Corrective Action Plans

Finding 20449 (2022-002)

Significant Deficiency 2022

AL

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan: The College has emphasized the importance of using the correct date when processing withdrawal forms. As a backup measure, the College has given access to the source documentation to Financial Aid. This will allow another party to verify the actual date of withdrawal is used ...

Corrective Action Plan: The College has emphasized the importance of using the correct date when processing withdrawal forms. As a backup measure, the College has given access to the source documentation to Financial Aid. This will allow another party to verify the actual date of withdrawal is used in the calculation of the earned Title IV assistance. The Financial Aid office has pulled all Title IV calculations for Fall 2022 to verify this issue has been corrected for the new financial aid year. Anticipated Completion Date: September 30, 2023

View Audit 19257

Finding 20411 (2022-002)

Significant Deficiency 2022

Western Seminary

OR

Questioned Costs Student Financial Aid Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing...

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing R2T4, institute standard practices in pulling withdraw data and create a training emphasis around R2T4. First, the Western Seminary Financial Aid Office will see to institute and integrate a Financial Aid Master calendar. This calendar will dictate when withdraw (0-credit) reports will be pulled for an evaluation to assess if a Return to Title IV is necessary. Secondly, the Financial Aid office will implement a standard procedure where the date of last participation is pulled from within the WISE system. The last date of participation data standard will be recorded and updated in the FA Policy and Procedures manual. Thirdly, the Financial Aid office will emphasize training on R2T4 with Attain consulting. Person Responsible for Corrective Action Plan: Matthew Jolley, Director of Financial Aid Anticipated Date of Completion: 06/2023

View Audit 25878 Questioned Costs: $1

Finding 20405 (2022-004)

Significant Deficiency 2022

Landmann-Jungman Memorial Hospital, Inc.

SD

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

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Audited financial statements were submitted to USDA prior to review and approval from Board of Directors. Resp...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Audited financial statements were submitted to USDA prior to review and approval from Board of Directors. Responsible Individuals: Melissa Gale, CEO; Erin Odens, CFO Corrective Action Plan: For the current year a waiver was obtained from the USDA acknowledging that the financial statements were not approved from Board of Directors. Going forward the audit will need to be completed and approved by the Board of Directors prior to submission to the USDA. Anticipated Completion Date: February 1, 2023

View Audit 24965

Finding 20404 (2022-001)

Significant Deficiency 2022

Yolo County Transportation District

CA

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Cash Management § 200.303

Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative ...

Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative maintenance expenses of $12,268 under grant CA-2022-204. Auditor Recommendation: We recommend the District develop written procedures for allocating expenses to routes and purposes used to claim expenses under federal grants, including what data should be input into the allocation spreadsheet, the formulas used to allocate each type of expense to routes, which expenses should be allocated to each route and purpose (operating, preventive maintenance, etc.) and which expenses may not be allocated to certain routes and purposes. A summary tab should be added to the spreadsheet to sum amounts for each route computed on separate tabs on the spreadsheet to make it easier to reconcile total operating expenses, preventive maintenance, insurance, communications and other expenses to the general ledger. The District should also contact the FTA to discuss how to address the $12,268 amount overclaimed. YCTD Contact Person Responsible for the Corrective Action: Leo Levenson, Inteirm CFO, Llevenson@yctd.org. Management Response and Corrective Action Plan: YCTD concurs with the finding and recommendation. YCTD has already contacted the FTA regional office and followed their guidance on how to return the $12,268 amount overclaimed. YCTD will formalize new written procedures and summary spreadsheet tabs as recommended by the auditor, with a target date for completion of March 31, 2023.

View Audit 24662

Finding 20391 (2022-006)

Significant Deficiency 2022

Wickenburg Community Hospital

AZ

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested ...

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested for reimbursements instead of first applying the full contribution to the requested reimbursement. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will properly adjust subsequent requests for reimbursement under the grant agreement for the remaining portion of the applicant?s contribution. In addition, management will evaluate controls in place to ensure conditions of future grants are met in order to prevent further noncompliance or question costs. Anticipated Completion Date: September 30, 2023

View Audit 21564 Questioned Costs: $1

Finding 20389 (2022-005)

Significant Deficiency 2022

Wickenburg Community Hospital

AZ

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Reporting Finding Summary: Management was unaware of the requirement to submit the annual proposed budget to the R...

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Reporting Finding Summary: Management was unaware of the requirement to submit the annual proposed budget to the Rural Development Area Office within 30 days of each year end. The Hospital approves the budget annually. However, the budget is not submitted to USDA. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will put a process in place to ensure the approved budget is submitted to USDA within 30 days of year end. Anticipated Completion Date: December 31, 2023

View Audit 21564

Finding 20379 (2022-001)

Significant Deficiency 2022

Junior Achievement of Arizona, Inc.

