Corrective Action Plans

Finding 62154 (2022-001)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in...

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in place to ensure accurate reporting. The school will ensure that the ESSER data collection report reflects actual expenditures for the next period. Will use the grant tracking system to ensure dollar amounts are accurate on the report. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Finding 62153 (2022-002)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school ...

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school employs to assist with more accurately reporting the input required for completion of the Form 9 in March of 2020. The school will continue to work with the accountants and the firm hired to ensure the Form 9 and maintenance of effort is accurate. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Finding 62145 (2022-001)

Significant Deficiency 2022

Columbus House, Inc. and Subsidiaries

CT

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.318 § 200.326

U.S Department of Housing and Urban Development Columbus House, Inc. and Subsidiaries (the Organization) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned c...

U.S Department of Housing and Urban Development Columbus House, Inc. and Subsidiaries (the Organization) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Emergency Solutions Grant Program ? Assistance Listing No. 14.231 Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of updating its procurement policies to ensure that all necessary language is included so that it will comply with all of the requirements listed in sections 200.315 through 200.326 of the Uniform Guidance. Name of the contact person responsible for corrective action: Margaret Middleton, CEO Planned completion date for corrective action plan: February 2023 If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Margaret Middleton at 203-401-4400.

View Audit 57170

Finding 62143 (2022-003)

Significant Deficiency 2022

Marymount Manhattan College

NY

Student Financial Aid Special Tests & Provisions Eligibility

Name of contact person: Chris Pesotski Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of bas...

Name of contact person: Chris Pesotski Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basing program length by weeks. With respect to the program change date record retention issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include retraining of staff to reinforce the necessity of retaining the records, providing adequate secure storage facilities for paper records and conducting regular quality control exercises to ensure that this issue does not re-occur. Proposed completion date: 6/30/2023

View Audit 57169

Finding 61900 (2022-003)

Significant Deficiency 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-003 Housing Voucher Cluster-HCVP Housing Quality Standards and Enforcement ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for failed inspection standards revealed the following: ? Three files where abatement ought to have been implemented, but records could no...

2022-003 Housing Voucher Cluster-HCVP Housing Quality Standards and Enforcement ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for failed inspection standards revealed the following: ? Three files where abatement ought to have been implemented, but records could not be located. Context: Testing of 40 HCVP tenant files for annual inspection standards revealed the following: ? Three files where the inspection was not completed annually or within HUD?s granted extension for COVID 19. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? HOC procured Inspection Experts Inc. (?IEI?) on July 1, 2022, to conduct all initial, annual, special and quality control inspections ? HOC meets with IEI monthly to provide the report of annual inspections, and discuss progress and the alignment of expectations. ? HOC staff receives a report of units requiring abatement daily from IEI & immediately place the units in abatement. ? An HOC Senior Manager reviews the abatement report weekly to conduct quality control reviews of all records, ensuring that all units are placed in abatement ? The HOC Compliance Team will conduct quality control reviews of completed files. Staff from the Housing Resources Management Team will meet with the HOC Compliance Team following each review period to discuss systemic findings and schedule staff trainings in areas requiring improvement. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Director of Housing Resources/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61899 (2022-002)

Significant Deficiency 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-002 Housing Voucher Cluster-HCVP Rent Reasonableness Test ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for rent reasonableness standards revealed the following: ? One file that was missing the rent reasonableness comparison report to substantiate the contrac...

2022-002 Housing Voucher Cluster-HCVP Rent Reasonableness Test ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for rent reasonableness standards revealed the following: ? One file that was missing the rent reasonableness comparison report to substantiate the contract rent. ? One file that was missing the lease amendment letter effective for the sampled contract rent change. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the rent approval process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? HOC will continue to work with the software developer to identify and resolve software glitches. ? The HOC Compliance Team will conduct quality control reviews of completed files. Staff from the Housing Resources Management Team will meet with the HOC Compliance Team following each review period to discuss systemic findings and schedule staff trainings in areas requiring improvement. ? HOC implemented Rent Cafe, Yardi?s software module to process electronic recertifications. The Lease Amendment Letter is automatically uploaded into Yardi when a customer completes the recertification online. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Director of Housing Resources/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61898 (2022-001)

Significant Deficiency 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Housing Voucher Cluster-HCVP Eligibility ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for eligibility standards revealed the following: ? One file where the tenant received an allowance without proper verification or support. Recommendation: The Commissi...

