Corrective Action Plans

Finding 21393 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Paterson

NJ

Questioned Costs HUD Housing Programs Eligibility

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certifi...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings Reference 2022-001: Criteria: In accordance with N.J.S.A. 46:30B and the Uniform Unclaimed Property Act of the State of New Jersey, all property, including any income or increment derived there from, less any lawful charges, whether located in this state or another state, that is held, issued, owing in the ordinary course of a holder's business and has remained unclaimed by the owner for more than three years after it became payable or distributable is presumed abandoned, and is subject to custody of the state as unclaimed property. Additionally, HUD requires PHA?s to conform to state escheatment laws related to unclaimed tenant utility reimbursements. Condition: The Authority has unclaimed property in stale dated checks that meet that State?s definition. Reference 2022-001 (continued) Context: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property, and turn them over to the State Treasurer. Known Questioned Costs: N/A Cause: The Authority did not properly consider state and federal regulations related to unclaimed property. Effect: Due to the stale dated checks being outstanding for greater than a three-year period, they are to be considered unclaimed property in the State of New Jersey. The Authority did not properly identify these outstanding checks as unclaimed property, or follow the proper reporting requirements of the State of New Jersey. Additionally, no stale dated checks were escheated to the State. Recommendation: The Authority should draft and adopt a method of complying with reporting requirements related to unclaimed property in accordance with the State of New Jersey Statutes. Authority Response: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Federal Award Findings and Questioned Costs Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Finding 2022-002 (continued): Condition: Based upon inspection of the Authority?s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-six (36) tenant files, the following information was unavailable for examination at the time of audit: ? Verification of income and assets was missing in one (1) file Our sample size is statistically valid. Known Questioned Costs: $11,054 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor?s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers Program. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Schedule of Prior Year Audit Findings Reference 2021-001: Observation: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property and turn them over to the State Treasurer. Reference 2021-001 (continued): Status: The finding remains open. See Finding 2022-001 above. Sincerely yours, Irma Gorham Executive Director

View Audit 28314 Questioned Costs: $1

Finding 21370 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letter...

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letters. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2023

View Audit 19402 Questioned Costs: $1

Finding 21369 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Allentown

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit f...

U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a waiting list management SOP. Name(s) of the contact person(s) responsible for corrective action: Aida Nu?ez Planned completion date for corrective action plan: April 2023

View Audit 19402

Finding 21367 (2022-003)

Significant Deficiency 2022

Crawford Memorial Hospital

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Al White, CFO. Planned completion date for corrective action plan: February 1, 2023

View Audit 19464

Finding 21364 (2022-001)

Significant Deficiency 2022

Los Lunas Schools

NM

School Nutrition Programs Eligibility Reporting § 200.303

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in orde...

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in order to identify the employee that ticked during the meal. All Student Nutrition employees will be instructed to use the standardized tick sheet and will be advised not to make any change to the form. Due Date of Completion: December 31, 2022 Responsible Party: Director of Student Nutrition

View Audit 21727

Finding 21357 (2022-001)

Significant Deficiency 2022

Hrca Housing for Elderly, Inc. D/b/a Jack Satter House

MA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-001: Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Recommendation: Management should review its internal control procedures to ensure proper oversight over the payroll disbursement process surrounding earned time p...

U.S. Department of Housing and Urban Development 2022-001: Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Recommendation: Management should review its internal control procedures to ensure proper oversight over the payroll disbursement process surrounding earned time payouts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Upon realization of the overpayment, Human Resource (HR) and Payroll have developed a new process where the hourly rates are to be verified and validated prior to the processing of an earned time payout. This process is for all employees that remain employed but are no longer eligible to accrue earned time, thus requiring their earned time to be paid out. On the bi-weekly HR changes worksheet, HR will denote what the hourly rate should be upon pay out of the earned time. Payroll will then cross-check the hourly rate and the earned time hours prior to processing payroll. Name(s) of the contact person(s) responsible for corrective action: Jonathan Allia, Vice President of Finance Planned completion date for corrective action plan: August 1, 2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jonathan Allia, Vice President of Finance at 617-971-5762.

