Corrective Action Plans

Finding 52233 (2022-003)

Significant Deficiency 2022

CT

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and ...

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards adjusting policies and systems to ensure more timely and accurate reporting to NSLDS. This will include working with representatives at NSLDS and the Clearing House to ensure transmission of data is happening more frequently and accurately. Changes have also been made on how long after the close of semester we will allow a retroactive medical withdrawal. The timing of this will help ensure more timely reporting. Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar Planned completion date for corrective action plan: May 2023

View Audit 43905

Finding 52230 (2022-001)

Significant Deficiency 2022

University of Hartford

CT

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

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management have reviewed their policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files in Heartland ECSI. In addition, the Perkins loan program expired September 30, 2017. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52228 (2022-002)

Significant Deficiency 2022

University of Hartford

CT

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with a...

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards a more timely receipt and review of risk assessments for GLBA compliance. Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52177 (2022-001)

Significant Deficiency 2022

American Film Institute

CA

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

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a mo...

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a monthly basis reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to the and accepted by the Department of Education. Condition: During the audit, AFI was unable to provide evidence that the reconciliations were performed on a monthly basis. Context: AFI disbursed $8,050,495 in Federal Direct Student Loans during the year. Questioned Costs: None Cause: AFI did not maintain the documentation to support compliance with 34CFR ?685.300 (b)(5). Effect: AFI was not able to demonstrate compliance with 34CFR ?685.300 (b)(5). View of responsible officials and corrective actions taken or planned: The Institute has performed monthly reconciliations. However, the reconciliations were not kept on file for every month, particularly those with little to no activity. Accordingly, the Institute agrees on the finding. AFI has updated its procedures to retain documentation on all reconciliations that are performed on a monthly basis, and going forward, the Institute is implementing a formal second review process, with a new hire to support this long-term. Individuals responsible for corrective action: Robin Bailey-Chen, Director, Financial Aid 323.856.7764 Anticipated completion date: October 1, 2022

View Audit 49626

Finding 52154 (2022-001)

Significant Deficiency 2022

Ransom Avenue Development Corporation 047-11072

MI

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8....

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance has taken measures to improve internal controls over compliance. Management deposited current year surplus cash within 90 days of June 30, 2022. Contact person responsible for corrective action: Kris Endres, Finance Manager Anticipated Completion Date: Completed August 2022.

View Audit 48947

Finding 52127 (2022-004)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.

View Audit 53614

Finding 52126 (2022-003)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

HUD Housing Programs Reporting Significant Deficiency

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted month...

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted monthly in 2021-2022.

View Audit 53614

Finding 52104 (2022-002)

Significant Deficiency 2022

Dodge County, Nebraska

NE

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nea...

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nearly impossible to provide appropriate segregation of duties within all departments, except for County Clerk and County Treasurer offices. Dodge County will continue to work on ideas to correct this situation or at least reduce the exposure. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee FINDING 2022-001: Grant costs not reconciled to detail general ledger The flooding of 2019 created destruction like none seen before, and Federal awards began flowing into the County before they had time to understand the requirements on how to adequately document these federal expenditures from non-federal expenditure. The County over the last couple of years has been working on ideas within its accounts payable system to add fields to track expenditures on a grant by grant basis to ensure there is appropriate tracking and monitoring of these federal expenditures in our accounting system going forward. This tracking and monitoring will assist in complying with the single audit procedures required for Federal awards. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee

View Audit 43418

Finding 52085 (2022-002)

Significant Deficiency 2022

Alabama State University

AL

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anti...

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826

View Audit 43771

Finding 52062 (2022-001)

Significant Deficiency 2022

Family Resource Center of South Florida, Inc.

FL

Significant Deficiency Internal Control / Segregation of Duties

Finding: SD2022-001 Non-compliance ? Child Welfare Case Manager Certification (ALN#93.658) Accountable Owner: Yissel Fernandez, Director of Quality Assurance / Quality Improvement Anticipated Completion Date: January 1, 2023 Action Steps: Betty Constant, Quality Assurance Specialist has added all st...

