Corrective Action Plans

Finding 39954 (2022-004)

Significant Deficiency 2022

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Correctiv...

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will correctly report expenditure information for future reports. The department will prepare, audit, verify, and double-check the reports are completed correctly prior to submission. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39953 (2022-003)

Significant Deficiency 2022

City of Laguna Hills

CA

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

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The...

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will prepare the SEFA and have it reviewed by the appropriate higher authority prior to submitting the document to the auditors. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39943 (2022-001)

Significant Deficiency 2022

Olivet Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended J...

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Gail Williams, Business Office Manager The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should submit and implement a 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 plan to spend down the food service fund balance. Anticipated Completion Date: June 30, 2023

View Audit 37726

Finding 39836 (2022-006)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-006 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-006 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39834 (2022-004)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-004 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-004 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39799 (2022-001)

Significant Deficiency 2022

Dalton Senior Housing, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

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

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

View Audit 37154

Finding 39692 (2022-004)

Significant Deficiency 2022

George Washington Carver Academy

MI

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washing...

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washington Carver Academy and the finance company have added procedures that all items posted to federal grants are reviewed by two people to ensure that the expenses is allowable to federal grants, along with appropriations left in the grant and from the finance company along with the Superintendent to ensure the proper posting of expenditures in accordance to the grant application.

View Audit 37951 Questioned Costs: $1

Finding 39656 (2022-101)

Significant Deficiency 2022

Benjamin Franklin Charter School - Queen Creek

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.61

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A21000...

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Joanne Poirier 2. Corrective action planned: Developed and implemented a `File Verification Form? demonstrating documentation of internal control processes and procedures to ensure students? files include required documentation. 3. Anticipated completion date: July 15, 2022

View Audit 37246

Finding 39655 (2022-001)

Significant Deficiency 2022

Housing Authority of Douglas County

GA

Special Tests & Provisions Allowable Costs / Cost Principles Cash Management

Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Corrective Action Plan: Will full fund the R4R account in 2023 and going forward as indicated by HUD. Person Responsible: Jennifer Fr...

Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Corrective Action Plan: Will full fund the R4R account in 2023 and going forward as indicated by HUD. Person Responsible: Jennifer Fralish Anticipated Completion Date: YE 2023 and beyond

View Audit 37897

Finding 39654 (2022-002)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 36917 Questioned Costs: $1

Finding 39653 (2022-001)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 36917

Finding 39607 (2022-002)

Significant Deficiency 2022

Friendly House, Inc.

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #9...

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted the following internal control issues. ? Although the reports were reviewed in accordance with the internal controls, two out of three reports tested lacked the required documentation to support the reports. Management?s Response and Corrective Action Plan: ? Trimester reports are submitted on February 15, June 15, and October 15 each calendar year. ? Starting with the Trimester Report due on February 15, 2022, the Program Manager will continue the review process of the Trimester Report and maintain the required documentation which supports the report?s data. ? The Department Manager will review the Trimester Report before submission. Documentation showing this review will be maintained. ? During the review process, Management will continue to discuss ways to strengthen our current internal controls. Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the reporting process, record-keeping, and the management thereof. ? The trimester report due on October 15, 2021 was prepared and submitted before the auditor?s noted this original finding in our prior year?s audit and before we designed a corrective action plan. ? The Arizona Department of Economic Security (DES) has determined that trimester reports are no longer a requirement for the new grant year effective October 1, 2023. The data referenced in this finding is no longer a requirement of our new grant with DES. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: Effective on October 1, 2023, a new DES grant year, the above-mentioned trimester report is no longer required by funder.

View Audit 37105

Finding 39590 (2022-003)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Questioned Costs Reporting Significant Deficiency

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that fund...

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that funds used in this manner from the institutional portion of HEERF funds did not require student consent. The finding has pointed out that information did exist in an FAQ, which clarifies that when using institutional HEERF funds in this manner student consent is required. Going forward we will change our policy so when applying any HEERF funds to student receivables as a direct grant to the student, a consent process will be in place that allows students to authorize the University to reduce their outstanding charges. Moving forward, the consent and distribution process for any direct student grants, including institutional HEERF funds, will be moved under University Enrollment Services which will ensure that the proper distribution of funds occurs and that internal controls are in place so that the awarding criteria are adhered to across all student recipients.

View Audit 37104 Questioned Costs: $1

Finding 39588 (2022-002)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the ...

