Corrective Action Plans

Finding 43124 (2022-005)

Significant Deficiency 2022

NM

Eligibility Reporting Significant Deficiency § 200.303

2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small busine...

2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small businesses that were just holding on. While a strong program was set up in a very short timeframe some reviews and follow-up were not completed. Additionally, the Family & Community Services Department will ensure timesheets are signed timely. Additionally, the department will work with the Grants Section to ensure timesheets, Kronos and Peoplesoft agree. Timeline and Responsible Position: June 2023 ? Department Directors, Economic Development, Family & Community Services and Transit

View Audit 48606

Finding 43122 (2022-009)

Significant Deficiency 2022

City of Albuquerque

NM

Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs

2022 ? 009 Special Tests and Provisions ? Housing Quality Standards (Significant Deficiency and Noncompliance) Management Response: The City concurs with the finding. The City did complete 20% of the program files however one unit was not inspected due to the client testing positive for COVID -19. I...

2022 ? 009 Special Tests and Provisions ? Housing Quality Standards (Significant Deficiency and Noncompliance) Management Response: The City concurs with the finding. The City did complete 20% of the program files however one unit was not inspected due to the client testing positive for COVID -19. In the future if a home in not able to be inspected, another tenant will be notified and a HQS inspection will occur at another residence at a later date. This action will be corrected by updating the Monitoring Checklist to ensure that staff knows the proper of units to be inspected. This will be reviewed with supervisor prior to monitoring. The City was not aware of the requirement that, in the case of HOME projects with between one and four units, all units needed to be inspected; the City typically looks at the project as a whole and inspects 10% or 20% depending on the Risk Assessment. This will be corrected in the future by updating the Monitoring Checklist to ensure staff knows the proper number of HOME units that need to be inspected. Timeline and Responsible Position: June 2023 ? Director of Family & Community Services

View Audit 48606

Finding 43119 (2022-001)

Significant Deficiency 2022

North Gibson School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.313

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dr. Eric Goggins Contact Phone Number: 812-385-4851 Views of Responsible Official: Agreement with Finding Description of Corrective Action Plan: North Gibson School Corporation will maintain an asset inventory to ensure an accurate r...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dr. Eric Goggins Contact Phone Number: 812-385-4851 Views of Responsible Official: Agreement with Finding Description of Corrective Action Plan: North Gibson School Corporation will maintain an asset inventory to ensure an accurate recording of all capital assets are maintained and accurately include the following: Description of Property Serial Number Source of Funding for the Property (including federal award number) Who Holds the Title Acquisition Date Cost of Property Percentage of Federal Participation in the Project Use and Condition of the Property Anticipated Completion Date: The corrective action plan will be implemented immediately and continue moving forward when a capital asset is purchased and/or dispositioned.

View Audit 45546

Finding 43114 (2022-003)

Significant Deficiency 2022

Ottawa University

KS

Student Financial Aid Eligibility Reporting § 200.328 § 200.329

The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)...

The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. Completion Date: April 2023 Contact Person: Tom Corley, Controller and Director of Fiscal Operations and Carrie Stevens, Associate Vice President of Compliance

View Audit 41612

Finding 43105 (2022-002)

Significant Deficiency 2022

Ottawa University

KS

Special Tests & Provisions Student Financial Aid Cash Management

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those ...

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those accounts for refund processing. Completion Date: June 30, 2023 Contact Person: Heather Long, Director Student Accounts

View Audit 41612

Finding 43104 (2022-001)

Significant Deficiency 2022

Ottawa University

KS

Special Tests & Provisions Student Financial Aid Eligibility

The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactive...

