Corrective Action Plans

Finding 58436 (2022-004)

Significant Deficiency 2022

AZ

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-004 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR ap...

2022-004 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR approvals of authorized wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : In December 2022, the District updated its Time & Effort Procedures to reflect unique circumstances that might prevent the effective collection of Time & Effort logs, such as employees who separate from the district before a certification can be completed and a 90-day timeline for completion of certification when an employees? salary and benefits costs are re-coded to a Federal grant. These procedures will be reviewed annually to ensure compliance with Federal requirements. With regards to evidence related to Human Resources approvals of authorized wage rate, the District is developing a written standard operating procedure (SOP) for determining wage and salary placements and adjustments. The SOP will set forth the steps for evaluating and setting wages, including any approval process and/or required documentation. Human Resources will maintain records of all updated and approved wage rates for employees hired by the District. Name of the contact person responsible for corrective action: For Time & Effort procedures: Jon Lansa, Senior Director Grants & Federal Programs and Ricky Hernandez, Chief Financial Officer. For authorized wage rates: Jon Fernandez, Chief Human Capital Officer. Planned completion date for corrective action plan: Time and effort procedures update completed December 31, 2022. For authorized wage rates, September 30, 2023.

View Audit 55907

Finding 58435 (2022-003)

Significant Deficiency 2022

Tucson Unified School District No. 1

AZ

Questioned Costs Subrecipient Monitoring Reporting

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified pa...

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified payrolls are submitted by the contractor or subcontractor in a timely manner as required by the regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For all Requests for Proposals (RFP), Invitations for Bid (IFB), and Requests for Quotations (RFQ), the District provides a ?Special Requirements: Federal Requirements? section in all of the terms and conditions that prospective vendors must review. All vendors are required to acknowledge that they read, understand, and will abide by the various Federal requirements. Among them, a clause of building projects states, ?Davis-Bacon Act ? the OFFEROR shall complete with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by the Department of Labor regulations (29 CFR Part 5).? Any prospective vendor is required to maintain records for the operations under the awarded contract for a period of not less than five (5) years for the District?s review. The District is currently identifying construction project vendors and requesting documentation to show evidence that the vendors met the requirements of Davis-Bacon. Davis-Bacon requirements have been implemented since July 1, 2022, and missing documentation from vendors will be collected by June 30, 2024. Name of the contact person responsible for corrective action: Ricky Hernandez, Chief Financial Officer Planned completion date for corrective action plan: Process was implemented by June 30, 2022. Vendors with missing documentation will be collected by June 30, 2024.

View Audit 55907 Questioned Costs: $1

Finding 58429 (2022-002)

Significant Deficiency 2022

Lutheran Seniorlife

PA

Procurement, Suspension & Debarment Reporting Significant Deficiency

2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...

2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that one out of 13 expenditures selected for testing did not agree to the supporting payment. Recommendation: We recommend expenditures only be allocated to Provider Relief Funds after they have been paid. Action taken in response to finding: Management acknowledges the error in the report and for future reporting periods will verify expenditures have been paid before reporting. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58428 (2022-001)

Significant Deficiency 2022

Lutheran Seniorlife

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...

2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that on three out of five reports selected for testing, lost revenue was overstated due to differences between revenue reported under the actual revenue method (option one) for reporting lost revenue and the underlying internal financial information. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports and adjust the system report used to compile the revenue information to ensure it is correct and reflects the utilization of Provider Relief Funds to replace lost revenue. Action taken in response to finding: Management acknowledges the error in selecting an incomplete management revenue report for reporting purposes. For future reporting periods, management will correct the management report utilized and ensure it balances with total revenues. Management will correct the amounts report for 2019 through 2022 beginning with Provider Relief Funds reporting period #4. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58427 (2022-004)

Significant Deficiency 2022

Lutheran Seniorlife

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Resul...