Finding: SD2022-001 Non-compliance ? Child Welfare Case Manager Certification (ALN#93.658) Accountable Owner: Yissel Fernandez, Director of Quality Assurance / Quality Improvement Anticipated Completion Date: January 1, 2023 Action Steps: Betty Constant, Quality Assurance Specialist has added all staff with a certification to the Florida Certification Board online system. Three days post submittal of recertification and payment requirements, Betty Constant is verifying certification were renewed. On an on-going basis all staff certifications are reviewed bi-monthly through the portal by Betty Constant. Payments will be made via credit card on the Florida Certification Board on-line portal. New procedures will go into effect starting January 1, 2023.

View Audit 52522

Finding 52055 (2022-003)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Questioned Costs Eligibility Student Financial Aid

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-003 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Activities Allowed or Unallowed and Eligibility Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Controls over Compliance and Noncompliance 34 CFR 668.32-a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). This finding was resolved in April 2022. Below are some of the specific steps the College took (and will continue) to correct the situation. o Identified an approved program and/or degree that aligns with each former pre-program student?s academic goal. Currently enrolled students moved to approved programs and degrees listed on the College?s ECAR. ? It is also important to note that the program(s) do not have a selective separate admissions process. o Removed the pre- or p-coded programs from Banner to ensure this error does not occur in the future relative to auto packaging. o Updated the admissions welcome/acceptance letter to inform new student about the selective/competitive (i.e., Nursing, Dental Assisting, etc.) entry programs and their next steps. o Conducted semesterly tests to ensure no currently enrolled students are coded under ?pre? or ?p-coded? programs. The next test is scheduled for October 2022. o Updated the financial aid policies and procedures manual and checklists. o Provided and will continue to provide professional development opportunities to financial aid employees. Anticipated Completion Date: Done Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968 Questioned Costs: $1

Finding 52054 (2022-004)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-004 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Control over Compliance and NonCompliance Institutions are required to report enrollment information under the Pell grant and direct loan programs via the National Student Loan Data System (NSLDS). Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). ? The College contacted the student (via email) on Jan. 16, 2023, to verify their information. The student did not respond. ? The College sent a follow up communication on Feb. 13, 2023. ? If the student does not respond by close of business this week (Friday, Feb. 24, 2023), then a member of the Registration and Records unit will contact the student via phone. ? If the student does not respond, a hold will be placed on the student account. The student will not be able to perform any transition until the requirement is met. *The case in question is a unique situation in which the College does not know if the student provided the wrong SSN to HACC or the previous institution, and there is no way that the College would have known that information prior to the reject from the National Student Clearinghouse. At this point the College does not know if the student provided the wrong information to HACC or their prior institution because the student has not responded to the College?s outreach. Moving forward, the College plans to contact students immediately AND place a hold on their accounts (immediately). In most cases, the holds prompt students into action that they would not otherwise take. Anticipated Completion Date: In process Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968

Finding 51989 (2022-001)

Significant Deficiency 2022

Sarah Lawrence College

NY

Special Tests & Provisions Reporting Significant Deficiency

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retro...

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retroactively preparing missed prior quarterly reports for posting. Due to the short time frame between the extended submission date of the 2021 Uniform Guidance report and submission of the 2022 Uniform Guidance report and additional staffing transitions at the College, there was a delay in the College?s proposed completion date in the 2021 report. The College is continuing to review its staffing and administrative structure with a goal of improving grants management, reporting and compliance. Proposed Completion Date: June 30, 2023

View Audit 52910

Finding 51980 (2022-004)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Allowable Costs / Cost Principles Cash Management Period of Performance

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary...