The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactively determined for administrative purposes), the Registrar?s Office, IT, and Financial Aid will work together to determine the appropriate date adjustments needed to manually update the Clearinghouse with the correct information if needed as quickly as possible. Completion Date: June 30, 2023 Contact Person: Julie McAdoo, University Registrar

View Audit 41612

Finding 43103 (2022-002)

Significant Deficiency 2022

Varnum School District

OK

Student Financial Aid Significant Deficiency

project Number: 21st Century - Project 553. Corrective steps: Procedures have been put in place to ensure employees are being paid in accordance with the District contracts with board approval. All extra duty contracts have been signed by the Varnum School Board. Completion date: 3-20-2023. Plan fo...

project Number: 21st Century - Project 553. Corrective steps: Procedures have been put in place to ensure employees are being paid in accordance with the District contracts with board approval. All extra duty contracts have been signed by the Varnum School Board. Completion date: 3-20-2023. Plan for monitoring adherence to the corrective action plan: The Varnum Schools Superintendent will monitor for compliance.

View Audit 48701

Finding 43093 (2022-001)

Significant Deficiency 2022

Day Care Council of New York, Inc.

NY

Cash Management Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Based on our payment practice prior to and after this occurrence, the organization believes that it has demonstrated and has sufficient controls in place to ensure continued adherence to the criteria.

View Audit 48699

Finding 43068 (2022-101)

Significant Deficiency 2022

Community Legal Services

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possi...

The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possible, approved minutes will be uploaded to GrantEase within five (5) business days after approval by the Board of Directors but no later than the dues dates established by LSC.

View Audit 40607

Finding 43039 (2022-003)

Significant Deficiency 2022

King University

TN

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

2022-003 Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action for this finding. Exit counseling letters are generated ...

2022-003 Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action for this finding. Exit counseling letters are generated by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: King University concurs with finding 2022-003, that exit interviews were not sent to students as required upon withdrawal from the university or dropping below halftime enrollment status. This functionality was handled by previous staff who are no longer with the university. These duties were not clearly assigned in our policies and procedures, which resulted in inconsistencies in sending out exit letters as required. We now have established clear policies and procedures to correct this finding. These are as follows: As part of the withdrawal process, the Financial Aid Counselors will send exit letters within the required timeframe upon receiving notification from the Office of Registration and Records that a student has withdrawn from the University. The counselors will also utilize the Daily Load Report and a series of selection sets to identify students who have dropped below halftime enrollment, and will send the exit letters as required by federal regulations. Anticipated Completion Date: The Financial Aid Office has reviewed all students who have withdrawn or dropped below halftime enrollment status in the 2021-22 and 2022-23 award years to ensure that exit letters were sent. This corrects these findings.

View Audit 44218

Finding 43036 (2022-004)

Significant Deficiency 2022

King University

TN

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

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who...

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: We concur there were instances where King failed to calculate/disburse Federal Pell Grant funds appropriately based on their updated Enrollment Status/EFC. We found that the Pell distribution fund was locked, which prevented the Pell recalculation when the higher ISIR transaction was loaded. In addition, there was not a report in place to alert the Financial Aid office of students enrolled in both traditional and modular courses. As a result, those students were not being identified/monitored effectively for enrollment changes. King is currently updating its policies and procedures to capture and monitor enrollment status of traditional students enrolled in a combination of traditional and modular courses. This will ensure that Pell Grant is awarded correctly based on enrollment status and modular courses for which the student verified. Additionally, we will ensure that Pell Grant award distributions are unlocked so that the Powerfaids system will update the Pell award amounts correctly according to EFC changes from subsequent ISIRs. Anticipated Completion Date: All Pell findings have been reviewed, and errors that could be corrected have been resolved.

View Audit 44218 Questioned Costs: $1

Finding 43035 (2022-002)

Significant Deficiency 2022

King University

TN

Student Financial Aid Reporting Significant Deficiency

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Direc...

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.

View Audit 44218

Finding 43034 (2022-001)

Significant Deficiency 2022

King University

TN

Student Financial Aid Reporting Significant Deficiency

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Regi...

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.

View Audit 44218

Finding 43009 (2022-004)

Significant Deficiency 2022

Northwood Deaconess Health Center

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corr...

Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: October 30, 2023

View Audit 39287

Finding 42955 (2022-001)

Significant Deficiency 2022

Flagler College, Inc.

