aid Services (FAS), to assist with packaging. The new SIS automatically adjusts Pell grant whenever there is a change to a student's schedule during the term through the school's census date for each term and module. The system will schedule a refund for any over awards and increase the Pell award for any that may have been under awarded. Since this is no longer reviewed solely by the financial aid office, this is expected to reduce the number of errors in Pell awarding. In addition to the system adjustments, the school's third-party servicer, FAS, will review packaging for any students with changes to the number of registered credits during the term to ensure the system is making adjustments properly and the students are correctly packaged. Name(s) of the contact person{s) responsible for corrective action: Financial Aid Director, Holly Hardnett and third-party servicer, FAS, representative Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training for Pell Recalculations in Colleague July 2023. • Registration/schedule changes for term reviewed by FAS at least weekly.

View Audit 293636 Questioned Costs: $1

Finding 372379 (2023-002)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Reporting Significant Deficiency

NSLDS Enrollment Reporting (repeat) Finding: As noted in the audit report, there were 4 discrepancies found in 17 files in which student information reported to NSLDS was incorrect or untimely. • 2 students' status was incorrectly reported to NSLDS. • 1 student's enrollment effective date was not r...

NSLDS Enrollment Reporting (repeat) Finding: As noted in the audit report, there were 4 discrepancies found in 17 files in which student information reported to NSLDS was incorrect or untimely. • 2 students' status was incorrectly reported to NSLDS. • 1 student's enrollment effective date was not reported correctly to NSLDS. • 1 student's enrollment status change was not reported to NSLDS within 60 days. Auditors' Recommendation: The University should review their enrollment reporting policies and procedures to ensure accurate reporting. School Response: The school agrees with this finding and has initiated corrective action. Corrective Action Plan: There were two files in which NSLDS reporting errors were found. Student #12 was withdrawn per their school transcript effective 5/14/2023, however, the enrollment status was reported at NSLDS as Less Than Half Time as of 5/8/2023. Student #14 was in a Graduate status on their transcript but was reported as Withdrawn on NSLDS. Also, the student's status was reported 134 days after the status change event. Status changes must be reported to NSLDS within 60 days. The instances for this finding occurred during a time when there was a staffing change in the registrar's office and a new registrar had not yet transitioned into the position. Since this time, a new registrar, Natalie Brown-Motes, was hired, and the process has been reviewed with Assistant Registrar, Lara Ellison, to ensure that there is a back up plan if the registrar is unavailable to complete this process. Additionally, the school switched to a new Student Information System (SIS), Colleague, which was implemented beginning with the Fall semester 2023. The new SIS works with the National Student Clearinghouse enrollment reporting service. In order to ensure timely reporting, the registrar's office creates an enrollment report in Colleague each month. That report is transmitted to Clearinghouse which uses the information to update the enrollment data in NSLDS. If there are any possible errors that need to be reviewed, the registrar receives a report on Clearinghouse of any errors so they can be reviewed and approved or corrected. The error report must be completed within two weeks of receipt. Colleague only reports to Clearinghouse students who have actually registered for classes. Previously, enrolled students who had not registered were included in the report. This inclusion regularly generated additional errors. Since the new system improves the reporting process so only registered students are reported, there is less opportunity for error. Name(s) of the contact person(s) responsible for corrective action: University Registrar, Natalie BrownMotes and Assistant Registrar, Lara Ellison Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training on National Student Clearinghouse process with Colleague completed September 23. • Began using Colleague system to report enrollment data to NSLDS through National Student Clearinghouse in September 2023.

View Audit 293636

Finding 372378 (2023-001)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Reporting Significant Deficiency

Disbursement Dates (repeat) Finding: As noted in the audit report, there were three instances in 60 files in which there were discrepancies in disbursement dates. Disbursement dates recorded on student accounts for Direct Loan and Pell disbursements did not agree to the disbursement date reported t...