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During our testing, there was no documentation of review and approval of employee timecards for a portion of the sample selected. A nonstatistical sample of 60 expenditures submitted for reimbursement were selected for testing. Of these 60, 3 did not show evidence of proper review and approval prior to payment. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51979 (2022-003)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentat...

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. There was a total of seven reimbursement requests prepared for the year ended June 30, 2022. Of these, three were selected for testing. Two of the three did not contain documentation of the request being reviewed or approved. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51969 (2022-004)

Significant Deficiency 2022

Howard County Housing Commission

MD

Questioned Costs HUD Housing Programs Significant Deficiency

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: ? The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement. To achieve this, the third-party inspection company has created a working document that will be updated twice a week with units that have failed twice and are recommended for abatement. The document will be shared with the Commission after each update. ? The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and specific deficiencies that must be corrected. ? The assigned HCV Specialist will ensure that the third-party inspection company re-inspects to verify that the repairs have been completed and meet HQS standards. ? If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. The Director and Program Manager will review the inspection reports and initiate abatement. ? The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. ? The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 180 days or if the landlord fails to comply with other contractual obligations. The Director of Rental Assistance and the Program manager will review all recommended abatements monthly to determine who will be terminated from the HCV program. We will review all Yardi reports and the recommended abatement spreadsheet from the third-party inspector. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580 Questioned Costs: $1

Finding 51966 (2022-001)

Significant Deficiency 2022

Howard County Housing Commission

MD

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HUD PIC errors occurred because data submitted for the FY 2022 Audit Period was not properly reviewed, and errors were not identified and corrected. During the audit period, the HCHC experienced a transition of personnel that included a period during which a third-party contractor led the program. Staff with the responsibility to ensure data integrity also transitioned. Since August 29, 2022, the HCHC has had stable leadership, the PIC submissions process has been changed, and PIC submissions are being reviewed. The following actions have been implemented to help mitigate PIC errors: ? The HCHC uses the HUD Pic Error Dashboard to identify and monitor PIC errors. The PIC Error Dashboard shows a summary view of PIC Fatal errors the HCHC receives when inputting the Form 50058s with reexaminations over 14 months overdue. The reports within the dashboard are updated weekly, and staff has been submitting PIC files every Friday to minimize the number of errors and ensure timely submissions of the 50058s. ? Staff also use the PIC Error Correction Guidebook for the HCV program, which guides identifying and correcting PIC errors and step-by-step instructions on common PIC errors. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: The new procedures for monitoring and correcting PIC errors are in place. Correcting errors, however, is an ongoing process as the HCHC submits 50058 records weekly. The HCV department started corrective measures in October 2022 to identify and correct outstanding PIC submissions.

View Audit 49580

Finding 51943 (2022-003)

Significant Deficiency 2022

Dupage Housing Authority

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-03: Missing Rent Reasonableness (Significant Deficiency) Corrective Action Plan: In April 2023, management retained Nan McKay and Associates (NMA) to review the current roles and responsibilities of its HCV support positions. DHA has completed the restructuring of its Program Specialist...

Finding 2022-03: Missing Rent Reasonableness (Significant Deficiency) Corrective Action Plan: In April 2023, management retained Nan McKay and Associates (NMA) to review the current roles and responsibilities of its HCV support positions. DHA has completed the restructuring of its Program Specialist staff and will continue to restructure additional roles and responsibilities to drive better organizational effectiveness, while addressing missing rent reasonableness deficiencies with the following changes: ? Implement Rent Reasonableness software integration with Yardi to eliminate the timeconsuming data entry). ? Separate duties and Inspectors from creating RFTAs and creating new vendors. ? Move creating units in Yardi to the Occupancy (new Program Office) department. Furthermore, DuPage Housing Authority has created a Procurement Department to retain an electronic filing system vendor. DHA currently utilizes physical file storage space within its DHA and KHA offices and an offsite storage unit. Employees have historically destroyed critical documents without authorized legal signoff. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51942 (2022-002)

Significant Deficiency 2022

Dupage Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report ...