AZ

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

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests an...

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests and that all voided checks are omitted.

View Audit 19855 Questioned Costs: $1

Finding 20322 (2022-002)

None 2022

City of Birmingham

AL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: Management has arranged for grants training for relevant employees. Directors over the City's ESG federal program will develop procedures with the City's Finance Department in order to ensure that the City meets the award requirements for both ESG and ESG- CV funds. Perso...

Corrective Action Plan: Management has arranged for grants training for relevant employees. Directors over the City's ESG federal program will develop procedures with the City's Finance Department in order to ensure that the City meets the award requirements for both ESG and ESG- CV funds. Person Responsible: Dr. Meghan V. Thomas, Director of Community Development Aaron L. Saxton, Acting Director of Finance

View Audit 28073

Finding 20319 (2022-002)

Significant Deficiency 2022

Simpson Midtown INC

PA

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation ...

Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.

View Audit 28212

Finding 20316 (2022-001)

Significant Deficiency 2022

The Guthrie Clinic

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In th...

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In the Corporation's Period 2 submission, using the Lost Revenues Reporting Method: Alternative Reasonable Methodology (Option 3), the lost revenues for quarter 4 of 2020 were incorrectly reported as $0 (rather than $4,934,624) and the lost revenues for quarter 1 of 2021 were incorrectly reported as $4,934,624 (rather than $0). This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Corporation has implemented additional internal controls through independent review and sign off of the draft PRF reporting, prior to final submission, to ensure completeness and accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Sean Monahan, Corporate Financial Controller and Fran Macafee, VP, CFO -Guthrie Hospitals Anticipated Completion Date: This was corrected in the Period 3 submission filed on September 30, 2022

View Audit 26519

Finding 20296 (2022-002)

Significant Deficiency 2022

Independent School District No. 273

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The District did not have sufficient controls in place within its special education cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? Mert Woodard, Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Mert Woodard, Director of Business Services, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.

View Audit 19273

Finding 20280 (2022-002)

Significant Deficiency 2022

City of Peekskill

NY

Reporting Significant Deficiency

he City will be more diligent in monitoring the Agency that provides the grant funding. It was originally thought to be New York State assistance but upon subsequent research it was determined to be Federal assistance and required to be included in the SEFA.

View Audit 24014

Finding 20279 (2022-001)

Significant Deficiency 2022

City of Peekskill

NY

HUD Housing Programs Significant Deficiency

The delay in filling the Inspectors position was due to a backlog in New York State civil service examinations. The City is actively pursuing candidates to fill the Inspectors position to meet this need.

View Audit 24014

Finding 20274 (2022-002)

Significant Deficiency 2022

Town of Herndon, Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harris...

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Reimbursements related to grants, Significant Deficiency Condition: During the current audit, we noted certain reimbursement requests were not filed timely for expenditures eligible for reimbursement, resulting in a misstatement of revenue and receivables related to grants. Criteria: Internal controls should be in place to ensure such reimbursements are made timely and the related revenue and receivables are appropriately recorded. Cause: We noted that the town had not implemented a process to ensure the timely submission of reimbursement requests for grant funded expenditures. Effect: Absent appropriate controls, misstatements of revenue and receivables for such expenditure driven grants could occur. Recommendation: We recommend that reimbursement requests be completed more timely, on a monthly or quarterly basis to ensure proper recording of revenue and receivables related to grants Corrective Action: The Finance department will continue to work with the departments responsible for reimbursement submission to improve the timeliness of the process FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission. Corrective Action: Management concurs with the finding and has implemented procedures to ensure the appropriate controls are in place. If the Federal Audit Clearinghouse has questions regarding this plan, please call Marjorie Sloan, Director of Finance for the Town of Herndon at (703) 438-6810. Sincerely yours, Marjorie E. Sloan Marjorie Sloan Direction of Finance Town of Herndon

View Audit 22588

Finding 20273 (2022-001)

Significant Deficiency 2022

Bristol Hospital, Incorporated

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future rep...

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future reports. The Hospital has sufficient unused lost revenue to cover the expenses noted above.

View Audit 19849

Finding 20272 (2022-001)

Significant Deficiency 2022

Parallel Senior Villas, INC

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Arreguin Position: Chief Financial Officer ? Management Agent Telephone Number: 816-561-4240 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly ? Section 202 Compliance Requirements N ? Special Tests and Provisions Finding Type Compliance and Internal Control Auditee?s Comment on Finding We agree with the auditor?s finding Corrective Action We will submit a request for retroactive approval of the $10,724 withdrawal from the reserve for replacement account on June 23, 2022. Anticipated Completion Date April 30, 2023

View Audit 22368 Questioned Costs: $1

Finding 20271 (2022-002)

Significant Deficiency 2022

Healthwest

MI

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determini...