Disbursement Dates (repeat) Finding: As noted in the audit report, there were three instances in 60 files in which there were discrepancies in disbursement dates. Disbursement dates recorded on student accounts for Direct Loan and Pell disbursements did not agree to the disbursement date reported to Common Origination and Disbursement (COD). Auditors' Recommendation: The University should review their policies and procedures to ensure accurate reporting to COD. School Response: The University agrees with this finding and has initiated corrective action. Corrective Action Plan: Title IV disbursements must be posted to student accounts within 15 days of the funds drawdown. Also, the disbursement date per COD must match the disbursement date on the student account. There was one instance in which the Disbursement date for a Pell Grant was 10/10/2022 per COD and 10/19/2022 on the student's account. One instance had a disbursement date at COD as 2/16/2023 and at 2/15/2023 on the student's account. The third instance had a disbursement date of 1/25/23 at COD and 1/26/23 on the student's account. Each of these disbursements were posted in the old Student Information System (SIS), Anthology. The posting process that the school used under the previous system relied primarily on manual checks by employees in various departments in which reports could be sent to COD in which the posting dates did not match the COD dates. In order to avoid this finding in the future, the University has sought out and implemented a new Student Information System (SIS), Colleague, beginning with the 2023-24 award year. The school has also contracted with a third-party servicer, Financial Aid Services (FAS}, to assist with packaging students and completing the disbursement process. To disburse funds, the Director of Financial Aid Quality and Compliance or the representative from FAS runs a report in Colleague which pulls scheduled and approved financial aid disbursements for students who have met the enrollment criteria to receive those disbursements. The report goes to the student accounts office where the financial aid is posted to the student ledgers. Then it is transmitted to COD with the posted dates so that the dates reported to COD match the dates in the SIS. If there are any errors in the transmission, the Director of Financial Aid Quality and Compliance or the representative from FAS will review the rejected disbursements and make corrections to get them processed as quickly as possible. The accounting office submits the drawdown request to G-5 for the amount of the approved and posted financial aid. The new process in which the disbursement amounts and dates transmitted to COD match the disbursement amounts and dates posted to the students' ledgers is expected to ensure compliance in the future. Name(s) of the contact person(s) responsible for corrective action: Director of Financial Aid Quality and Compliance, Rachal Wortham Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training on new disbursement process completed August 2023. • First disbursements approved using the new SIS done by Director of Financial Aid Quality and Compliance August 2023. • Review of disbursement process with FAS October 2023. • Follow up with Colleague team to review the process and work out any flaws February 2024.

View Audit 293636

Finding 372326 (2023-003)

Significant Deficiency 2023

Carteret Board of Education

NJ

Cash Management Reporting Significant Deficiency

The District will implement processes and procedures for the timely liquidation of all POs to ensure that expenditures are captured and are in agreement with the final federal grant expenditure report.

View Audit 293633

Finding 372322 (2023-001)

Significant Deficiency 2023

Carteret Board of Education

NJ

Allowable Costs / Cost Principles Significant Deficiency

The District developed the Carteret Public Schools Federal Procurement Procedures to meet the criteria required by the Uniform Grant Guidance.

View Audit 293633

Finding 372300 (2023-001)

Significant Deficiency 2023

Walter Knox Memorial Hospital Doing Business As Valor Health

ID

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Valor Health will work in collaboration with auditing firm to improve the current policy and procedures to include all the details and items necessary to satisfy this requirement. Auditing firm will supply samples and do...

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Valor Health will work in collaboration with auditing firm to improve the current policy and procedures to include all the details and items necessary to satisfy this requirement. Auditing firm will supply samples and documents and ensure that we are compliant with this particular finding in the appropriate timeframes. The responsible parties from Valor Health will be the CFO and Controller. Anticipated completion date: June 30th, 2024 Contact person responsible for corrective action: Corey Furin, CFO, corey.furin@valorhealth.org, 208-901-3213

View Audit 293610

Finding 372299 (2023-002)

Significant Deficiency 2023

Rockhurst University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding No. 2023-002 Corrective Action Plan: The University concurs with the finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescrib...

Finding No. 2023-002 Corrective Action Plan: The University concurs with the finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescribed 30-day window. Responsible Official: John Sircy, Interim CFO Anticipated Completion Date: June 2024

View Audit 293605

Finding 372273 (2023-001)

Significant Deficiency 2023

City of Independence, Missouri

MO

Subrecipient Monitoring Reporting Significant Deficiency

In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from ...

In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we are adequately staffed.

View Audit 293550

Finding 372272 (2023-003)

Significant Deficiency 2023

Northwestern Health Sciences University

MN

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

Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Man...

Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding where some MPNs are missing. We are unable to correct the past but moving forward, the new ones are being retained. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: September 1, 2023

View Audit 293548

Finding 372267 (2023-004)

Significant Deficiency 2023

Northwestern Health Sciences University

MN

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the audit finding and will implement procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: Already in place

View Audit 293548 Questioned Costs: $1

Finding 372262 (2023-002)

Significant Deficiency 2023

Northwestern Health Sciences University

MN

Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with t...

Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will be implementing new written policies related to the recent GLBA changes. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: In process.

View Audit 293548

Finding 372257 (2023-001)

Significant Deficiency 2023

Northwestern Health Sciences University

MN

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...

Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding and will pull a sample of records each week after each NSC submission to ensure information has been passed onto NSLDS. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 293548

Finding 372229 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Galveston, Texas

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with a...

Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is complete. GHA monitors the inspections to ensure they are current. GHA runs PIC inspection SEMAP reports monthly to ensure inspection dates are tracked thoroughly. GHA will continue to conduct and submit all inspections timely. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing

View Audit 293526

Finding 372228 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Galveston, Texas

TX

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disa...

Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The errors found where: Income was miscalculated. GHA'S staff will continue to have refresher trainings to ensure that all documentation is correct and properly reported on the HUD-50058 Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing

View Audit 293526

Finding 372227 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Galveston, Texas

TX

HUD Housing Programs Reporting Significant Deficiency

Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...

Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HUD-50058 submissions are done daily but there are exceptions where we find that some 50058's submitted do not return as an error later we notice that are not showing in PIC and have to be resubmitted. This has been reported to our field office and the PIC Help Desk with no resolution. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing

View Audit 293526

Finding 372226 (2023-001)

Significant Deficiency 2023

Absaroka, INC

WY

Procurement, Suspension & Debarment Significant Deficiency

Absaroka Inc. has amended their procurement procedure effective 2/7/2024 by adding the following to the Accounting Policies Manual: Debarment and Suspension (E.O.s 12549 and 12689): No contract shall be made to the parties listed on the General Services List of Parties Excluded from Federal Procure...

Absaroka Inc. has amended their procurement procedure effective 2/7/2024 by adding the following to the Accounting Policies Manual: Debarment and Suspension (E.O.s 12549 and 12689): No contract shall be made to the parties listed on the General Services List of Parties Excluded from Federal Procurement or Non-procurement Programs in accordance with E.O.'s 12549 and 12689, "Debarment and Suspension." This list contains the names of parties debarred, suspended or otherwise excluded by agencies and contractors declared ineligible under statutory or regulatory authority other than E.O. 12549. Contractors with awards that exceed the federally-defined simple acquisition threshold ($100,000) shall provide the required certification regarding their exclusion status and that of their principle employees. Absaroka, Inc. shall review the list of excluded parties found on www.sam.gov and verify exclusion status from all vendors for purchases greater than $25,000.

View Audit 293524

Finding 372188 (2023-002)

Significant Deficiency 2023

University of Cincinnati

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2023-002 Condition: Out of 60 allowability samples that were tested, one expenditure tested was determined to be incorrectly charged to this grant. Planned Corrective Action: The College of Cooperative Education and Professional Studies (CCPS) has instituted several reforms to prev...

Finding Number: 2023-002 Condition: Out of 60 allowability samples that were tested, one expenditure tested was determined to be incorrectly charged to this grant. Planned Corrective Action: The College of Cooperative Education and Professional Studies (CCPS) has instituted several reforms to prevent future instances of this nature. The Program Director is now required to review and sign-off on all transactions before they are charged to the project, to ensure all charges are appropriate. New staff have been assigned to the project to process transactions, and the CCPS business office is now meeting monthly to review project activity, discuss any questions, and address any concerns regarding financial activities. Additionally, the university is drafting a new policy to review and, if needed, provide additional administrative support for large, complex grant projects. This policy will require that grant proposals above a certain dollar threshold are reviewed by the Office of Research prior to submission to ensure proper resources will be available to manage the project if awarded. In cases where the Office of Research determines additional resources may be needed, they will be authorized to require additional support be included in the grant proposal, or else provide additional administrative help to the unit at the time of award. Contact person responsible for corrective action: CCPS: Jeremy Harvey, Jodi Sleyo, and Bailey Bartels. Office of Research: Patrick Clark Anticipated Completion Date: CCPS changes have been implemented as of 10/11/2023; policy changes to be completed by 6/30/2024.

View Audit 293505 Questioned Costs: $1

Corrective Action Plans

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