View Audit 20747 Questioned Costs: $1

Finding 21321 (2022-003)

Significant Deficiency 2022

Argentum

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to main...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to maintain documentation supporting such procedures and submit the required report in timely manner. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which impacted the implementation of corrective actions for this finding during the first half of 2022. Argentum established a documented review process for financial reports for the last two quarters in 2022 prepared by the Grants Manager and approved by Staff Accountant. Argentum will develop an internal documented process for review and approval of performance reports separately from ETA WIPS review and approval process. Performance reports will be prepared by the Program Director and approved by VP of Workforce Development. Name of the contact person responsible for corrective action: Janet Andrews Program Director and Ashante Abubakar Vice President Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21319 (2022-001)

Significant Deficiency 2022

Argentum

VA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a time...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a timely basis to ensure charges made to Federal awards for salaries and benefits are accurate, allowable, and properly allocated. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which created challenges in ensuring consistent application of internal controls for employee time review and approvals. Since April 2022, Argentum has implemented corrective actions and a dedicated staff has been ensuring procedures for review and approval of employee time spend on the federal award are followed. Name of the contact person responsible for corrective action: Saara Dillard Grants Manager and Ashante Abubakar Vice President of Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21281 (2022-003)

Significant Deficiency 2022

Mecklenburg County

NC

Subrecipient Monitoring Eligibility Significant Deficiency

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 ...

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Corrective Action Plan: I. Quality Sampling and Accountability a. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. b. The Quality and Training Unit will complete monthly quality sampling for TANF. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. c. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023

View Audit 21439

Finding 21261 (2022-002)

Significant Deficiency 2022

Housing Authority of Somerset County

PA

Eligibility HUD Housing Programs Significant Deficiency

The Housing Authority's Executive Director will start randomly pulling files to double check the calculations and make sure EIV reports/Income match.

View Audit 18604

Finding 21259 (2022-001)

Significant Deficiency 2022

St. Clair County Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to d...

Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to determine whether there is a significant Incident of incorrect income projections and/or tenant rent calculations. The Initial audit will entail 230 HCVP files randomly sampled (approximately 10% of the program.) The file audit process will continue to include more randomly selected files as Indicated by the results of the initial audit. 2) SCCHA will Increase monitoring and review of HCVP files to increase accuracy and ensure compliance with regulatory and statutory requirements related to income projection and rent determinations. 3) Any staff members with rent calculation certifications older than ten years will be required to attend HCVP rent calculation training and pass the corresponding certification exam. Anticipated Completion Date: 1) Within six months; 2) Initiated within 60 days and on-going thereafter; 3) Within twelve months depending on third-party trainer availability Persons Responsible: Larry McLean, Executive Director; Pam Jackson, HCV Program Director; and Shanae Golliday, Program Integrity & Compliance Coordinator

View Audit 23389

Finding 21241 (2022-001)

Significant Deficiency 2022

Arts Academy in the Woods

MI

Significant Deficiency Special Tests & Provisions

Finding Number: 2022-001 Condition: Payroll was paid to a contractor under prevailing wage provisions, but the required certified payrolls were not received from the contractor. Planned Corrective Action: The Academy will require certified payrolls to be provided for any future payroll paid under co...

Finding Number: 2022-001 Condition: Payroll was paid to a contractor under prevailing wage provisions, but the required certified payrolls were not received from the contractor. Planned Corrective Action: The Academy will require certified payrolls to be provided for any future payroll paid under construction contracts where federal funds are used to finance the expenditure. Contact person responsible for corrective action: Cynthia Schwark Anticipated Completion Date: 11/15/2022

View Audit 18655

Finding 21235 (2022-001)

Significant Deficiency 2022

Southwestern Illinois College Community College District #522

IL

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Higher Education Emergency Relief Fund ? CFDA No. 84.425E; 84.425F Recommendation: We recommend that the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Explanation of disagreement with audi...

2022-001 Higher Education Emergency Relief Fund ? CFDA No. 84.425E; 84.425F Recommendation: We recommend that the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of audit finding and 2022-001, the College implemented a process that includes formalized review and approval of drawdowns of federal awards. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler Planned completion date for corrective action plan: 6/30/23

View Audit 23196

Finding 21232 (2022-001)

Significant Deficiency 2022

Independent School District No. 831

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 require...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that Independent School District No. 831 (the District) only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Chrissy Rehnberg-Eide, Director of Business Services. Planned Completion Date ? April 30, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Business Services will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.

View Audit 23248

Finding 21230 (2022-002)

Significant Deficiency 2022

Purdue University

IN

Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.303

2022-002 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The Purdue Fort Wayne campus did not have adequate controls in place to ensure invoices related to technology services were properly recorded in acc...

2022-002 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The Purdue Fort Wayne campus did not have adequate controls in place to ensure invoices related to technology services were properly recorded in accordance with GAAP. Views of Responsible Officials and Planned Corrective Actions Contact Person Responsible for Corrective Action: Glen Nakata, Vice Chancellor for Financial and Administrative Affairs Contact Phone Number: 260-481-4199 The University system, including the Purdue Fort Wayne (PFW) Campus, has internal controls and training in place related to non-catalog purchases and the review of Goods Receipt/Invoice Receipt (GRIR) discrepancies. In the case of these two purchase orders, it appears these were isolated instances where established controls were not fully implemented as designed. These processes will be covered in staff meetings on all campuses and Procurement Services will review and update non-catalog order instructions and GRIR report documentation to ensure clear guidance is given. Anticipated Completion: March 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

View Audit 18358

Finding 21227 (2022-001)

Significant Deficiency 2022

Purdue University

IN

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

2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Fu...