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. Regulatory waivers provide relief from HUD requirements upon a finding of good cause, subject to statutory limitations, per 24 CFR 5.110. The DHA IL101 general audit submission date is March 31, 2023. DHA expected to have the financial audit submitted by April 30, 2023, as a result of the following reasons: ? Due to the abrupt quitting of the previously procured audit service provider, on February 7, 2023. DHA had to enter into an emergency Intergovernmental Agreement authorizing DuPage Housing Authority (DHA) to share the RFP process for independent audit service provider, Rubino and Company on February 27, 2023. The DHA IL101 HUD audit report submission per 2 CFR ? 200.512(a)(1) audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. The current DHA IL101 audit report submission was due March 31, 2023. ? The 60-Day Waiver extension was submitted to HUD for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit will allow DHA an opportunity to avoid adverse effects including but not limited to: o Noncompliance of the audited financial data to HUD on an annual basis o Noncompliance of the annual audit being prepared in accordance with Generally Accepted Accounting Principles (GAAP), as further defined by HUD in supplementary guidance. o Noncompliance of the audited financial data being submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). ? HUD?s National Headquarters went through a recent organizational change; thus, delaying the approval process for the 60-dayextension waiver for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. ? DHA received official verbal approval from HUD?s Waiver Team on May 2, 2023, but the 60- day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit is still awaiting final signature from the new HUD Deputy Assistant Secretary. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51933 (2022-003)

Significant Deficiency 2022

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Finding 2022-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: US Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities CFDA #: 14.181 Finding Summary: The corporation did not deposit project funds in a feder...

Finding 2022-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: US Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities CFDA #: 14.181 Finding Summary: The corporation did not deposit project funds in a federally insured account within 60 days of fiscal year end. Responsible Individuals: Mary Simonson, Executive Director Corrective Action Plan: Management agrees with the finding and will review their internal control over compliance related to the program's residual receipts amount to ensure the excess operating funds be deposited in the fund account within 60 days following the end of the fiscal year. Anticipated Completion Date: Fiscal year 2023

View Audit 48726

Finding 51907 (2022-002)

Significant Deficiency 2022

Hospital District No 1 of Crawford County

KS

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Com...

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Completion Date: We will implement any applicable corrective actions in 2023 for any new grant opportunities related to Provider Relief funds or other COVID-19 related grants.

View Audit 50821 Questioned Costs: $1

Finding 51901 (2022-003)

Significant Deficiency 2022

School District of Polk County, Florida

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation o...

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district has written payroll procedures which document the recording and approval of time. Timesheets must be approved by the direct supervisor/principal. The district continues to enhance its procedures and has provided multiple trainings at both the secretary and admin levels. Trainings are now being recorded as professional development courses, enabling tracking of training at the individual level. Going forward the District will implement new procedures to review for compliance. Name(s) of the contact person(s) responsible for corrective action: Andrew Baldwin, Senior Director Federal Programs, and Heather Jenkins, CFO Planned completion date for corrective action plan: 8/30/2023 If the U.S. Department of Education has questions regarding this schedule, please contact Heather Jenkins at 863-457-4710, heather.jenkins@polk-fl.net .

View Audit 50579

Finding 51890 (2022-003)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend management to designate one person to oversee the lease up process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend management to designate one person to oversee the lease up process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV has one person overseeing the rent reasonableness prior to move ins. The finding is based on one file not having the rent reasonableness documentation for a special program, Single Room Occupancy, which is being corrected by signing a new MOU containing the rent reasonableness. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51889 (2022-002)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explan...

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspection staff has been directed to monitor abatement dates and forward to compliance to ensure payments are being abated correctly and timely. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51888 (2022-001)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and inve...

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and investigate whether findings represent a systemic problem or are limited to a few specialists. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Three separate employees will quality control additional files monthly. Specialists have been identified and does not appear to be a systemic problem. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Corrective Action Plans

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