2022-001 Housing Voucher Cluster-HCVP Eligibility ? Assistance Listing No. 14.871 / 14.879 Context: Testing of 40 HCVP tenant files for eligibility standards revealed the following: ? One file where the tenant received an allowance without proper verification or support. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? The Housing Resources Division(HRD) will hire an internal trainer to address systemic errors, reinforce program rules and introduce new regulatory requirements. The trainer will meet with staff monthly to reinforce program requirements and provide individual coaching as needed. Moreover, HOC will continue to archive recorded trainings in a resource library so the materials are accessible to staff at all times ? The HOC Compliance Team will conduct quality control reviews of completed files. Staff from the Housing Resources Management Team will meet with the HOC Compliance Team following each review period to discuss systemic findings and schedule staff trainings in areas requiring improvement. ? HOC will procure a professional consulting company to provide a comprehensive refresher training on the Housing Choice Voucher (HCV) eligibility requirements. ? The Housing Resources Management Team will continue to meet with staff regularly to provide staff development trainings, including reiteration of the Quality Control Checklist, the HUD verification hierarchy and uploading all documents into AO Docs, HOCs electronic filing system. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Director of Housing Resources/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30,, 2023

View Audit 52878

Finding 61880 (2022-001)

Significant Deficiency 2022

Lakewood Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The fin...

Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The finding from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.

View Audit 59421

Finding 61871 (2022-001)

Significant Deficiency 2022

Navajo Preparatory School, Inc.

NM

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Manuel Watchman, Director of Finance Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The new Director of Human Resources has received tra...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Manuel Watchman, Director of Finance Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The new Director of Human Resources has received training and completed the adjudication certification. Moving forward, all new employees will have their background checks completed in a reasonable and timely manner to ensure compliance with the Indian Child Protection and Family Violence Prevention Act.

View Audit 58541

Finding 61748 (2022-002)

Significant Deficiency 2022

Arizona Christian University

AZ

Questioned Costs Student Financial Aid Eligibility

2022-002 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review the procedures surrounding PELL and TEACH awarding to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need and awa...

2022-002 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review the procedures surrounding PELL and TEACH awarding to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need and awards are proper. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University returned the ineligible Pell and Teach funds to ED. The University has implemented new processes, which include, but are not limited to, a second review of all student packages for the aid year. Prior to the start of each semester, the student package will be reviewed for subsequent ISIRS, grade level, and enrollment statuses, to ensure the Pell and Direct Loan eligibility is awarded correctly. Prior to awarding TEACH grants, the student package will be checked for the ATS (agreement to serve) and counseling. For continuing students, we will check the cumulative GPA from the prior year to ensure students are meeting the cumulative GPA of 3.25 to receive TEACH for the subsequent award year. Additionally, we have added new TEACH aid components to our student information system (SIS) to include the ATS (agreement to serve) and counseling. Student(s) will not receive any TEACH grant until they have met all three requirements. Lastly, campus based funds will be reviewed once a semester for need, and eligibility requirements. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Director of Financial aid, Sean Corcoran, Associate Director of Financial Aid and Joyce Hatch, Financial Aid advisor. Planned completion date for corrective action plan: Fall 22

View Audit 56907 Questioned Costs: $1

Finding 61747 (2022-001)

Significant Deficiency 2022

Arizona Christian University

AZ

Student Financial Aid Reporting Significant Deficiency

2022-001 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. We also rec...