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determining allocations of fringe benefits to their grants. Review and, any necessary, updates to daily procedures and processes are occurring. All finance staff and any HealthWest staff assigned to grants will be required to obtain grants specific training annually. Finally, monthly monitoring of all expenses will be reviewed. Contract Person ? Brandy Carlson, Chief Financial Officer Anticipated Completion Date ? June 30, 2023

View Audit 21044 Questioned Costs: $1

Finding 20233 (2022-003)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Significant Deficiency in Internal Control 2022-003 Special Tests and Provisions ? Reasonable Rent Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at t...

Significant Deficiency in Internal Control 2022-003 Special Tests and Provisions ? Reasonable Rent Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at the time of an initial move-in to a unit or during the annual recertification if the rent is increased. During the testing of compliance for reasonable rent, auditors identified instances in which the reasonable rent form was not obtained timely. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Training was instituted for existing and new staff coming on board to know the correct rent reasonableness form to print and place in the file. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20232 (2022-002)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencie...

Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authority-approved extension. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: A change in the process for our third party inspection consultants was implemented. The 24 hour HQS confirmations were not being sent directly to the Housing Authority. The consultants are now required to send those confirmations (pictures, receipts, work order?etc.) so HCV Specialists can document the correction was completed within the 24 hour cycle. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20231 (2022-001)

Significant Deficiency 2022

Longmont Housing Authority

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Significant Deficiency in Internal Control 2022-001 Special Tests and Provisions ? HQS Inspections Repeat finding from prior year: No Finding Summary: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. We noted one of the te...

Significant Deficiency in Internal Control 2022-001 Special Tests and Provisions ? HQS Inspections Repeat finding from prior year: No Finding Summary: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Our software system has the capability of not completing a re-certification without the proper biennial HQS Inpection, this feature is now activated so a re-certification cannot be completed without the biennial inspection. Anticipated Completion Date: April 30, 2023

View Audit 18756

Finding 20229 (2022-004)

None 2022

Longmont Housing Authority

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports ...

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. We have setup calendar appointments and added this reporting to our compliance calendar. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20214 (2022-001)

Significant Deficiency 2022

The Women's Home

TX

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discus...

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2022, is numbered consistently with the number assigned in the schedule. Federal Award Finding 2022-001. Corrective Action Plan: The initial chart creation checklist will be modified to include the TDHCA-Housing Stability Services Program Intake Form; TDHCA-Housing Stability Services Program Intake Form will be added to the intake paperwork packets to be completed upon client entry into the program; New staff will be trained on completion of intake paperwork including TDHCA-Housing Stability Services Program Intake Form as part of their orientation process; Regular chart audits will be conducted to review all documents and re-certify as necessary; A copy of each completed TDHCA-Housing Stability Services Program Intake Form will be submitted monthly to the Grant Compliance Specialist to review prior to monthly report submission to the state; Grant Compliance Specialist will send the Program Managers a list of clients in need of re-certification monthly; Compliance team to meet with program team twice a year to provide updates on compliance requirements. Corrective Action Steps Taken: The program team has received training on completion of the TDHCA-Housing Stability Services Program Intake Form; The program team has completed an audit of all open charts and are in the process of certifying or re-certifying all open clients to ensure compliance. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer. Anticipated Completion Date: It is expected that all processes listed above will be implemented by May 31, 2023. Many processes are ongoing and will be conducted throughout the length of grant. Respectfully submitted, Ms. Anna Coffey, Chief Executive Officer

View Audit 19675

Finding 20166 (2022-002)

Significant Deficiency 2022

Farmworker Housing Development Corporation

OR

Reporting Significant Deficiency

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescrib...

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control, with preparation by personnel with the means to access the necessary data, and review by someone familiar with the reporting required by USDA RD. Action Taken: FHDC will utilize a reporting calendar, monitored by more than one staff member. Staff charged with creating the report will have access to the necessary financial data. Staff charged with review will have the necessary familiarity with the required reports to perform the review.

View Audit 27067

Finding 20149 (2022-005)

Significant Deficiency 2022

Central Regional Education Association

ND

Internal Control / Segregation of Duties Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023

View Audit 23686

Finding 20148 (2022-004)

None 2022

Central Regional Education Association

ND

Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Management plans to correct this finding by filing the data collection form by March 31, 2024, and will be aware of the Uniform Guidance filing requirements going forward. Completion Date ? March 31, 2024

View Audit 23686

Corrective Action Plans

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