2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Funds The Purdue Fort Wayne campus did not properly design or implement an effective internal control system to ensure compliance with the requirement for timely return of funds related to the Special Tests and Provisions - Return of Title IV Funds. Specifically, there was a lack of timeliness in initiating a return of Title IV funds, causing a return to be issued more than 45 days after the date the University became aware of student's withdrawal date. Views of Responsible Officials and Corrective Action Plan Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid has an established Return of Title Four Aid (R2T4) policy and underlying control structure in place to ensure compliance with the R2T4 requirements. The PFW Office of Financial Aid will enhance its current R2T4 policy and procedure to include a step-by-step process to completing an R2T4. This will ensure that in the absence of the Assistant Director of Loans (who is currently responsible for R2T4 calculation completion) a succession list determining who is next in line to complete R2T4 calculations will be established to ensure these are completed in the 45-day window. Anticipated Completion Date: December 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

View Audit 18358

Finding 21223 (2022-004)

Significant Deficiency 2022

Purdue University

IN

Reporting Significant Deficiency § 200.510

2022-004 Federal Agency: Department of Education Federal Programs: TRIO Student Support Services, TRIO Talent Search, TRIO Upward Bound, and TRIO McNair Post-Baccalaureate Achievement Assistance Listing Numbers: 84.042, 84.044, 84.047, and 84.217 Condition Purdue did not have adequate controls in ...

2022-004 Federal Agency: Department of Education Federal Programs: TRIO Student Support Services, TRIO Talent Search, TRIO Upward Bound, and TRIO McNair Post-Baccalaureate Achievement Assistance Listing Numbers: 84.042, 84.044, 84.047, and 84.217 Condition Purdue did not have adequate controls in place to ensure the SEFA was prepared to include appropriate ALN's for each federal program and federal programs were included in the appropriate cluster. Views of Responsible Officials and Planned Corrective Actions Contact Person Responsible for Corrective Action: Susan Corwin, Purdue West Lafayette Director of Post Award Contact Phone Number: 765-494-1052 ? A report has been created to identify all grants assigned a placeholder ALN. ? This ALN report will be reviewed monthly by the Senior Manager of the Award Set-Up Team in Post Award to ensure all placeholder ALNs are appropriately and timely corrected once the proper ALN is known. ? Annually, as the SEFA is prepared, a full review of all grants assigned a placeholder ALN will be conducted by the Assistant Director of Post Award and the Assistant Director of Research Quality Assurance and any mis-assigned ALNs will be appropriately corrected before the SEFA is created. Anticipated Completion Date: Monthly report review will start February 2023, Annual report review will start in May 2023 prior to the preliminary SEFA creation. Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

View Audit 18358

Finding 21202 (2022-003)

Significant Deficiency 2022

Feeding South Dakota

SD

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities wer...

Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities were distributed to a non-approved TEFAP agency. There was no agency agreement signed on file at that time. Responsible Individuals: Matthew Burn, Chief Operations Officer Corrective Action Plan: Internal controls have been revised to include validation of agency as a TEFAP certified agency while orders are picked. As well as additional training and updated standard operating procedures.

View Audit 23414

Finding 21197 (2022-002)

Significant Deficiency 2022

Feeding South Dakota

SD

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

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.

View Audit 23414

Finding 21183 (2022-004)

Significant Deficiency 2022

Stokes County, North Carolina

NC

Questioned Costs Eligibility Allowable Costs / Cost Principles

Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to...

Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to go back in the case after a task is closed and make sure that the benefit history is pending closure and not on hold. The case workers complete a form on each exparte review and turn it into the supervisor at the end of the month to ensure reviews are complete.

View Audit 23195 Questioned Costs: $1

Finding 21160 (2022-002)

Significant Deficiency 2022

Stearns County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ...

Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ensure verifications and case documentation are being recorded and filed correctly when determining eligibility. Anticipated Completion Date: December 31, 2023

View Audit 23053

Finding 21151 (2022-001)

Significant Deficiency 2022

Palatka Housing Authority

FL

Eligibility HUD Housing Programs Significant Deficiency

November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, ...

