Corrective Action Plans

Finding 37640 (2022-002)

Significant Deficiency 2022

CA

Student Financial Aid Reporting Subrecipient Monitoring

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University t...

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University to NSLDS. One additional monitoring control could be to review a sample of students within NSLDS after each roster file response to ensure that the enrollment status is accurate. Each institution has access to correct information directly within NSLDS at any time. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring timely and accurate NSLDS reporting in accordance with 34 CFR section 685.309(b)(2)(i)). The NCU Quality Assurance, under Brandy Baker, team now reviews enrollment reporting on a regular basis to confirm the reporting process is consistent with the Title IV regulation. Starting in January 2023, Quality Assurance team leads investigations while partnering with our Financial Aid Director, Kimberly Quinn, and our Registrar team, under Chris Alvarado, to determine the cause of the inaccurate reporting for quality assurance review findings and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. Management agrees with the importance of communicating with the Department of Education when an enrolled student ceases to be enrolled at least half-time.

View Audit 31839

Finding 37639 (2022-001)

Significant Deficiency 2022

Northcentral University

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU im...

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU implement a process in which there is a final review of the Title IV return after the fact for all students to ensure all aspects are correct and timely. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring that the return of Title IV funds (R2T4) is performed both timely and accurately. In November 2022, the University instituted a new workflow process that is easily tracked and reported, allowing our Processing, under Kimberly Quinn, and Quality Assurance, under Brandy Baker, teams to monitor and control the R2T4 process more effectively. In addition, the Quality Assurance team at NCU is now performing regular and periodic file reviews to ensure file accuracy. The Quality Assurance process includes a review of both an assessment of the accuracy of our calculations and that all required R2T4s are complete. These new internal controls ensure we process R2T4 in accordance with 34 CFR section 668.22 (2)(i) in the required timeframe. We anticipate the changes mentioned above will remediate this finding.

View Audit 31839

Finding 37591 (2022-001)

Significant Deficiency 2022

Sandusky Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra M...

Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra Messing, Business Director Finding ? Federal Award Finding and Question Cost Finding 2022-001 ? Considered a Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: The District concurs with the facts of this finding and is in the process of continue the development of a long-term plan to continue to spend down the food service balance. Items being considered is improving outdated equipment and enhancing, plus expanding, the food options available in the District. The District has also discussed expanding staff and raising wages for contracted staff to continue to run the program

View Audit 36934

Finding 37578 (2022-002)

Significant Deficiency 2022

Warner University, Inc.

CO

Student Financial Aid Eligibility Significant Deficiency

Finding Number: 2022-002 Planned Corrective Action: Cost of attendance budgets will be established prior to any financial aid awarding. Person Responsible for Corrective Action Plan: Director of Financial Aid Compliance, Elease Cox Anticipated Date of Completion: Already implemented, Fall 2022

View Audit 35197

Finding 37562 (2022-002)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the rol...

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the roles, responsibilities, and tasks associated with completing the FR1. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37528 (2022-001)

Significant Deficiency 2022

North Central Missouri College

MO

Student Financial Aid Special Tests & Provisions Reporting

U.S. DEPARTMENT OF EDUCATION North Central Missouri College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Mr. Tyson Otto, Vice President of Business & Finance North Central Mis...

U.S. DEPARTMENT OF EDUCATION North Central Missouri College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Mr. Tyson Otto, Vice President of Business & Finance North Central Missouri College 1601 Main Street Trenton, MO 64683 (660) 359-3948 Independent public accounting firm: KPM CPAs, PC, 1145 E Republic Rd, Springfield, Missouri 65804 Audit Period: Year Ended June 30, 2022 The finding from the June 30, 2022, audit of the financial statements is below. The finding is numbered with the number assigned in the schedule. FINDING - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Special Test and Provisions - Return of Title IV Funds Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: To ensure the NCMC Financial Aid Office complies with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds, an additional weekly report was implemented to identify all withdraws and confirm an R2T4 calculation was performed (if required). Anticipated Completion Date: Fall semester 2022 and ongoing.

