Corrective Action Plans

Finding 59153 (2022-009)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? J...

U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-009: NSLDS Error Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corercted directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-009: NSLDS Error Reporting (JSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268, 84.379 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State has an established and published academic calendar which guides the day-to-day academic operations and functions of the University. In some instances, the census and financial purge deadlines are extended to ensure students complete their registration requirements. When extensions are provided, the enrollment file is unable to be submitted timely and also causes delays in processing the error report. To alleviate the untimely submission of the enrollment report, different practices have been established to aid students in completing their registration before the published deadline and subsequently ensuring the enrollment file is submitted by the deadline. Name of contact person responsible for corrective action: Ozie Ratcliff Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has questions regarding this plan, please call Ozie at 601-979-3347. 2022-009: NSLDS Error Reporting (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Student Records/University Registrar will closely monitor all errors received from the National Student Clearinghouse and correct them within the 10-day timeframe. For errors related to system updates and etc., the Office of Student Records/University Registrar will collaborate with the Department of Information Technology in an effort to correct the issues in a timely manner. This will allow submission of the error reports to be timelier. Additionally, the Office of Student Records/University Registrar will strengthen communication with the NSCH relative to technical issues online which may hinder the timeliness of submitting error reports. Lastly, our office will coordinate the collaboration between our Information Technology Team and the Technical Team of NSCH to resolve any technical issues forthcoming. Name of contact person responsible for corrective action: Jeffery Loggins, University Registrar Planned completion date for corrective action plan is April 13, 2023 If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335 2022-009: NSLDS Error Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A staff member has been designated to correct errors within the 10-day time period. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has questions regarding this plan, please call Shannon at 662-329-7135.

View Audit 49406

Finding 59152 (2022-008)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Subrecipient Monitoring Significant Deficiency

U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-008: Gramm-Leach-Bliley Act (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid stores all student files in a locked file room. There are only two keys to gain access which is held by the director and the associate director. The file room remains locked at all times unless a request is made by a counselor or if the director or associate director needs to obtain a file. All financial aid personnel have been trained to initiate the following processes - lock computer screens when leaving their area for a short period of time, if gone for an extended time frame the computer is locked and the financial aid representative's office door is locked. Financial aid documents are electronic and exist in the institution's software module. Name of contact person responsible for corrective action: Deborah Banks, Interim Director of Financial Aid Planned completion date for corrective action plan is April 13, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.

View Audit 49406

Finding 59151 (2022-007)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and que...

U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-007: Outstanding Student Refund Checks (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students listed on outstanding refund checklist were not Title IV refunds, with the exception of five students. Two were corrected after the last audit on November 2, 2020. Three students have now been updated. The university created a policy for reviewing outstanding refund checks. Name of contact person responsible for corrective action: Nicole Patrick, Director of Financial Aid Planned completion date for corrective action plan is May 8, 2023. If the Department of Education has questions regarding this plan, please call Nicole Patrick at 662-329-7114. 2022-007: Outstanding Student Refund Checks (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The refund was set up under the wrong user on December 11, 2019. The refund was removed and set up under the correct user on December 11, 2019 and the student received the funds on December 12, 2019. The refund was set up on April 26, 2019. Student did not have a refund preference set up with Bank Mobile, therefore the funds were returned to the university. The funds were resent to Bank Mobile on August 1, 2019. Funds were returned to the university and resent on May 24, 2021. Funds returned to the university and were resent on August 27, 2021. Funds returned to the university and resent on May 10, 2022. The funds were returned to the university and were resent on September 20, 2022. The student received the funds on September 23, 2022. Name of contact person responsible for corrective action: Brittany Manuel, Office of Student Accounts Supervisor Planned completion date for corrective action plan is April 14, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.

View Audit 49406 Questioned Costs: $1

Finding 59137 (2022-001)

Significant Deficiency 2022

Asbury Arms North, Inc.

FL

Questioned Costs Internal Control / Segregation of Duties Cash Management

Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to ...

Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to the Project not having a finalized calculation of surplus cash until the financial statement audit as completed. The Project remitted the funds top the residual receipt escrow account during November 2021.