2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Results Condition: St. John received a REAC inspection score of less than 31, which denotes the property has physical deficiencies that do not meet contractual obligations to HUD. Context: Results of REAC inspection 613308. Recommendation: St. John should work to address all REAC inspection findings. Action taken in response to finding: Subsequent to this survey, the facility incurred significant flooding, which required immediate action. Due to this, St. John did not have the ability to address the findings from the survey. With a protracted insurance claims process and the impact of Covid-19 on building operations, work on the outstanding deficiencies has been delayed. Due to the risk to residents and staff, all outside visitors including maintenance contractors and other vendors has been limited for a number of periods during the pandemic during FY21. Management completed an assessment of the facility?s use and has begun a repositioning plan to bring new living options into the building. In order to complete the needed improvements to the building, St. John has completed a refinancing of its existing HUD debt and negotiated a construction loan to fund the improvements. The closing on the refinancing of the existing HUD loan and the construction loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58426 (2022-003)

Significant Deficiency 2022

Lutheran Seniorlife

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain A...

2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain Approved Management Agreements Condition: St. John Lutheran Care Center (St. John) was charged a management fee by Lutheran SeniorLife, its parent but did not have an approved management contract meeting the requirements of the regulatory agreement. Context: St. John did not have an approved management agreement. Recommendation: St. John should enter into an approved management agreement with Lutheran SeniorLife. Action taken in response to finding: St. John updated internal agreements to reflect the change from Lutheran Affiliated Services to Lutheran SeniorLife, but neglected to complete the process with HUD. St John will submit the paperwork to obtain a certified HUD approved management agreement. While the organization was operating without this agreement in place, management fees charged were only to reimburse costs incurred in performing these management functions. During Fiscal Year 2021, St John entered into a refinancing plan with a lender in order to facilitate a repositioning of the facility and to enable facility improvements that were identified. The closing on the refinancing of the existing HUD loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58412 (2022-004)

Significant Deficiency 2022

Tgu Public School District No. 60

ND

Reporting Significant Deficiency

2022-004 Official Responsible for Insuring CAP Dani Haman, Head Start fiscal officer, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide necessary training. The Planned Completion Date of CAP Immediately

View Audit 54193

Finding 58405 (2022-002)

Significant Deficiency 2022

Town of Easton

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.317 § 200.318 § 200.327

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: T...

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town of Easton will modify the current procurement procedures to add an additional section for those services, materials or products procured that have a Federal Grant Revenue source. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023

View Audit 54126

Finding 58397 (2022-001)

Significant Deficiency 2022

Weiser Valley Hospital District Dba Weiser Memorial Hospital

ID

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completi...

2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completion date: December 16, 2022 Contact person responsible for corrective action: Pamela Stampfli, CFO

View Audit 54777

Finding 58382 (2022-001)

Significant Deficiency 2022

Dependency Legal Services

CA

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.512

2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to dete...

2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process. Management Response: DLS will schedule its annual audit to occur in August, at the latest. This will ensure that the annual audit is completed in time to meet the Sept. 30th filing deadline with the Audit Clearinghouse. In the event that the Judicial Council is unable to process reimbursements timely, DLS' management will estimate revenue and receivable balances based on reasonable and probable amounts so that the audit will still be completed on time. Date: 9.13.23 __________________________________ John P. Passalacqua, Executive Director

View Audit 54163

Finding 58380 (2022-003)

Significant Deficiency 2022

Midland Univeristy

NE

Subrecipient Monitoring Reporting Significant Deficiency

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support prov...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were posted to the University?s website late. The University?s student portion quarterly reports June 30, 2021 and March 30, 2022 were selected for testing: ? Both reports included the number of students eligible for emergency student grants and the University was not able to provide support for as the counts were estimated. ? The June 30, 2021 report the amount of emergency grants disbursed to students and the number of students that received the grants both did not agree to the support provided. ? The June 30, 2021 report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted October 27, 2021. ? The March 30, 2022 report, the amount of emergency grants disbursed to students and the number of students who received the grants were cumulative numbers and not just for the quarter as required. The University?s institutional portion quarterly report for June 30, 2021 selected for testing reported the total for lost revenue from academic sources and the total for other uses that did not agree to support provided. Additionally, the report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted November 18, 2021. The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Additionally, the number of students who received emergency grants did not agree to the support provided, and the institutional portion emergency grants to student accounts to cover outstanding amounts was reported incorrectly and should have been lost revenue for room & board refunds. Corrective Action Plan The University is currently gathering data for the 2022 HEERF annual performance report to be completed between March 6 to March 24, 2023. During this time, corrections can and will be made to the 2021 annual performance report. Proper support will be maintained for both reports. There will be no reporting past calendar 2022 as all awarded HEERF funds have been expended.

