Corrective Action Plans

Finding 41879 (2022-001)

Significant Deficiency 2022

Central Western Maine Workforce Development Board

ME

Procurement, Suspension & Debarment Reporting Significant Deficiency

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descr...

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Proposed implementation date: The corrective action plan has been implemented and is being followed at this time.

View Audit 39088

Finding 41861 (2022-005)

Significant Deficiency 2022

Idea Public Schools

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Lis...

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Education Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Condition and context: During our testing of internal controls over payroll and compliance we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Recommendation: Same as finding #2022-002. Planned corrective action: The Business Office will retrain the staff with duties and responsibilities over payroll in the current policies and procedures to ensure the maintenance of documentation of approved payrate, review of timesheets and semi-annual certifications, and the review of payroll registers. Business Office staff will review source and supporting records to ensure that the required documentation was created and is being maintained. The Senior Vice President of Finance/Controller and Managing Director of Accounting will randomly inspect records to validate the adequacy and completeness of the source and supporting records. Responsible officers: Brittany Perkins, VP of Finance Development Compliance; Stephen Parmer, VP of Finance Operations; Jennifer Meer, VP of Compensation and Benefits; Aybeth Martinez, Director of Payroll; Carlo Hershberger, Senior Vice President of Finance/Controller; Guadalupe Hinojosa, Managing Director of Accounting Estimated completion date: June 30, 2023

View Audit 45814 Questioned Costs: $1

Finding 41857 (2022-001)

Significant Deficiency 2022

Centre County Airport Authority

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform G...

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Authority's Airport Improvement Grant Program, it was noted that the Authority did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: Not applicable. Context: The Authority does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: Authority management failed to adopt the required written policies/procedures. Effect: The Authority is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Corrective Action Taken: Since the finding was identified during the audit, the Authority has initiated a plan to prepare and file the written policies/procedures required of the Uniform Guidance. Expected Completion Date: December 31, 2023 Designated member responsible for corrective action plan: James Meyer, Authority Director

View Audit 44569

Finding 41850 (2022-001)

Significant Deficiency 2022

City of Babbitt, 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 Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segr...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, 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 44567

Finding 41834 (2022-013)

Significant Deficiency 2022

Harris-Stowe State University

MO

Student Financial Aid Eligibility Significant Deficiency

Finding 2022-013 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The Financial Aid staff will ensure systems are setup to prevent the over award of federal financial aid. The financial aid counse...

Finding 2022-013 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The Financial Aid staff will ensure systems are setup to prevent the over award of federal financial aid. The financial aid counselor will prepare and award the student. Upon completion, the financial aid counselor will submit the file to the Director of Financial Aid for the second review. The University Financial Aid officers will undergo a series of trainings and certifications through the National Association of Student Financial Aid Administrators to assist with understanding aggregate limits for federal student aid.

View Audit 40401

Finding 41771 (2022-008)

Significant Deficiency 2022

Delaware State Housing Authority

DE

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

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submi...

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submissions. After reporting fields have been populated in the UST Portal, the DSHA Director of Policy & Planning reviews, certifies, and submits reports to UST. DSHA is coordinating with this technical assistance provider to ensure that a record of reporting information is retained after reports are submitted. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: September 2022

View Audit 39256

Finding 41770 (2022-007)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Questioned Costs Eligibility Significant Deficiency

Federal Awards Finding 2022-007 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 20...

Federal Awards Finding 2022-007 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 2021

View Audit 39256 Questioned Costs: $1

Finding 41769 (2022-006)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

Federal Awards Finding 2022-006 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 20...