2022-001 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. We also recommend the University review its reporting procedures to ensure all errors are corrected with the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding. The process described in the corrective action plan in response to 2021-001 was developed and implemented in August of 2022. This was after the close of FY22. Therefore, the process had no bearing on the FY22 SFA audit. We believe the effects of the new process will be reflected in the FY23 SFA audit. To recap the corrective action plan from 2021-001: Training with the National Student Clearinghouse (NSC) online reporting system was implemented. A consequence of the training was that the Associate Director of Institutional Research (ADIR) acquired the necessary knowledge of how to manually change program enrollment dates in the NSC online system to correspond to the University?s internal records. The ADIR continues to adhere to the master calendar for reporting to ensure timeliness. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Director of Financial Aid, Eric Tompkins, Associate Director of Institutional Research and Jeff Phillips, AVP of Institutional Effectiveness. Planned completion date for corrective action plan: Fall 2022

View Audit 56907

Finding 61745 (2022-001)

Significant Deficiency 2022

Schertz Housing Authority

TX

HUD Housing Programs Subrecipient Monitoring Eligibility

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 a. Comments on the Finding and Each Recommendation: The Authority is in concurrence with the finding and recommendation provided by the Auditors. b. Action(s) Taken or Planned on the Finding The...

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 a. Comments on the Finding and Each Recommendation: The Authority is in concurrence with the finding and recommendation provided by the Auditors. b. Action(s) Taken or Planned on the Finding The Authority has since implemented new policies regarding storage of tenant files which are designed to reduce the risk of the loss of files, and make it easier to retrieve files when needed.

View Audit 53619

Finding 61716 (2022-003)

Significant Deficiency 2022

The Children's Home Society of New Jersey

NJ

Reporting Cash Management Significant Deficiency § 200.502

Audit Finding Reference: 2022-003 Planned Corrective Action: The Society agrees with the auditor's finding. As previously noted, the Society experienced turnover in the Chief Financial Officer position. A new Chief Financial Officer was hired on June 27, 2022. New procedures have been adopted to str...

Audit Finding Reference: 2022-003 Planned Corrective Action: The Society agrees with the auditor's finding. As previously noted, the Society experienced turnover in the Chief Financial Officer position. A new Chief Financial Officer was hired on June 27, 2022. New procedures have been adopted to strengthen the monthly close cycle. The Society has also implemented additional controls to ensure proper cut-off and alignment with the Society's SEFA and SESFA. Name of Contact Person: Bruno Cellucci/bcellucci@chsofnj.org/(609) 695-627 4, Ext. 135 Anticipate Completion Date: Spring 2023

View Audit 58603

Finding 61697 (2022-005)

Significant Deficiency 2022

City of Columbia, Missouri

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan (Unaudited): Management will create the proper processes and procedures to ensure grants are managed appropriately according to their contracts. Management identified on March 2, 2023 that the Grant Administrator will be the primary contact for all grant related activity, to w...

Corrective Action Plan (Unaudited): Management will create the proper processes and procedures to ensure grants are managed appropriately according to their contracts. Management identified on March 2, 2023 that the Grant Administrator will be the primary contact for all grant related activity, to work closely with each division that receives grant revenue in order to review documentation and ensure timely filings. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This will be accomplished for the fiscal year 2023 year-end.

View Audit 57136

Finding 61696 (2022-004)

Significant Deficiency 2022

City of Columbia, Missouri

MO

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan (Unaudited): A corrective action plan is in place as of March 3, 2023. Management has instructed the Health Department submitters and supervisors to sign all paper timesheets, and provide those signed copies to the Payroll Department for retention. Additionally, the City is cu...

Corrective Action Plan (Unaudited): A corrective action plan is in place as of March 3, 2023. Management has instructed the Health Department submitters and supervisors to sign all paper timesheets, and provide those signed copies to the Payroll Department for retention. Additionally, the City is currently undergoing an implementation of an electronic time and attendance system. Policies and procedures are being put in place to address the acknowledgement of recorded time by the time submitters and their supervisors. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This has been completed as of March 3, 2023.