View Audit 54189

Finding 58378 (2022-002)

Significant Deficiency 2022

Midland Univeristy

NE

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

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reporte...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reported to NSLDS. ? Two students' withdrawn dates reported to NSLDS did not agree to the support provided from the University's system. Additionally, one of these student's enrollment status was reported incorrectly as full time not 3/4 time. The University subsequently corrected these students? records in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's graduated date reported to NSLDS did not agree to the support provided from the University's system, however the University believes the date reported to NSLDS was correct and the system's date was incorrect. ? One student's full time status effective date was reported incorrectly as January 10, 2022 not August 30, 2021. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. ? One student was incorrectly not reported to NSLDS when they attended and had Title IV loans during 2021-22. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's status dates reported to NSLDS for campus level January 10, 2022 did not agree to the support provided by the University's system of April 4, 2022. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. The sample was not a statistically valid sample. Corrective Action Plan The University has made all corrections to the identified records. The University is reviewing its current processes and evaluating if additional review controls need to be put in place to ensure timely and accurate NSLDS data.

View Audit 54189

Finding 58377 (2022-001)

Significant Deficiency 2022

Midland Univeristy

NE

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title I...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title IV credit balances on their accounts were held and applied to future charges without student or parent authorization. The first student?s Title IV credit balance was $759 of Direct Loan funds, the second student?s was $3,702 of Direct Loan funds, the third student?s was $390 of Direct Loan funds and the fourth student?s was $2,850 of Direct Loan funds and $943 of Teach Grant funds. The sample was not a statistically valid sample. Corrective Action Plan The University agrees with the finding. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review is being conducted of current internal control processes and evaluating what additional reporting is capable within the student information system to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances are being monitored during the Spring 2023 terms and new procedures will be put in place for the Fall 2024 term.

View Audit 54189 Questioned Costs: $1

Finding 58303 (2022-003)

Significant Deficiency 2022

College Dreams, INC

OR

Eligibility Significant Deficiency

Finding # 2022-003 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: One case file out of fifteen tested did not meet eligibility criteria Recommendation: Procedures should be in place to ensure eligibility is properly documented and exceptions are obtained. ...

Finding # 2022-003 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: One case file out of fifteen tested did not meet eligibility criteria Recommendation: Procedures should be in place to ensure eligibility is properly documented and exceptions are obtained. Corrective Action: Management understands exceptions are allowed with explicit approval and that document is maintained Anticipated Completion Date: June 30, 2023

View Audit 54075

Finding 58302 (2022-002)

Significant Deficiency 2022

College Dreams, INC

OR

Period of Performance Significant Deficiency

Finding # 2022-002 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Expenses were charged for services outside of the contract period Recommendation: Procedures should be in place to ensure invoices are accrued and charged to the proper period when services/...

Finding # 2022-002 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Expenses were charged for services outside of the contract period Recommendation: Procedures should be in place to ensure invoices are accrued and charged to the proper period when services/goods were performed or received. Corrective Action: Expenses will be reviewed during month end close to ensure proper recording. Management will provide training to program personnel. Anticipated Completion Date: June 30, 2023

View Audit 54075

Finding 58301 (2022-001)

Significant Deficiency 2022

College Dreams, INC

OR

Allowable Costs / Cost Principles Significant Deficiency

Finding # 2022-001 Significant Deficiency U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Recommendation: Procedures should be in place to ensure reviews are...

Finding # 2022-001 Significant Deficiency U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included. Corrective Action: Management will implement procedures to ensure that all staff timesheets, if not signed by a supervisor, are accompanied by some other form of approval such as an e-mail. Anticipated Completion Date: December 31, 2022

View Audit 54075

Finding 58295 (2022-001)

Significant Deficiency 2022

Saint Leo University, INC

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate act...