Federal Awards Finding 2022-006 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 2021 Financial Statement Finding 2022-002 - Internal Control Over Compliance - United States Emergency Rental Assistance Program Corrective Action Plan: DSHA has implemented a Corrective Action Plan which it believes fully addresses the internal control weaknesses identified in connection with the audit finding of a material weakness related to DSHA?s operation of the Emergency Rental Assistance (?ERA?) program. The Corrective Action Plan is comprised of three key elements: 1. Implementation of a new software system that fully addresses certain process issues encountered with its existing software application. 2. Implementation of new process workflows and approvals performed by DSHA personnel to ensure proper approval of case applications and payment of approved applications to proper vendors. 3. Engaging an external consultant to analyze, verify and remediate, as required, applications processed in the predecessor software system. Each of these three elements is further discussed below. In August 2021, DSHA implemented a new software application to accept and process applications for the ERA program and replace its existing application. DSHA implemented this system as a means to correct and resolve the issues it was experiencing with respect to timely and accurate payment processing. The new system included significant improvements in workflow related to payment processing and account verification, as well as other needed program features. With the new software application, one of the root causes of DSHA?s application payment issues was immediately addressed, by eliminating the need to manually upload vendor payment information from its predecessor application to DSHA?s accounting system for payment. The prior manual upload process resulted in various vendor payment issues and erroneous payments. The new software application is a completely self-contained application, with workflow approvals that span from application submittal and approval to vendor payment. Each week all approved applications are automatically batched and sent to DSHA for approval prior to payment. This workflow has resolved previous issues where payments were not made timely for approved applications. The new software application incorporates significant improvements to payment processing and account verification. As mentioned above, there is no need to transfer or upload data between new software application and the accounting system to effect payments of approved applications. The new software application includes a verification process whereby the vendor ACH information is verified by a ?penny test? or small deposit that the user must verify. ACH payments can only be made to accounts that are verified. Once payments are made through new software application, batch details are imported to the accounting software via a custom interface for accounting system transaction reporting. Implementation of New Process Workflows, Approvals and Verifications by DSHA Coupled with the new software application implementation, DSHA implemented updated ERA Program Guidelines and new internal policy and process manuals to ensure its internal controls and processes appropriately addressed the compliance requirements of the ERA program and to ensure properly approved applications are paid to proper vendors. All cases in Approved Status are batched each week by the new software application and sent to DSHA for approval. DSHA reviews each of the approved applications within the batch and approves the batch once verified. At that point, requested funds are wired and payments issued by the new software application. This process has resolved previous instances of non-payment of approved cases. DSHA has developed new Case Auditor and Case Supervisor Process Guides and Checklists, which now standardize the processes used to review, verify and approve applications prior to payment. The new software application case management workflow requires separate Case Auditor and Case Supervisor verification of program requirements and payments prior to approval and payment of an application. Remediation of Prior Case Applications Processed in the predecessor application DSHA has engaged a third-party external consultant to assist it in ensuring that the applications processed in the predecessor application system resulted in payments to appropriate vendors for proper, compliant applications. The objective of this assessment is to identify any applications processed within predecessor application that resulted in either over or under payment to the vendor recipient. Once identified, these over and/or under payments will be remediated. These action plans have been implemented beginning August 2021 for the 2022 Fiscal Year and will remain in effect going forward. Responsible Official: Marlena Gibson, Director of Policy and Planning. Responsible Official: Marlena Gibson, Director of Policy and Planning. Financial Statement Finding 2022-004 ? Internal Control Over Compliance ? United States Emergency Rental Assistance Program Corrective Action Plan: DSHA will take these recommendations under advisement, and review program policies and procedures to ensure they are in accordance with statutory requirements. DSHA will ensure that staff responsible for processing DEHAP applications are training effectively in how to interpret and apply program policies and procedures, and will clearly communicate the expectation that review staff adhere to program policies and procedures consistently. DSHA would like to request clarification on Belfint's interpretation of the statutory requirement around security deposits. To our knowledge, UST has suggested applying a limit of one month's rent as guidance, but has not made this an actual requirement of the federal Emergency Rental Assistance Program. Responsible Official: Marlena Gibson, Director of Policy and Planning.

View Audit 39256 Questioned Costs: $1

Finding 41767 (2022-002)

Significant Deficiency 2022

State of New Mexico County of Bernalillo

NM

Questioned Costs HUD Housing Programs Eligibility

COUNTY OF BERNALILLO CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Housing and Urban Development The County of Bernalillo respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings...

COUNTY OF BERNALILLO CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Housing and Urban Development The County of Bernalillo 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 UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Section 8 Housing Choice Vouchers ? Assistance Listing Number 14.871 Recommendation: The County continue to review internal processes and policies to better ensure compliance with HUD requirements for participant eligibility. Staff should be trained to better ensure consistency in program participant file documentation and compliance with documentation required by HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All program staff will attend a HUD approved HCV and rent calculation training to ensure compliance with all HUD regulations including EIV and rent calculations. In addition, staff will be trained on our internal checklist to ensure consistency of documentation retained in each client?s file. Name(s) of the contact person(s) responsible for corrective action: Betty Valdez, Housing Director Planned completion date for corrective action plan: June 2023 If the Department of Housing and Urban Development has questions regarding this plan, please call Betty Valdez, Housing Director, at 505-314-0235.

View Audit 38699 Questioned Costs: $1

Finding 41765 (2022-001)

Significant Deficiency 2022

City of Kokomo

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E repor...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E report which is due in July 31, 2023 City will have another employee review and sign off on the report prior to final submission on line. Anticipated Completion Date: July 31, 2023

View Audit 38488

Finding 41737 (2022-004)

Significant Deficiency 2022

Urshan College

MO

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-004 Eligibility ? Assistance Listing No. 84.063 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-004 Eligibility ? Assistance Listing No. 84.063 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policy and Procedures of reporting deadlines and requires has been put into action by the director of financial aid. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581 Questioned Costs: $1

Finding 41735 (2022-009)

Significant Deficiency 2022

Urshan College

MO

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-009 Eligibility ? Assistance Listing No. 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-009 Eligibility ? Assistance Listing No. 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policy and Procedures of reporting deadlines and requires has been put into action by the director of financial aid. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41734 (2022-008)

Significant Deficiency 2022

Urshan College

MO

Reporting Significant Deficiency § 200.502 § 200.510

2022-008 Inadequate Schedule of Federal Expenditures Reporting ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit fi...

