Corrective Action Plans

Finding 21887 (2022-001)

Significant Deficiency 2022

Vna Health Care

IL

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

2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasi...

2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? Registration management to review workflow for entering and identifying patient slide fee scale into EMR with each team member. ? Additional training given to staff members to mitigate the data entry errors within the system. ? Random daily, weekly and monthly audits will be performed to ensure compliance with our policy Name(s) of the contact person(s) responsible for corrective action: Jim Hojnacki Planned completion date for corrective action plan: Completed: Review of workflow with each team member Ongoing: Daily, weekly and monthly quality review for each registration staff member

View Audit 21778

Finding 21873 (2022-004)

Significant Deficiency 2022

Brillare Beauty Institute, INC

TN

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2022-004: Untimely Paid Credit Balance A. Comments on Findings and Recommendations: In response to the untimely paid credit balance, Brillare Beauty Institute agrees with the Single Audit Finding 2022-003. B. Actions Taken or Planned: Brillare Beauty Institute had resolved the student accoun...

FINDING 2022-004: Untimely Paid Credit Balance A. Comments on Findings and Recommendations: In response to the untimely paid credit balance, Brillare Beauty Institute agrees with the Single Audit Finding 2022-003. B. Actions Taken or Planned: Brillare Beauty Institute had resolved the student account credit balance issue but not in the required time. Brillare Beauty Institute hired an additional Financial Aid Officer in February 2022 to help with administering the Title IV program. The new position gave the institute the ability to have an additional set of eyes reviewing many of our processes to ensure compliance. At the time of this error, training of the new employee was still in process.

View Audit 20936 Questioned Costs: $1

Finding 21866 (2022-002)

Significant Deficiency 2022

Midwives College of Utah

UT

Student Financial Aid Special Tests & Provisions Significant Deficiency

A. Comments on Findings and Recommendations: 2022-002 - Incorrect Refund Calculations. This seems like a simple administrative error surrounding the break and that the break should have been included. The Financial Aid Operations Administrator was still in their final R2T4 training phase at this poi...

A. Comments on Findings and Recommendations: 2022-002 - Incorrect Refund Calculations. This seems like a simple administrative error surrounding the break and that the break should have been included. The Financial Aid Operations Administrator was still in their final R2T4 training phase at this point in 2022, having taken on the task during the prior year. B. Actions Taken or Planned: 2022-002 - Incorrect Refund Calculations. The Financial Aid Department has updated their internal procedures for R2T4's to make them even more robust, adding further emphasis on the scheduled trimester break section within its R2T4 template. This should help further mitigate the risk of mix up when performing a few at the same time. MCU will refund the resulting overage to the student.

View Audit 18645

Finding 21858 (2022-005)

Significant Deficiency 2022

Turtle Mountain Public Utilities Commission

ND

Reporting Significant Deficiency Program Income

Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant reporting. Completion Date ? 12/31/2022

View Audit 19216

Finding 21851 (2022-004)

Significant Deficiency 2022

Archdiocese of St. Louis

MO

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for eac...

Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for each report filed. The subfolder will contain all reports and correspondences used to create the required filing. Once the filing is created it will be forwarded to the CEO or the CFOO of Catholic Charities (CFOO) for review prior to submission. Once the CEO or CFOO approves the report, the filing will be finalized in the PRF Reporting Portal. A copy of the final report and copies of all emails related to the review will be retained in the corresponding subfolder.

View Audit 27933

Finding 21837 (2022-002)

Significant Deficiency 2022

Simeanna Iii, Inc.

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: April 2023

View Audit 21573

Finding 21589 (2022-002)

Significant Deficiency 2022

Flushing Hospital Medical Center

NY

Questioned Costs Cash Management Significant Deficiency

2022-02: Significant Deficiency ? Program income compliance and controls Federal Agency: Department of Health and Human Services Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December 31, 20...