2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate action was taken to update the quarterly report and post the updated report to our university?s website. Error was made due to data file showing category under other uses in previous quarterly reports. When new quarterly report was prepared the amount was reported on proper lost revenue line but was not deducted from the other uses total. This resulted in an overstatement of expenditures. An additional step was implemented to confirm total balance with data spreadsheet balance of expenditures. Name(s) of the contact person(s) responsible for corrective action: Jennifer Martell, Controller Planned completion date for corrective action plan: This was immediately corrected when brought to our attention on 5/26/22 for the quarterly report ending 3/31/22 which was originally posted to our website on 4/10/22.

View Audit 60987

Finding 58138 (2022-001)

Significant Deficiency 2022

Amesbury Housing Authority

MA

Special Tests & Provisions Eligibility HUD Housing Programs

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in ...

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in lacking internal controls. The Authority has effectively corrected this deficiency by contracting with the Chelsea Housing Authority for administration of the Authority?s Section 8 Housing Choice Voucher Program. The Chelsea Housing Authority has staff capacity, experience, and certifications to effectively administer all aspects of this program including selections from the waiting list. Implementation Date of Corrective Action: February 7, 2022 Person Responsible for Correction Action: Adam Garvey, Executive Director

View Audit 54100

Finding 58137 (2022-001)

Significant Deficiency 2022

Lewisburg Housing Authority

TN

HUD Housing Programs Significant Deficiency Special Tests & Provisions

The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make impr...

The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HU D's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Response: This Finding happen because a revision was made and sent to HUD. The drawn down happen before HUD approved the revision. HUD has been contacted and the revision has been made and approved. All the CFP Funds are in order.There will not be any other drawn downs made until the funds have been approved by HUD. All line items will be reviewed and assured that there is enough allotted to that line to draw down. Ronald Robinson, PHM,CEO Lewisburg Housing Authority

View Audit 54533

Finding 58081 (2022-012)

Significant Deficiency 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Findi...

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Repeat Finding from Prior Year: No Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: During the fiscal year, the County had routed the second tranche of funding to the State as the County did not have the capacity to continue the program. Name of Responsible Person: Connie Hart, Deputy County Administrator Name of Department Contact: Connie Hart, Deputy County Administrator Projected Implementation Date: June 30, 2023

View Audit 53495

Finding 58077 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Miami Beach

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reviewed its updated HOS policies, including its HOS enforcement policies. The PHA will utilize the feature of our current Software (Emphasys Elite) that will automatically place the unit into abatement upon the unit resulting in two consecutive failed inspections. The Section 8- Special Projects Supervisor will review the report biweekly to ensure that all failed units have been placed on abatement. The Section 8- Special Projects Supervisor will notify all HCV staff of the appropriate action to take regarding abated units. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Section 8-HCV Supervisor. Planned completion date for corrective action plan: 3/31/2023.

View Audit 53252 Questioned Costs: $1

Finding 58076 (2022-001)

Significant Deficiency 2022

Village Cooperative of Mason City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 54469

Finding 58013 (2022-002)

Significant Deficiency 2022

Klamath-Trinity Joint Unified School District

CA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District?s Budget and Purchasing Technician will ensure that each department manager submits the requirements with the needs to the State prior to purchasing.

View Audit 52187 Questioned Costs: $1

Finding 58012 (2022-003)

Significant Deficiency 2022

Klamath-Trinity Joint Unified School District

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District?s Maintenance and Transportation Director will establish a procedure guide for future projects to meet the requirements of prevailing wages as well as all other State compliances for facility projects.

View Audit 52187

Finding 57953 (2022-001)

Significant Deficiency 2022

Goodwill Industries of Hawaii, Inc.

HI

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by...

Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by the pass-through entity are completed and submitted on a timely basis. Reference Number: 2022-001 View of Responsible Officials: Management agrees with the finding and recommendation. Corrective Action Plan: Management will review reporting requirements on the contracts and develop a timetable to ensure that the reports are prepared and submitted to the funder in compliance with the deadlines in the contract. Contact Person: Brent Arakaki, Chief Financial Officer, Telephone number: (808)792-8585, Email: barakaki@higoodwill.org Anticipated Completion Date: August 31, 2023.

View Audit 56118

Corrective Action Plans

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