View Audit 31692

Finding 37489 (2022-002)

Significant Deficiency 2022

Pembroke Housing for the Elderly, Inc.

NH

Significant Deficiency

Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff...

Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff Accountant reviews purchase orders for accuracy before entering into the accounting software. Once the Staff Accountant has entered the expense into the accounting software, the information is reviewed by the CFO before the expenses are posted into the accounting software. Anticipated Completion Date: 9/1/22 Contact: Jill Lesmerises, CFO

View Audit 29299

Finding 37463 (2022-001)

Significant Deficiency 2022

Green Bay Area Public Schools

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from t...

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendors selected for construction services for federally funded projects will be asked to sign an acknowledgement that they comply with Davis-Bacon requirements with respect to prevailing wages for the calendar year in which the services are provided. The signed copy will be kept on file with the district. Additionally, Facilities staff will be educated about the correct use of object codes on purchase orders and invoices. Name(s) of the contact person(s) responsible for corrective action: Joshua Patchak Planned completion date for corrective action plan: Immediately

View Audit 29084

Finding 37458 (2022-001)

Significant Deficiency 2022

Sistercare, INC

SC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJE...

SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED. SISTERCARE, INC. WILL ENSURE THAT THE BOARD OF DIRECTORS WILL REMAIN INVOLOVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.

View Audit 28903

Finding 37385 (2022-015)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Allowable Costs / Cost Principles Reporting § 200.303

Corrective action plan: HHSC ? Medicaid and CHIP Services - FRAC identified the missing requirements and updated the MLR report template and instructions in August 2022. Unfortunately, work was not completed in time for the Managed Care Organizations (MCO) to use the new template for reports subm...

Corrective action plan: HHSC ? Medicaid and CHIP Services - FRAC identified the missing requirements and updated the MLR report template and instructions in August 2022. Unfortunately, work was not completed in time for the Managed Care Organizations (MCO) to use the new template for reports submitted in August 2022. MCOs will use the new template with reports submitted in August 2023. Implementation date(s): Fully implemented August 2022. Responsible persons: Director, Medicaid and CHIP Services ? FRAC

View Audit 28519

Finding 37378 (2022-020)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in provid...

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in providing the SOC report as a 2022 contract deliverable. TDA took actions to ensure vendor accountability for submitting the late contract deliverable and the vendor was required to complete a corrective action plan. TDA will review and assess the SOC report as soon as it is delivered by the vendor to ensure CLA?s recommendations can be followed and will consider additional procedures to ensure internal controls are assessed in the absence of a SOC report. Implementation date(s): June 2023 Responsible persons: Chief Information Officer and the Director for Food and Nutrition Program Support

View Audit 28519

Finding 37377 (2022-019)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: The Federal Funds Instruction Guide will be revised to require that PCAs associated with closed grants are inactivated by the end of the approved close-out period. Budget and Planning management will discuss the revised guidance with staff to ensure proper implementation. TCE...

Corrective action plan: The Federal Funds Instruction Guide will be revised to require that PCAs associated with closed grants are inactivated by the end of the approved close-out period. Budget and Planning management will discuss the revised guidance with staff to ensure proper implementation. TCEQ will implement the Centralized Accounting and Payroll/Personnel System (CAPPS) in September of 2023; grant numbers will include beginning and ending dates at the time the grant is created and will not require inactivation. TCEQ will ensure thorough documentation of its internal controls and the associated staff roles and responsibilities and will conduct periodic reviews of its controls. Implementation date(s): April 11. 2023 for update of the Federal Funds Instruction Guide and training staff. CAPPS: September 1, 2023. Responsible Persons: TBD, Federal Funds Section Manager; Stephanie Robinson, Assistant Deputy Director of Budget and Planning Division; Jene Bearse, Deputy Director of Budget and Planning Division

View Audit 28519

Finding 37357 (2022-029)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Eligibility Special Tests & Provisions § 200.303

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is curre...