2022-02: Significant Deficiency ? Program income compliance and controls Federal Agency: Department of Health and Human Services Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December 31, 2022, Flushing did not have a formal control in place to identify, monitor and report program income collected from providing mental health counseling services to patients under the grant. Management has contacted The Department of Health and Human Services to inform them of this finding. Medisys Health Network, which includes Jamaica Hospital and Flushing, is the recipient of various federal grants, including another grant with program income requirements which was identified as a result of management?s review of the awards and for which controls have been designed and implemented to ensure compliance with the requirement. We believe our oversight of this compliance requirement was an isolated situation because the NoA only included one brief sentence regarding program income. Flushing will implement the following process to formalize controls related to the program income compliance requirement for the grant. 1) Management will review monthly charge/income reports for each clinician hired under the grant to keep track of the program income related to the grant. Management has started reviewing the program revenue and will set up quarterly reviews with the program director. 2) Management will keep track of all program income related to the grant and compare the income to the current expenses, and retain documentation supporting how the program income was used to further eligible project objectives prior to requesting reimbursement from the agency under the grant. 3) These controls and procedures will be implemented by the end of the 3rd quarter of 2023. Management responsible for corrective action plan: Gina Aharonoff, Program Director (gaharono@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org)

View Audit 25996 Questioned Costs: $1

Finding 21542 (2022-003)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Department of Health General Requirements Services Kewaunee County agrees with the finding. Policy and procedures, as well as related documentation, are being revised as necessary to ensure complia...

Department of Health General Requirements Services Kewaunee County agrees with the finding. Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the requirements.

View Audit 28673

Finding 21520 (2022-005)

Material Weakness 2022

Iroquois County, Illinois

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement w...

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The American Rescue Plan Act annual report is completed by the Finance Manager. The annual report will then be taken to the finance committee for review and approval for submission. The fiscal year 2023 annual report will be requested for return in order to correct and will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: March 31, 2024

View Audit 26346 Questioned Costs: $1

Finding 21449 (2022-002)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

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

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedure...

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedures as necessary ? Communicate any new policies to employees responsible for awards ? Identify awards covered by the Uniform Guidance ? Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2021. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance.

View Audit 28673

Finding 21448 (2022-001)

Significant Deficiency 2022

Multicultural Learning Center

CA

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.514

Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.

View Audit 26320

Finding 21446 (2022-003)

Significant Deficiency 2022

East Ramapo Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (ID...

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan. FINDING #2021-003 According to Uniform Guidance Section 200.430 Compensation ? Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. The District did not obtain Payroll Certification Forms from the employees funded through these federal funds and thus, they did not comply with their written procedures regarding obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommended the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. STATUS: Not Implemented DISTRICT?S RESPONSE East Ramapo Central School District Office of Funded Programs (OFP) has reviewed and revised their standards for the documentation of Personnel Expenses to ensure payroll certification forms are prepared in a timely and accurate manner. These procedures adhere to the Uniform Guidance Section 200.430. The OFP Accountant, Renee Vaughan, will establish an internal database to record all employees whose salaries are fully or partially supported with Federal funds. Initial records will be based on Budget estimates derived during the FS-10 process. Upon Approval of a Federal Grant, the OFP Accountant will generate from the internal database, (1) a report with a list of employees whose salaries are fully or partially supported with Federal funds and (2) Personnel Activity Report (PAR) forms for each employee. The OFP Accountant will also produce an informational sheet to accompany the PAR forms. This informational sheet will include a statement about the purpose of the PAR, monthly return-by dates, procedures for changes, etc. The same action will be taken when an employee starts or changes position within the Grant period. The OFP Assistant, Donna Tanner, will distribute these materials to the appropriate employees at the beginning of the grant year. When responses are received, the OFP Assistant will review the form for completion. Completed forms will be marked as such on the report list and returned to the OFP Accountant. Incomplete forms will be returned to the employee for completion. The OFP Assistant will continually follow-up with employees regarding forms not returned by the return-by dates established in the information sheet. Non-responsive PAR requests will be brought to the attention of the Superintendent and the Office of Personnel. The OFP will keep physical and or digital record of each signed PAR. The OFP Accountant will track the completion of forms in the internal database, as well as record any changes in the internal database. Any changes to allocations will prompt the creation and distribution of a new PAR form. At the end of each quarter, OFP Accountant will provide a detailed PAR report to the OFP Executive Director, Dr. Daniel Shanahan. This procedure was initiated in November 2022 and continues to be in effect presently.

View Audit 26314

Finding 21444 (2022-003)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response ...