FL

Matching / Level of Effort / Earmarking Significant Deficiency

2022-001 Educational Stabilization Fund ? Earmarking ? HEERF earmarking requirements. Recommendation: We recommend that the College monitor the earmarking requirements of all grants, to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding...

2022-001 Educational Stabilization Fund ? Earmarking ? HEERF earmarking requirements. Recommendation: We recommend that the College monitor the earmarking requirements of all grants, to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was caused by improper reporting of items earmarked per requirements. Accounting personnel will review grant/award contracts and associated standards in order to create necessary tracking documents to be submitted to individual responsible for grant/award reporting. Flagler is in the process of hiring a dedicated Grants & Compliance Manager that will be responsible for organizing and tracking requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Stacey Matthews and Tiffany Moore Planned completion date for corrective action plan: March 23, 2023 reporting on earmarking correction; implementation upon next award

View Audit 40194

Finding 42954 (2022-002)

Significant Deficiency 2022

Flagler College, Inc.

FL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the ...

2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Flagler is in the process of hiring a dedicated Grants & Compliance Manager that will be responsible for organizing and submitting reporting requirements moving forward. In the meantime, preparing of reporting will be completed, reviewed and published by current accounting personnel based on a reporting schedule created upon review of the award documents and related standards. Name(s) of the contact person(s) responsible for corrective action: Stacey Matthews and Tiffany Moore Planned completion date for corrective action plan: March 23, 2023

View Audit 40194

Finding 42884 (2022-004)

Significant Deficiency 2022

St. Luke's Hospital

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023

View Audit 48518

Finding 42859 (2022-003)

Significant Deficiency 2022

Jamestown Regional Airport Authority

ND

Reporting Significant Deficiency

The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure th...

The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure that the supporting documentation from accounting records matches the reports. Completion Date: Jamestown Regional Airport Authority will implement the plan prior to December 31, 2023.

View Audit 46232

Finding 42858 (2022-001)

Significant Deficiency 2022

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CIRRECTIVE ACTION PLAN

View Audit 46231 Questioned Costs: $1

Finding 42834 (2022-008)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding agency. The Clinic will ensure that all financial and programmatic reports will be clearly documented with the appopriate review and approval signatures prior to submission to the funding agency. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 42831 (2022-005)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Eligibility Material Weakness Significant Deficiency

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also i...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also implement an approval process for new participants to ensure participant eligibility is reviewed and approved prior to providing services. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 42751 (2022-001)

Significant Deficiency 2022

Whitfield Place Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.

View Audit 49355

Finding 42748 (2022-001)

None 2022

California Tribal T.a.n.f. Partnership

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that acces...

Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that access to completed reports be granted to more than one authorized personnel. The late submission of these 2 reports was due to an unusual situation where the main person responsible, CFO Diana Kosar, became suddenly ill and passed before a determination regarding the timely submission of reports could be established. Policies have been updated and safeguards put in place to address similar situations in the future. Anticipated Completion Date: Already implemented Responsible Party: Robinson Rancheria Citizens Business Council Gordon Bauer, Finance Director California Tribal TANF Partnership

View Audit 49281

Finding 42743 (2022-002)

Significant Deficiency 2022

County of Stanislaus

CA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is n...

2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regarding the review of indirect costs, management acknowledges that our internal control documentation fell short of the necessary standards. While the County?s documents effectively track the indirect costs associated with State and Local Fiscal Recovery Funds (SLFRS), management recognize that we were not utilizing the de minimis rate rule calculations as prescribed by federal regulations. Going forward, the County will ensure that the indirect costs are in full compliance with the de minimis rate rule. The County have established robust controls over indirect costs for SLFRS to mitigate any potential discrepancies and ensure that we are in alignment with federal guidelines by tracking the de minimis indirect cost rates using various spreadsheets and review by multiple approvers. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023

View Audit 41890

Finding 42734 (2022-003)

Significant Deficiency 2022

County of Stanislaus

CA

Subrecipient Monitoring HUD Housing Programs Reporting

2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance r...

2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023

View Audit 41890

Corrective Action Plans

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