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is currently undergoing User Acceptance Testing. The updated system should allow for more robust reporting and controls. Additionally, FDCM/OI will provide more robust training and retraining to Boards that fall out of compliance. FDCM/OI will also develop an escalation policy in cases where Boards are not responsive to investigators? requests for status updates or document uploads into PIRTS. FDCM/OI investigators will ensure that SRM monitors are fully briefed on childcare improper payment cases at a Board as part of SRM?s annual monitoring review of the Board. Finally, FDCM/OI will ensure that all relevant controlling documents, e.g. Workforce Development Letter 21-16, Change 3 and its attached Child Care Fact-Finder?s Desk Aid; and the TWC?s Child Care Services Guide are updated to incorporate these new procedures. Implementation date(s): June 1, 2023 Responsible Persons: Jason Stalinsky, Deputy Division Director, Division of Fraud Deterrence and Compliance Monitoring

View Audit 28519

Finding 37356 (2022-028)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Corrective action plan: The Texas Workforce Commission will initiate a formal and documented review procedure to ensure that FFATA reports are submitted timely. Implementation date(s): March 1, 2023 Responsible persons: Teri Goodwin, Financial Reporting Manager

View Audit 28519

Finding 37333 (2022-004)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.403

Corrective action plan: DPS will update the profile setup process in CAPPS to ensure the Service/Receipt Date Indicator box is checked in CAPPS on all profile setups relating to Grants. DPS Grants staff will receive training on how to fill out a Profile Setup Form to ensure the Service/Receipt Dat...

Corrective action plan: DPS will update the profile setup process in CAPPS to ensure the Service/Receipt Date Indicator box is checked in CAPPS on all profile setups relating to Grants. DPS Grants staff will receive training on how to fill out a Profile Setup Form to ensure the Service/Receipt Date Indicator Box is checked at the time the project is setup in CAPPS. The Grants staff will run a monthly report from CAPPS to see if all active projects have the service date indicator box checked. Implementation date(s): March 1, 2023 Responsible persons: Grants Manager, Deputy Administrator, Financial Reporting

View Audit 28519 Questioned Costs: $1

Finding 37308 (2022-024)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be perfor...

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be performed by the Team Lead, Laura White in CAD and Elizabeth Yevich, Director of Housing Resource Center (HRC). The two additional reviews will strengthen the process to ensure accurate and timely submission of monthly FFATA reporting. ? For Annual Financial Report, CAD is currently working with the Information System Division (IS) to correct issues identified in the data pulls to the summary sheets used for the submission of the Annual Report. CAD has identified that these issues emerged when federal funding sources began requesting data by individual grants. In order to address the identified issues, CAD and IS will continue to correct and test the data queries and formulas to ensure accurate reporting is achieved. Implementation date(s): ? For FFATA, March 2023 ? For Annual Financial Report, August 2023 Responsible persons: ? For FFATA, Director of Housing Resource Center and Team Leader of Community Affairs. ? For Annual Financial Report, Manager of Fiscal & Reporting and Team Leader of Community Affairs.

View Audit 28519

Finding 37297 (2022-027)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.329

Corrective action plan: TWC has already reviewed all ACF-196R and ACF-204 Report queries and made the appropriate criteria modifications to appropriately reflect and report Agency activities. The query review and modifications were completed in October 2022, and subsequent Federal Financial Reports,...

Corrective action plan: TWC has already reviewed all ACF-196R and ACF-204 Report queries and made the appropriate criteria modifications to appropriately reflect and report Agency activities. The query review and modifications were completed in October 2022, and subsequent Federal Financial Reports, for active TWC grants, were modified to reflect accurate cumulative activities. Implementation date(s): October 31, 2022 Responsible persons: Teri Goodwin, Financial Reporting Manager

View Audit 28519

Finding 37294 (2022-012)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective action plan: HHSC Accounting has implemented the reporting of Early Childhood Intervention (ECI) expenditures on Line 16 of the Administration for Children and Families (ACF) 196R. The HHSC Accounting policies and procedures related to the ACF 196R were revised and corrected for all ope...