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: This student was awarded an incorrect amount because a subsequent ISIR transaction was received but the Pell was not recalculated on the basis of the new information. After this discovery, we have taken the following actions in response: ? We examined our ISIR import process to make sure that our means of communicating locked transactions was functioning correctly. We found that our system for monitoring new transactions was deficient; if a set of conditions were aligned, a new transaction could slip by our notice. Implemented by August 2022. ? We added another layer of review wherein the output of both the messages we receive from our third-party verification partner and our internal reports associated with importing ISIRS are examined on a regular basis. New transactions on students with a current locked transaction are reported to staff members for further review. Implemented by August 2022. ? We wrote an ad hoc report that allows us to identify subsequent ISIR transactions and will run it regularly to reduce the likelihood of this issue occurring again. Implemented by August 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21442 (2022-004)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21441 (2022-001)

Significant Deficiency 2022

Solano Community College District

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurat...

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Repeat finding was unavoidable as we were unaware we were out of compliance until we were over half-way through the current year (21-22). Alysa Borelli, Dean of Enrollment Services contacted the National Student Clearinghouse (NSC) for guidance on what was causing our NSDLS errors and since has restructured when Solano is supposed to report to NSC. Solano has not been reporting in the correct part of the month for the NSDLS roster to pick up an accurate enrollment snapshot, which is the root cause of all of the findings under this header. Solano has received updated training for all staff who are responsible for submitting to NSC. Additionally, the staff member that used to submit who was not submitting at the correct time as removed from this task and replaced. Solano will be following the new protocols starting with Spring 2023 semester and does not expect this to be a repeat finding. It was known that 2nd year findings were unavoidable. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: All training and adjustments to our processes was completed in December 2022.

View Audit 62600

Finding 21439 (2022-002)

Significant Deficiency 2022

Town of East Hartford, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and com...

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the State of Connecticut Office of Policy and Management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit discovered that inaccurate reporting to the U.S. Department of the Treasury occurred in the financial report for the period September 30, 2021, December 30, 2021 and the reporting periods thereafter. The Grants Manager has been notified of this breakdown in internal control and the inaccuracy of the reports to the U.S. Department of the Treasury due to the timing of running the Munis report of expenditures. Going forward, the Grants Manager will ensure the Munis actuals reflect all transactions for the period and will ensure that all payrolls, fringe benefits and account payable runs have occurred prior to drafting the financial report for review and signature by Finance. Finance will independently run the Munis report of actual expenditures to confirm and validate the draft report to the U.S. Department of the Treasury and will serve as the final approver and signatory prior to submission. Name of the contact persons responsible for corrective action: Melissa McCaw, Director of Finance, and Kim Cummings, Assistant Director of Finance. Planned completion date for corrective action plan: February 1, 2023

View Audit 23345

Finding 21415 (2022-001)

Significant Deficiency 2022

Trinity Manor Senior Non-Profit Corporation

MI

Questioned Costs HUD Housing Programs Significant Deficiency

Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon H...

Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon Hilbrecht, Accounting Manager at the Management Agent The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2022-001: Considered a significant deficiency in internal control over compliance. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Action to be Taken: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.

View Audit 23093 Questioned Costs: $1

Finding 21414 (2022-005)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Special Tests & Provisions Subrecipient Monitoring Cash Management

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Fi...

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Financial Management Office, and the Fiscal Control Office by July 15, 2023 to discuss all necessary paperwork that will be submitted to the Financial Management and Fiscal Control Offices 30 days prior to the final submission deadline to ensure that all payment requests can be submitted in the allotted time period, and give the Finance Offices understanding of what the reimbursement amount will be. The ECF consultant will copy the Chief Financial Officer, Finance Director, Grants Manager, and Fiscal Control Director on his/her submission.

View Audit 18333

Finding 21413 (2022-004)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices th...

Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices that do not return the device will be noted in SIS to not have returned an ECF device. The device will be locked through the Moysle system and can be traceable, and the student?s profile in SIS will indicate that they are eligible to receive a District only device that is retained at each school site if the student/family doesn?t start a payment plan to pay for the device that was not returned.

View Audit 18333

Finding 21412 (2022-003)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Equipment & Real Property Management Subrecipient Monitoring Eligibility

Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Pla...

Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Plan to include two reconciliation periods, one after technology issuance in the summer/fall, and the other after technology reclamation in the spring/summer, to ensure that all contracts and documentation accounted for have the correct corresponding contract in the devices profile in the database where the documents are kept.

View Audit 18333

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

Corrective Action Plans

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