Corrective Action Plans

Finding 22672 (2022-002)

Significant Deficiency 2022

PA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Part of this process should...

2022-002 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Part of this process should include review of calculations by another member of the Financial Aid office. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was corrected once identified in the FY21 single audit, however, due to timing of that audit, it was a repeat finding for 2022. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Completed May 2022

View Audit 22529 Questioned Costs: $1

Finding 22646 (2022-007)

Significant Deficiency 2022

Detroit Recovery Project, Inc.

MI

Cash Management Reporting Significant Deficiency

Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish t...

Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish this directive are being completed by the finance team. Management believes these actions will remediate any concerns raised in the audit report.

View Audit 19281

Finding 22632 (2022-005)

Significant Deficiency 2022

Brandon-Evansville Public Schools Isd 2098

MN

Procurement, Suspension & Debarment Cash Management Reporting § 200.303

2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 ? June...

2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the District implement a policy to support the review and approval of CLiCs reports. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement a policy to have a review and approval process in place over the CLiCs reports. Name of the Contact Person Responsible for Corrective Action Plan: Kate Fernholz, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2023

View Audit 18413

Finding 22622 (2022-002)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22621 (2022-001)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22620 (2022-002)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22619 (2022-001)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22618 (2022-002)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notif...

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22617 (2022-001)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the...

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22614 (2022-001)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality...

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality control re-inspections during the year. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: The Assisted Housing Department promoted two Lead Housing Specialists to Compliance Manager positions. The Compliance Managers oversee quality control for all programs and follow-up as necessary with corrections and staff training. The Managers are completing internal and external training to ensure they are knowledgeable regarding program regulations and rules. Addressing staffing needs in the Assisted Housing department continues to be an obstacle. However, we are implementing technology to improve efficiency and process paperwork with minimal delays. The department has also added additional support staff by creating two new Office Assistant positions. We are diligently committed to being fully staffed and trying innovative techniques to attract and maintain skilled Housing Specialists. Anticipated Completion Date: Ongoing.

View Audit 22118

Finding 22613 (2022-003)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in p...

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22612 (2022-002)

Significant Deficiency 2022

Aurora Housing Authority

CO

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing...

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22559 (2022-001)

Significant Deficiency 2022

Peck Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Peck 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: Shelley Bull...

Peck 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: Shelley Bullis, Business Manager The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Award Finding and Questioned 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: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as making needed upgrades to equipment.

View Audit 25840

Finding 22558 (2022-001)

Significant Deficiency 2022

South Central Alabama Regional Housing Authority

AL

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independe...

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independent public accounting firm: Moody & Company P. 0. Box 698 Odenville, AL 35120 PART III. FEDERAL AWARD FINDING AND QUESTIONED COST 2022-001 - Section 8 Housing Choice Vouchers Program CFDA Number: 14.871 Compliance Requirements: Special Tests and Provisions Condition and Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(3) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies with 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month Page Two following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family- caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Auditors' review of HQS inspections reflected that several inspections failed and were not reinspected within the required time frame. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: HAP payments were not abated. Questioned Costs: $12,612 Auditors' Recommendation: We recommend the Housing Authority strengthen its internal controls to ensure that HQS deficiencies are corrected within the required time frame. Response to Finding: The Auditors' review reflected a sampling of inspections that were for HCV participants assigned to one coordinator who was about to retire and became complacent in her job responsibilities. The internal control system to prevent this from occurring was affected by a job position change. Corrective Action Plan: An inspection company has already been contracted with to schedule all annual and follow-up inspections for all HCV participants. Additionally, internal controls have been established as part of the new Assistant Director's position. Contact Person Responsible For Corrective Action: Sharon Parker, Executive Director Anticipated Completion Date: Already completed Sincerely, Sharon Parker Executive Director

View Audit 24967 Questioned Costs: $1

Finding 22519 (2022-001)

Significant Deficiency 2022

Puerto Rico Traffic Safety Commission

PR

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE

View Audit 27171

Finding 22516 (2022-002)

Significant Deficiency 2022

Housing Authority of the Town of Windsor Locks

CT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.

View Audit 24959

Finding 22515 (2022-004)

Significant Deficiency 2022

Heard Museum

AZ

Reporting Significant Deficiency

2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have ...

2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. Cause: The Organization had turnover and limited staffing available. Management?s Response and Corrective Action Plan: As noted above, as of September 30, 2022, the Museum lacked the appropriate staff necessary to prepare the Consolidated Schedule of Expenditures of Federal Awards. As of January 2023, a new Chief Financial Officer (CFO) with the experience and ability to prepare the Schedule has been hired. In addition, even though the auditors were asked to prepare the September 30, 2022 Schedule, the CFO has reviewed the Schedule against the underlying data and takes full ownership for its accuracy. Responsible Individual: Robin Klung, CFO Anticipated Completion Date: June 2023

View Audit 23655

Finding 22506 (2022-001)

Significant Deficiency 2022

City of Ely, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as muc...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 19463

Finding 22456 (2022-002)

Significant Deficiency 2022

Tarrant County College District

TX

Questioned Costs Eligibility Significant Deficiency

Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure...

Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure that all documents required for verification are obtained. Views of Responsible Officials and Planned Corrective Actions Student Financial Aid Services has revised our V4 Federal Verification procedures to require a second authorized staff member to review and approve any V4 Federal Verification documents directly from our imaging system. While it was an option to have the V4 documents reviewed by a second authorized staff member it was not required and often during the peak season campuses would accept, review, and approve V4 documents all at the same time. This change will require one authorized staff member to review documents when they are received from the student and again in our imaging system by a second authorized staff member. We have provided copies of our revised procedures and scheduled staff training. The person responsible for implementing these revised procedures will be the District Director of Student Financial Aid Services.

View Audit 22489 Questioned Costs: $1

Finding 22448 (2022-002)

Significant Deficiency 2022

Community Action Agency of Butte County, Inc.

CA

Significant Deficiency Internal Control / Segregation of Duties

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July o...

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July of2023 the remaining Public Sector Board vacancy was filled, bringing the Board of Directors to their full complement of 9 members comprised of I/3rd Low-Income Representatives, I/3rd Private Representatives and 113rd Public Representatives. Person(s) Responsible: Danny Xin Liu : 6 months 9/18/2023

View Audit 22412

Finding 22441 (2022-001)

Significant Deficiency 2022

Sunshine Community Health Center, Inc.

AK

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ens...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ensure that staff are proficient in the completion of the application of the slide adjustments within the EHR system and are working to prove the review process of those adjustments applied to ensure compliance.- Proposed Completion Date: April 30, 2023

View Audit 22028

Finding 22423 (2022-001)

Significant Deficiency 2022

Attorney General's Sexual Assault Task Force

OR

Reporting Cash Management Significant Deficiency

Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hire...

Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hired a new executive director and plans to improve controls over report submissions. Anticipated Completion Date February 28, 2023

View Audit 20544

Finding 22404 (2022-001)

Significant Deficiency 2022

Howard Payne University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module,...

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module, we did not review the enrollment between the two modules to determine percentage of attendance and if R2T4 was required. Planned Corrective Action: Additional review steps are in place to review summer module enrollment and percentages. The Return to Title IV calendar will be set up differently inside Common Origination and Disbursement (COD) to allow for the module funding calculations. Person Responsible for Corrective Action Plan: Karen LaQuey Anticipated Date of Completion: September 30, 2022

View Audit 20555

Finding 22383 (2022-001)

Significant Deficiency 2022

Christian Community Action

TX

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

Christian Community Action respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 07/01/2021 ? 06/30/2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assign...

Christian Community Action respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 07/01/2021 ? 06/30/2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Emergency Shelter Grant Program ? Assistance Listing No. 14.231 Recommendation: The organization should establish a process for review of the calculation of the rate per hour used to charge wages to the grant as well as a process for review of the calculation that is used to apply total salaries under the program to applicable grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I. A process has been implemented for the CFO Consultant to perform and document review of the calculation of the rate per hour used to charge wages to the grant. II. A process has been implemented for the Controller to perform and document review of payroll data used to calculate the rate per hour. III. A process is being implemented for the Controller and CFO Consultant to perform and document review the report of total salaries and fringe benefits applied to the applicable grant program. Names of the contact persons responsible for corrective action: Janet Moore Planned completion date for corrective action plan: 02/28/2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Janet Moore at 972-219-4375.

View Audit 20297

Finding 22328 (2022-001)

Significant Deficiency 2022

Bandon Community Health Center Dba Coast Community Health Center

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

November 11, 2022 Fr: Linda Maxon Re: Single Audit Finding: CliftonLarsonAllen LLP Audit Finding #2022-001, for Coast Community Health Centers fiscal year audit period ending 1/31/2022 With respect to the audit finding, Coast Community Health Center will address the following: ? Review and further d...

November 11, 2022 Fr: Linda Maxon Re: Single Audit Finding: CliftonLarsonAllen LLP Audit Finding #2022-001, for Coast Community Health Centers fiscal year audit period ending 1/31/2022 With respect to the audit finding, Coast Community Health Center will address the following: ? Review and further develop trainings for front-desk staff on the appropriate procedures to assist in preparation and required completion of the sliding fee applications and proof of income forms. ? Review and further develop trainings for staff on appropriate evaluation of the forms and determining the appropriate category on which to place patients regarding the sliding fee program ? Review and further develop trainings for staff on monitoring the periodic update of the patients sliding fee application and related information ? Review and further develop trainings for staff on coordinating initial placement and subsequent updates with billing so the billing system is consistent with the supporting information for the sliding fee program ? Review document retention procedures regarding the sliding fee program to ensure each patient participating in the program has documentation supporting their classification within the billing system ? Finance staff will, at minimum quarterly, review and audit a sample of sliding fee patients to ensure that discounts are being applied appropriately and that documentation of eligibility is being collected This should address the deficiencies noted in correct placement of patients on the sliding fee scale and the issue of missing supporting documentation. Respectfully Submitted, Linda S. Maxon Chief Executive Officer

View Audit 26343

Corrective Action Plans

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