View Audit 57136

Finding 61695 (2022-003)

Significant Deficiency 2022

City of Columbia, Missouri

MO

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan (Unaudited): A corrective action plan is in place as of March 3, 2023. Management has instructed the Fire Department submitters and supervisors to sign all paper timesheets, and provide those signed copies to the Payroll Department for retention. Additionally, the City is curr...

Corrective Action Plan (Unaudited): A corrective action plan is in place as of March 3, 2023. Management has instructed the Fire Department submitters and supervisors to sign all paper timesheets, and provide those signed copies to the Payroll Department for retention. Additionally, the City is currently undergoing an implementation of an electronic time and attendance system. Policies and procedures are being put in place to address the acknowledgement of recorded time by the time submitters and their supervisors. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This has been completed as of March 3, 2023.

View Audit 57136

Finding 61694 (2022-001)

Significant Deficiency 2022

Yancey County, North Carolina

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.303

Finding: 2022-001 Name of contact person: Rick Tipton, DSS Director Corrective Action: Medicaid Programs Supervisor at Yancey DSS oversees the second party review process. Second party reviews are conducted by supervisors and lead workers on Adult Medicaid and Family & Children?s Medicaid cases on a...

Finding: 2022-001 Name of contact person: Rick Tipton, DSS Director Corrective Action: Medicaid Programs Supervisor at Yancey DSS oversees the second party review process. Second party reviews are conducted by supervisors and lead workers on Adult Medicaid and Family & Children?s Medicaid cases on a quarterly basis in accordance with policy. The date of review, program type, and any issues found are documented on the DHB-7078 form, which is subsequently attached on the case in NC FAST. Quarterly training is conducted to address any identified issues and is documented. Yancey DSS will begin keeping a spreadsheet with a list of the cases on which second party reviews are conducted beginning July 1, 2022 and going forward. This will further demonstrate the agency?s compliance with the second party review requirement. The spreadsheet will be completed with cases that have been reviewed July 2022 through February 2023 for FY 2022-23 by March 6, 2023. Cases will be added as reviews are completed each quarter. Proposed Completion Date: March 6, 2023

View Audit 57134

Finding 61689 (2022-003)

Significant Deficiency 2022

Integrated Living, Inc.

KS

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-003 Written Procedures of Internal Control over Compliance (Significant Deficiency) Department of Housing and Urban Development Section 811 Supportive Housing for Person with Disabilities, Assistance Listing Number 14.181 Recommendation: The Organization should develop written policies for ...

2022-003 Written Procedures of Internal Control over Compliance (Significant Deficiency) Department of Housing and Urban Development Section 811 Supportive Housing for Person with Disabilities, Assistance Listing Number 14.181 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over compliance of federal awards John Griffin, CFO of COF Training Services, Inc. (Management Agent of Integrated Living, Inc.) is responsible for this corrective action. Anticipated completion date is June 30, 2023.

View Audit 57071

Finding 61682 (2022-003)

Significant Deficiency 2022

United Way of King County

WA

Reporting Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend the Organization enforce its policies and procedures around review of reports. Corrective Action: Management agrees with the recommendation. Program management will review existing process to ensure adequate review and documentation of review of funder reports. Person(s)...

Recommendation: We recommend the Organization enforce its policies and procedures around review of reports. Corrective Action: Management agrees with the recommendation. Program management will review existing process to ensure adequate review and documentation of review of funder reports. Person(s) Responsible for Corrective Action: Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023

View Audit 56963

Finding 61681 (2022-002)

Significant Deficiency 2022

United Way of King County

WA

Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend the organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll for the underlying records. Corrective Action: Management agrees with the recommendation. Corrective action taken includes p...

Recommendation: We recommend the organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll for the underlying records. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. Person(s) Responsible for Corrective Action: Associate Director, Human Resources; Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023

View Audit 56963

Finding 61668 (2022-001)

Significant Deficiency 2022

Baker Park, Inc.

MN

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

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? Section 223f Federal Financial Assistance Listing #14.155 Finding Summary: Tenant file testing identifie...