November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, Fl 32940 Audit period: April 1, 2021 - March 31, 2022 Findings - Federal Award Programs Audit 2022-001 Eligibility U.S Department of HUD - Public and Indian housing AL 14.850 Significant Deficiencies in Internal Controls Condition: Out of a total applicant population of approximately 420 tenant, 40 applicants were tested and the following deficiencies were noted: 1. 1 file has a late annual recertification 2. 2 files had missing or incorrect 214 declaration documents, 3. 1 file was missing a permanent historical document, 4. 1 file was missing a signed flat rent option sheet, 5. 2 files had missing or unsigned 9886 release of information forms, and 6. 1 file had incorrectly calculated tenant income. Auditor recommendations: The Authority should continue to train staff on the established procedures and controls in places to ensure fill compliance in regards to eligibility. The Authority needs to correct the deficiencies notes in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by PHA per deficiency: 1. Household transferred to different affordable housing unit and the new move-in date was assumed instead of maintaining the original move-in date. As a result, the recertification occurred within 14 calendar months instead of 12. The PHA will ensure that future transfers maintain their original recertification date. 2. In two instances, the HOH executed her name where the minor childrens's' names should have been written. The forms have been corrected to reflect the names of the minors and the HOH signed each form correctly. The corrected forms have been added to the tenant's file. 3. The PHA is working with the elderly resident in obtaining a copy of their birth certificate. We are also researching historical records in search of the document. The resident has resided in our affordable housing program for more than thirty years. 4. The flat rent option form has been presented to the HOH, executed, and placed in the tenant's file. 5. The release forms for the 2 resident files have been properly excited and placed in the resident's file. 6. Resident submitted VA Benefit documentation dated, December 9, 2021. The document listed benefits in the amount of $1,357.56; however, the resident recorded VA benefits as $1,437.66 within the recertification packet under total household income. The written figure was utilized for the rent calculation. Should the Department of Housing and Urban Development have any questions regarding this plan, please contract my office Sincerely Dr. Anthony E. Woods President/CEO

View Audit 22040

Finding 21138 (2022-002)

Significant Deficiency 2022

Lehigh University

PA

Reporting Significant Deficiency

Finding 2022-002 Federal Agency: U.S. Department of Education Program Name: COVID-19: Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425E Federal Award Year: Funding periods between April 28, 2020 through June 30, 2023 Compliance requ...

Finding 2022-002 Federal Agency: U.S. Department of Education Program Name: COVID-19: Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425E Federal Award Year: Funding periods between April 28, 2020 through June 30, 2023 Compliance requirement: Reporting Finding Type: Significant Deficiency Student aid: The final CRRSAA Report for the quarter ending September 30, 2021 was posted to Lehigh?s website on September 21, 2022. The ARP report for quarter ending September 30, 2021 was posted to Lehigh?s website on October 7, 2021. The ARP report for the quarter ending December 31, 2021 was updated to reflect the quarter?s activity on January 4, 2022. The final ARP report for the quarter ending March 30, 2022 was updated on April 7, 2022. Clear roles and responsibilities have been established. The Office of Financial Aid is responsible for tracking and timely reporting of student aid according to federal guidelines. Lehigh University is confident that with the roles and responsibilities firmly established, this finding is fully remediated. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: September 21, 2022

View Audit 21643

Finding 21023 (2022-001)

None 2022

Mid-Columbia Economic Development District

OR

Significant Deficiency Matching / Level of Effort / Earmarking

Issue: During the Auditor?s testing of Economic Development Cluster Loans, they noted an instance where a loan-required Life Insurance policy lapsed and the District did not thoroughly document their follow up in the lapse in coverage. Loans are required to be covered by life insurance. Without life...

Issue: During the Auditor?s testing of Economic Development Cluster Loans, they noted an instance where a loan-required Life Insurance policy lapsed and the District did not thoroughly document their follow up in the lapse in coverage. Loans are required to be covered by life insurance. Without life insurance the loan may not be covered. Recommendation: The Auditor recommends that the District thoroughly documents their process of follow up to lapse coverage. Action Taken: Management agrees that all follow ups on life insurance policy lapses that are made by telephone will include information about the purpose of the call, the phone number called, the date and time of the call, and whether a voicemail was able to be left.

View Audit 22987

Finding 21020 (2022-003)

Significant Deficiency 2022

Maine Mathematics and Science Alliance

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms time...

Finding Number: 2022-003 ? Significant Deficiency ? Data Collection Form Late Filing The Alliance is creating an accounting manual and system of dual responsibility so that in the event of an employee transition, the institution can close their books, be audited and submit data collection forms timely. Person(s) Responsible: Ruth Allen-Kermish Timing for Implementation: 7/31/2023

View Audit 22065

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