2022-008 Inadequate Schedule of Federal Expenditures Reporting ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CFO prepared the FY 21 SEFA in advance of the 3/31/2022 Single Audit deadline. CFO will prepare the FY 22 SEFA in advance of the 3/31/2023 Single Audit deadline. Name(s) of the contact person(s) responsible for corrective action: Ashley Chancellor, CFO Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41733 (2022-007)

Significant Deficiency 2022

Urshan College

MO

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA pr...

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA process for the next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: College IT department is currently working with outside consultants to perform a risk assessment. Name(s) of the contact person(s) responsible for corrective action: Ashley Chancellor, CFO Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41732 (2022-006)

Significant Deficiency 2022

Urshan College

MO

Special Tests & Provisions Student Financial Aid Period of Performance

2022-006 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2022-006 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate student programs and program beginning dates reported to NSLDS. The financial aid office cross-references program information within the student information system. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41731 (2022-005)

Significant Deficiency 2022

Urshan College

MO

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

2022-005 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2022-005 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely enrollment updates to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41729 (2022-001)

Significant Deficiency 2022

Commquest Services, Inc.

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Audit Clearinghouse: CommQuest Services, Inc. and Subsidiaries. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. T...

Federal Audit Clearinghouse: CommQuest Services, Inc. and Subsidiaries. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through 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 Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: CommQuest Services, Inc. and subsidiaries management request that HHS re-open the portal so as to re-submit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that CommQuest Services, Inc. and subsidiaries management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Melissa Hoch, CFO Planned completion date for corrective action plan: October 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Melissa Hoch at 330-445-2672.

View Audit 39316

Finding 41722 (2022-001)

Significant Deficiency 2022

Sullivan County

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Improve Controls and Compliance over Reporting PLANNED ACTION: The County has reviewed the finding and will submit the next annual report in accordance with the most recent edition of the Project and Expenditure Report User Guide, dated 29 December 2022. PLANNED IMPLEMENTATION DATE OF CO...

2022-001 Improve Controls and Compliance over Reporting PLANNED ACTION: The County has reviewed the finding and will submit the next annual report in accordance with the most recent edition of the Project and Expenditure Report User Guide, dated 29 December 2022. PLANNED IMPLEMENTATION DATE OF CORRECTIVE ACTION: April 30, 2023 RESPONSIBLE INDIVIDUAL: Derek Ferland, County Administrator

View Audit 38444

Finding 41711 (2022-004)

Significant Deficiency 2022

Forsyth County, North Carolina

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-004, Significant Deficiency and Non-Material Non-Compliance - Reporting Corrective Action Plan: Goal: To ensure US Treasury reports are submitted timely and accurately, the County will log into the US Treasury website to download and save copies of previously submitted ERAP reports. Pla...

Finding 2022-004, Significant Deficiency and Non-Material Non-Compliance - Reporting Corrective Action Plan: Goal: To ensure US Treasury reports are submitted timely and accurately, the County will log into the US Treasury website to download and save copies of previously submitted ERAP reports. Plan: The County will retain a repository with internally reviewed and uploaded reports. Performance Improvement Strategies: 1. Prior to March 10, 2023, reports that were submitted in the US Treasury website related to ERAP were not able to be saved/retained. 2. Leadership will log into the US Treasury website and download all prior reports submitted + will continue to download and save reports submitted henceforth. 3. All staff who participate in the submission of reports will sign and date the submitted report to verify internal review of information submitted. 4. Copies of reports will be stored in the shared Teams Channel for ERAP. 5. Supporting reports/documentation and meetings related to US Treasury reports will be retained via printed/signed copies. Responsible Parties: Mia Stockton, Economic Services Division Director Timeframes: Prior reports submitted will be downloaded and retained no later than 3/17/2023. Future reports/updates to reports will be retained upon submission.

View Audit 38704

Finding 41705 (2022-003)

Significant Deficiency 2022

Forsyth County, North Carolina

NC

Subrecipient Monitoring Eligibility Significant Deficiency

Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the au...

Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the auditing tool so that correction tasks request can be tracked and monitored for completion and accurateness. Eligibility errors will be given five business days to be completed by workers and Internal Controls will be completed in 10 business days as they may require streamlining or revamping of internal processes. Performance Improvement Strategies: 1. Training will be given to supervisors, lead workers, and QA staff on proper usage and monitoring of due date requirements added to the audit tool. 2. Copies of reports will be stored in the shared Teams Channel for Medicaid Services. Responsible Parties: Marissa D. Adams, Medicaid Services Division Director Timeframes: Training for the usage of an audit tool is to be held no later than June 30, 2023, and usage of to begin immediately after is completed.

View Audit 38704

Finding 41681 (2022-002)

Material Weakness 2022

Anthony Housing Authority

TX

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applica...

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applicants listed above the move-in participant., without an explanation. There should be notes for why the above applicants listed were not moved in before the one of our sample. Some of the typical reasons we often see is ?voucher expired?, ?no longer interested?, or ?unable to contact.? Most computerized waiting lists allow the Authority to list in ?notes? the reason why applicant was not moved in. Or, manual explanations can be added on the waiting list. The Admin Plan states there are no local preferences. So, giving points for preferences is not a reason that should be listed for early admittance. (b)-The waiting list was tested. However, per the federal regulations, half the sample should start with the waiting list and review the disposition. The other half should start with the current year admits and work back from the waiting list. It appears the sample was not pulled in the above manner. Regarding the definition of the total universe, this has never been exactly defined. If the Authority has received direction from HUD about the definition of the universe, the Authority should follow that direction. (c)-It appears the waiting list was not purged annually, in accordance with the Admin Plan. Corrective Action Planned: We will comply with the auditor?s recommendation. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2023

View Audit 39945

Finding 41665 (2022-002)

Significant Deficiency 2022

Houston Area Women's Center

TX

Eligibility Significant Deficiency

Finding #2022-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #: 3521203 Contract year: 10/01/21 ? 09/30/22 Crime Victim Assistance...

Finding #2022-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #: 3521203 Contract year: 10/01/21 ? 09/30/22 Crime Victim Assistance Contract #?s: 4219601 and 4219602 Contract years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Recommendation: Provide additional staff training to ensure that HAWC?s internal control procedures that require review of client files are followed. Planned corrective action: Management will review and ensure compliance with policies and procedures regarding the review and approval of client files to ensure that reviews are completed. Responsible officer: Chief Quality Officer Estimated completion date: August 20, 2023

View Audit 39437

Finding 41657 (2022-003)

Significant Deficiency 2022

Houston Area Women's Center

TX

Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Assistance Listing #14.231 Passed through Child Care Council of Greater Houston Emergency Solutions Grant Program Contract #: 460-001-3805 Contract ye...

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Assistance Listing #14.231 Passed through Child Care Council of Greater Houston Emergency Solutions Grant Program Contract #: 460-001-3805 Contract years: 05/01/21 ? 03/31/22 and 04/01/22 ? 03/31/23 Assistance Listing #14.231 Passed through Harris County Community Services Department (Office of Housing and Community Development) Emergency Solutions Grant Program Contract #?s: 2021-0033g and 2022-008f Contract years: 03/01/21 ? 02/28/22 and 03/01/22 ? 02/28/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #?s: 42217000046 and 42227000044 Contract years: 11/01/21 ? 10/31/22 and 11/01/22 ? 10/31/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs COVID-19 ? Emergency Solutions Grant Program Contract #: 44207000047 Contract year: 01/14/21 ? 06/30/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #: 20220000030 Contract year: 03/31/22 ? 03/31/24 Assistance Listing #14.267 Direct Funding Continuum of Care Program Contract #?s: TX0179L6E002013 and TX0179L6E002114 Contract years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Assistance Listing #14.267 Passed through Harris County Domestic Violence Coordinating Council Continuum of Care Program Contract #?s: TX0538D6E002106 and TX0538D6E002002 Contract years: 08/01/22 ? 07/31/23 and 08/01/21 ? 07/31/22 Applicable state program: Office of the Attorney General ? State of Texas Sexual Assault Prevention and Crisis Services Contract #?s: 2217883 and C-00112 Contract years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Recommendation: Emphasize adherence to established policies and procedures to ensure procurement is performed according to the procurement policy, and that proper procurement documentation is maintained. Planned corrective action: Management will review and ensure compliance with policies and procedures regarding procurement. Responsible officer: Chief Financial Officer Estimated completion date: June 30, 2023

View Audit 39437

Finding 41653 (2022-002)

Significant Deficiency 2022

City of Mishawaka

IN

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

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Rec...

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Recommendation: The Auditor recommends the City implement procedures to ensure reports are being reviewed by an individual or third-party familiar with the grant prior to their submission, including reconciliation of the report to the general ledger system. Planned Corrective Actions: The City agrees with the recommendation and plans to implement the recommendation during 2023.

View Audit 38159

Finding 41651 (2022-001)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the esta...

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Corrective Action Plans

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