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? Section 223f Federal Financial Assistance Listing #14.155 Finding Summary: Tenant file testing identified one exception where a tenant?s medical expenses were incorrectly calculated. Responsible Individuals: Shane Knutson, Director, Senior Living Operations Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: April 30, 2023

View Audit 50461

Finding 61633 (2022-002)

Significant Deficiency 2022

Mid-South Food Bank

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002: Significant Deficiency ? Reporting ? Relating to the Emergency Food Assistance Program ? Commodities (10.569) ? this is a repeat finding of prior year finding 2021-002 This deficiency is primarily due to vacancies of certain key positions within Operations, compounded by a general lack of...

2022-002: Significant Deficiency ? Reporting ? Relating to the Emergency Food Assistance Program ? Commodities (10.569) ? this is a repeat finding of prior year finding 2021-002 This deficiency is primarily due to vacancies of certain key positions within Operations, compounded by a general lack of necessary cross-training hampered by those vacancies. Because of this in-part, full workloads of our existing Operations staff are common, and in order for our Operations staff to have and be assured the necessary time to successfully perform and complete their day-to-day operational responsibilities, these particular monthly reporting deadlines have unfortunately been missed on occasion. Additionally, because of our desire to submit accurate reports, several times the reconciliation of inventory took greater than 10 days. We continually attempt to submit all of our monthly reporting to the Tennessee Department of Agriculture prior to the 10-business day deadline and consider any missed deadlines as undesirable. It is the responsibility of the COO to fill key open positions, train and cross-train Operations staff to ensure that this particular reporting, and Operations reporting in general, is performed timely and accurately.Anticipated completion date: The corrective controls and procedures were collectively completed, which includes having one staff member responsible for filing the report monthly, checked for accuracy by the COO, and have two additional staff members trained as backups, and put in place February 1, 2023 and are ready for the next fiscal year close. Responsible Official: Scott Fortin, COO (901-373-0437)

View Audit 57182

Finding 61624 (2022-003)

Significant Deficiency 2022

Maniilaq Association

AK

Eligibility Significant Deficiency

Finding 2022-003 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) wi...

Finding 2022-003 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) will be scanned in the BMW registration system making them a permanent part of the patients? electronic health record. Registration staff is requesting beneficiary identification at the time of registration for all patients that do not have it in their EHR. Project is ongoing. Monthly audits of the elements of registration, including documentation of beneficiary status will be conducted to ensure continual compliance. Individual(s) Responsible for Corrective Action Plan Kandy Barlow VP of Health Services 907-442-7385 Anticipated Completion Date: March 31, 2023

View Audit 56992

Finding 61622 (2022-004)

Significant Deficiency 2022

Maniilaq Association

AK

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

Finding 2022-004 Activities Allowed or Unallowed and Allowable Costs/Cost Principles ? Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: The Association will ensure that the proper internal control procedures over timesheets review and approval process are in pla...

Finding 2022-004 Activities Allowed or Unallowed and Allowable Costs/Cost Principles ? Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: The Association will ensure that the proper internal control procedures over timesheets review and approval process are in place before the timesheets are submitted to payroll for processing. Individual(s) Responsible for Corrective Action Plan Angela Joule HR Director 907-442-7899 Anticipated Completion Date: March 31, 2023

View Audit 56992

Finding 61615 (2022-001)

Significant Deficiency 2022

Health Department of Northwest Michigan

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response and Planned Corrective Action: The Health Department of Northwest Michigan will review and follow any instructions and guidance available in any instances we are required to file within the Provider Relief Funding Portal. Responsible Party for Corrective Action: Shannon Klownow...

Management's Response and Planned Corrective Action: The Health Department of Northwest Michigan will review and follow any instructions and guidance available in any instances we are required to file within the Provider Relief Funding Portal. Responsible Party for Corrective Action: Shannon Klownowski, Chief Financial and Administrative Officer Anticipated Completion Date: January 2023

View Audit 56873

Corrective Action Plans

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