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the quarterly report in question was not uploaded, there are no emails or retained backup information for that report. On February 9, 2021, the final Student Aid report was uploaded to the website and that documentation has been provided. The responsibility for quarterly reporting has been moved to the Associate Director for Communications, University Enrollment Services. She has setup an automatic calendar alert to several senior staff members as well as the staff person responsible for the upload so establish multiple points of contact so there is backup immediately in place should we experience additional staff turnover or another unplanned disruption. Regarding the Institutional Aid report, the University acknowledges the deadline was missed by one day. Research Financial Services oversees the institutional aid reporting. The quarterly reporting period through June 30, 2022, had a reporting due date of July 10, 2023. Within those 10 days, four were weekend dates (7/2-7/3) and (7/9-7/10), and 7/4 was observed for a national holiday. We submitted the report for posting Monday morning, in which it landed on our website less than 24 hours after the original due date which fell on a weekend date. In the future we will ensure the public posting of this quarterly report occurs by the deadline.

View Audit 37104

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39499 (2022-001)

Significant Deficiency 2022

Grundy County Supportive Housing Corp, Friendship Place Apartments

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities - Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.

View Audit 34013

Finding 39490 (2022-002)

Significant Deficiency 2022

Human Solutions, Inc.

OR

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowabl...

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowable Costs. Criteria: Two expenses charged to the program were not properly supported in accordance with regulations. According to section 2 CFR 200.403, charges to Federal awards must be adequately documented. The Organization should have internal controls in place to comply with requirements of the award and federal requirements to ensure amounts charged to Federal awards are allowable, accurate and properly allocated. Context and Cause: The Organization was unable to locate two receipts of 25 expenditures tested under AL #21.027. Recommendation: The Organization should follow the Uniform Grant Guidance for Allowable Costs and their internal policy for retaining documentation related to federal expenditures. View of responsible officials: We concur with the recommendation. We are planning to implement a new software which will track receipts and report the completeness of documentation. Tanja Lux, CFO and Andrew Mills, Accounting Manager, will be responsible for implementation of the new system.

View Audit 46555 Questioned Costs: $1

Finding 39441 (2022-001)

Significant Deficiency 2022

County of Kent, Michigan

MI

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appro...

2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Because of this condition there was an increased risk that required inspections would not be completed timely. Auditor Recommendation: The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process. Responsible Party. Community Action Department staff Date of Planned Corrective Action. September 2023

View Audit 43998

Finding 39296 (2022-004)

Significant Deficiency 2022

Florence School District

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will assess existing policies and procedures and determine where new policies should be created or amended and communicate these policies to Administration and employees. Names of the contract person(s) responsible for corrective action: Karl Morrin, District Administrator; Jen Steber, Finance Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 37583

Finding 39294 (2022-002)

Significant Deficiency 2022

Florence School District

WI

Reporting Significant Deficiency

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: D...

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will continue to maintain and thoroughly review financial records to support amounts reported in the schedules of federal and state awards. Name(s) of the contact person(s) responsible for corrective action: Jen Steber, District Finance Manager. Planned completion date for corrective action plan: June 30, 2023.

View Audit 37583

Finding 39291 (2022-001)

Significant Deficiency 2022

Tulsa Performing Arts Center Trust

OK

Allowable Costs / Cost Principles HUD Housing Programs Period of Performance

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Prop...

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately

View Audit 38064

Finding 39228 (2022-002)

Significant Deficiency 2022

Durango School District 9-R

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R

View Audit 44811

Finding 39211 (2022-003)

Significant Deficiency 2022

Catholic Charities Diocese of St. Petersburg

FL

Eligibility Significant Deficiency

FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There a...

FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There are no current grants for this program, or any other client assistance programs for the Northern Counties we serve. The Hillsborough / Pinellas program will train Northern County staff on the usage of their flow chart they developed listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible in order for implementation to prevent eligibility issues in the future. We will implement Case Reviews once a program is established.

View Audit 37096

Finding 39199 (2022-002)

Significant Deficiency 2022

Catholic Charities Diocese of St. Petersburg

FL

Eligibility Significant Deficiency

FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-0...

FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-002: The program has implemented a flow chart listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible. Catholic Charities will continue to conduct case reviews/ supervision on the 2nd Thursday of every month, to ensure compliance to the grants of the program involved. Files are swapped with Mercy House to complete this reviews /supervision. The case managers and case aides in both Hillsborough and Pinellas counties are involved. The person in charge of the file reviews and checks income and uses the rent calculation sheet to verify if the household meets the correct AMI.

View Audit 37096

Finding 39136 (2022-001)

Significant Deficiency 2022

Connecticut Fair Housing Center, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Program Income § 200.307

FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the exp...

FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the expenditures during a scan of the expenditures allocated to federal awards and requested that the Organization analyze its charges to federal awards to determine if there were additional amounts. The total of such expenditures discovered was $3,655. Recommendation: The Organization should reevaluate its procedures and controls regarding the allocation of expenditures, which supported an activity that generated program income, to a federal award to ensure proper compliance. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.

View Audit 37910

Corrective Action Plans

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