Corrective action plan: HHSC Accounting has implemented the reporting of Early Childhood Intervention (ECI) expenditures on Line 16 of the Administration for Children and Families (ACF) 196R. The HHSC Accounting policies and procedures related to the ACF 196R were revised and corrected for all open years. Implementation date(s): August 31, 2022 Responsible persons: Manager, State and Federal Reporting

View Audit 28519

Finding 37290 (2022-003)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Cash Management Reporting Significant Deficiency § 200.303

Corrective action plan: DFPS will revise its policies and procedures related to the ACF-196R report review process to ensure all expenditure amounts are being properly classified. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores

View Audit 28519

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37287 (2022-101)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with ...

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with the Cancer Center?s fiscal year start every September as part of our existing GRC reviews ? During the year, automated notifications will be setup to alert the proper IT teams when server admin group changes occur during the year that need to be reviewed prior to the annual review ? Outcomes from each annual review will be documented for historical reference as needed The finding concerning user access settings has been mitigated through the additional step to user profiles in the system. All admin group security access profiles are now in compliance with the Cancer Center?s policies. No additional steps are necessary to mitigate this finding. The team will continue to monitor per policy. Implementation Date: August 2023 Responsible Person: Craig Owen

View Audit 28519

Finding 37283 (2022-008)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that t...

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that the key data elements were reported within the required timeframes. Implementation date(s): March 1, 2022 Responsible persons: FFATA Coordinator

View Audit 28519

Finding 37273 (2022-025)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsib...

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: Mariana Salazar, Texas Rent Relief Director

View Audit 28519

Finding 37272 (2022-023)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.302

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative ...

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative figures for obligations and expenditures. TDHCA explained that the methodology the Treasury has requested for grantees to use will not allow the quarterly obligations and expenditures reported to be summed to equal the current cumulative amount due to adjustments for recaptured funds. This is an unavoidable reality of the Emergency Rental Assistance (ERA) program and federal reporting system and can only be rectified in the final report to Treasury. Certain aspects of the Treasury?s design of the program, most significantly the recapture of funds from beneficiaries, can cause the draw/transaction data for a given period, e.g. Q3 2022, to change after that quarter is complete. Per Treasury guidance, TDHCA will be able to resubmit expenditure and obligation figures for each quarter in the final report. For the December 2021 ERA 1 Monthly Compliance Report and November 2021 ERA 2 Monthly Compliance Report, the total number of households served were off by 0.4% and 0.05% due to inadvertently including households who were initially served but later had all of the funds recaptured and therefore should have been excluded. TDHCA has updated internal procedures for calculating these reports to ensure these are excluded from future reports. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: David Johnson, Project Manager ? Process Mgmt. /Data Analytics

View Audit 28519

Finding 37271 (2022-022)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties

Corrective action plan: To prevent similar errors from occurring until program closure, TRR management shared these findings with the external application review vendor on January 26, 2023, reiterating the processes for reviewing and approving rental assistance according to all program policies an...

Corrective action plan: To prevent similar errors from occurring until program closure, TRR management shared these findings with the external application review vendor on January 26, 2023, reiterating the processes for reviewing and approving rental assistance according to all program policies and procedures and ensuring that appropriate documentation related to review of applications is maintained in the files. Eligibility errors are expected in all programs, and TRR has developed different processes to address errors when identified. For these particular cases, TRR management requested the vendor take corrective action for each case as applicable (e.g., by requesting a return of funds for overpayment or by requesting additional information from applicants). Implementation date(s): January 26, 2023 Responsible persons: Danny Shea, TRR Senior Program Manager

View Audit 28519 Questioned Costs: $1

Corrective Action Plans

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