View Audit 55968 Questioned Costs: $1

Finding 59071 (2022-006)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Eligibility Significant Deficiency

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for payment prior to submission. Action Taken: The Director and the Finance Manager will attend the CACFP conference in April 2023 to become more knowledgeable in the program's requirements. The Finance Manager will review the monthly reimbursement claim and sign off on its accuracy before the Director finalizes the submission.

View Audit 55747

Finding 59070 (2022-005)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Significant Deficiency

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.

View Audit 55747

Finding 59069 (2022-004)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Significant Deficiency

DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be imple...

DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.

View Audit 55747

Finding 59062 (2022-001)

Significant Deficiency 2022

Rogue Community College

OR

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

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of ...

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021

View Audit 50503

Finding 59054 (2022-002)

Significant Deficiency 2022

Rogue Community College

OR

Special Tests & Provisions Reporting Significant Deficiency

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment ...

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Responsible Individuals: Danielle Crouch, Director of Enrollment Services Corrective Action Plan: Management found that the degree files submitted to the central processor were rejected for some students and that the enrollment file did not reflect that the students had graduated. We have gone back and reviewed all of the degree files for the prior year in the central processor system for and adjusted as necessary. This review will continue to be conducted throughout the year. Anticipated Completion Date: December 2022

View Audit 50503

Finding 59052 (2022-002)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties ...

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties to the general ledger, but complies with the established U.S. Department of Health and Human Services reporting guidance, which will be reviewed by management.

View Audit 49787

Finding 59051 (2022-001)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Upon discovery of the missed filing deadline, the filing was completed by management. Hamilton will set quarterly reminders of these due dates and check to see if reports are due prior to each draw down done on the Payment Management System.

View Audit 49787

Finding 58997 (2022-002)

Significant Deficiency 2022

Fairview Woods

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54742

Finding 58985 (2022-001)

Significant Deficiency 2022

Augustana Lutheran Homes Inc. Dba: Gloria Dei Manor

MN

Student Financial Aid HUD Housing Programs Significant Deficiency

202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52...

202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52,122. The replacement reserve was underfunded $1,122 at December 31, 2022. Recommendation: Recommend that a catch-up payment is made as soon as possible to make the replacement reserve whole. There is no disagreement with the audit finding. Action taken in response to finding: Management made the additional $1,122 deposit on February 24, 2023. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: February 24, 2023.

View Audit 56100

Finding 58943 (2022-004)

Significant Deficiency 2022

Polk County, Florida

FL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 ...

U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 Recommendation: We recommend the County review Government Finance Officers Association's (GFOA) Best Practices for Internal Control for Grants published September 1, 2022, and update internal processes to ensure tasks and review of tasks continue even during periods of staff turnover or vacancies. The County should consider cross-training personnel to allow preparation of certain reports to be prepared and reviewed by separate knowledgeable individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to ensure that all financial and performance reports are properly prepared by a knowledgeable staff member and then reviewed by a manager. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen Planned completion date for corrective action plan: Fully implemented prior to issuance of report.

View Audit 56341

Finding 58941 (2022-006)

Significant Deficiency 2022

Polk County, Florida

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies w...

U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies with the requirements of the Treasury's Final Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The rules regarding the Lost Revenue Calculation were complex and difficult to understand. The County is implementing training and procedures, including review by knowledgeable staff, to ensure the Lost Revenue Calculation complies with the Treasury's Final Rule. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson Planned completion date for corrective action plan: September 30, 2023

View Audit 56341

Finding 58940 (2022-005)

Significant Deficiency 2022

Polk County, Florida

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of the Treasury 2022-005 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely r...

U.S. Department of the Treasury 2022-005 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Additionally, we recommend careful consideration of assignment for type of entity for which the County enters transactions with related to this funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The COVID-19 funds were distributed under an emergency declaration due to the worldwide pandemic and had to be administered by staff with limited grant experience. The County is implementing processes and procedures regarding the reconciliation of transactions to ensure accurate reporting of expenditures for each quarter and to make any necessary corrections in subsequent quarterly reports. Processes and procedures are also being implemented to properly identify subrecipients, contractors, and beneficiaries. Staff will review the most recent Federal guidance, training, and webinars as necessary to ensure they are up to date with the most recent information. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson, Budget and Management Services Director Planned completion date for corrective action plan: June 30, 2023

View Audit 56341

Finding 58934 (2022-003)

Significant Deficiency 2022

Polk County, Florida

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements ...

U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements or contracts for specific reporting requirements and establishes a reporting calendar for review and approval. We recommend the assigned personnel performing the inputs into FSRS obtain proper training of the system to ensure accuracy of data reported. We recommend knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation (general ledger, third party evidence or other reliable records) and any reconciliations between source data to final reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to make certain the reporting requirements of the Federal Funding Accountability and Transparency Act (FFATA) are properly understood by all grant staff and supervisors who perfom inputs, review, and approval, in order to ensure completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen, Health and Human Services Director Planned completion date for corrective action plan: Fully implemented prior to issuance of report.

View Audit 56341

Finding 58932 (2022-001)

Significant Deficiency 2022

B'nai B'rith Women Senior Citizen Housing

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?ri...

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 CFDA 14.158 Section 207 Capital Advance Mortgage Insurance Rental Housing for the Elderly CFDA 14.195 Section 8 Housing Assistance Payments Program Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030 Sincerely yours, Daniel Sturman, President

View Audit 56340

Finding 58924 (2022-004)

Significant Deficiency 2022

Town of Refugio

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 ...

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 Views of Responsible Officials and Corrective Action Plan It is always the intention of the Town of Refugio to comply with all grant requirements. The Town does not implement online banking. Bank statements are received around the 10th of the next month. The Town works closely with grant administrators, and they monitor the Comptroller?s website for disbursements made to the Town. The grant administrators stated that for a period in August and September 2022 the Comptroller?s website was not updating anything beyond July release dates. On August 30, 2022, the administrator asked the Town to reach out to the bank to see if the Town had received any direct deposits. The bank was contacted near the end of the day on August 30, 2022, and they stated that direct deposit funds were received August 26, 2022. The responsible party was out the next day (August 31, 2022) so the check was written on September 1, 2022 upon their return to the office. With the completion of cross-training for all programs, it is anticipated that this will not be an issue in the future. There will be a second person fully trained to make the disbursements in the proper timeframes.

View Audit 55528

Finding 58922 (2022-001)

Significant Deficiency 2022

Tarrant County B'nai B'rith Housing Corporation

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), T...

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: CFDA 14.157 Section 202 Supportive Housing for the Elderly (Grant Program) CFDA 14.197 Project Rental Assistance Contract (PRAC) Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030. Sincerely yours, Daniel Sturman, President

View Audit 50254

Finding 58916 (2022-001)

Significant Deficiency 2022

Ebenezer Lakes Assisted Living Dba: the Meadows at Fairview

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54959

Finding 58907 (2022-003)

Significant Deficiency 2022

Chase County Schools

NE

School Nutrition Programs Subrecipient Monitoring Reporting

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by...

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent

View Audit 54958

Finding 58830 (2022-006)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

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

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: Included in the population of the Hospital?s program expenditures included amounts prior to the period of performance. There is a potential ...

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: Included in the population of the Hospital?s program expenditures included amounts prior to the period of performance. There is a potential that expenses claimed under the major federal program are not during the period of performance. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Amounts prior to funding were paid for by the hospital. Anticipated Completion Date: Completed

View Audit 54485

Finding 58827 (2022-005)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

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

Finding 2022-005 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital was required to establish a Reserve Account with monthly deposits of $620 until a total balance of $74,342 was obtained. The Ho...

Finding 2022-005 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital was required to establish a Reserve Account with monthly deposits of $620 until a total balance of $74,342 was obtained. The Hospital did not establish this account or make any required deposits during 2022. This caused the Hospital to not be in compliance with the terms of the loan agreement related to the Reserve Fund. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Loan was subsequent paid in full and requirements of a Reserve Account are no longer needed. Anticipated Completion Date: September 29, 2023

View Audit 54485

Finding 58826 (2022-003)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awa...

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the Schedule. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Due to cost considerations, we will continue to have our auditor prepare our draft financial statements and accompanying notes to the financial statements. Anticipated Completion Date: Ongoing

View Audit 54485

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