Corrective Action Plans

Finding 544449 (2024-002)

Significant Deficiency 2024

IN

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

FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We ...

FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with TRIO – Eligibility requirements. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.

View Audit 351125

Finding 544448 (2024-001)

Significant Deficiency 2024

Ivy Tech Community College of Indiana

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ex...

FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control that is documented for the Special Tests and Provisions - Wage Rate Requirement. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.

View Audit 351125

Finding 544437 (2024-005)

Significant Deficiency 2024

City of Portsmouth

OH

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.344

Period of Performance Recommendation: We recommend that the City of Portsmouth review its procedures to ensure that expenditures charged to the program are incurred within the grant’s period of performance. Explanation of disagreement with audit finding: NO Action taken in response to finding: Rev...

Period of Performance Recommendation: We recommend that the City of Portsmouth review its procedures to ensure that expenditures charged to the program are incurred within the grant’s period of performance. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant related procedures to ensure all expenditures take place during the grant period. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 6/30/25

View Audit 351108 Questioned Costs: $1

Finding 544433 (2024-004)

Significant Deficiency 2024

City of Portsmouth

OH

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to interna...

Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to internal controls. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review and evaluate the policies for safeguarding assets and maintaining better records and reconciliation procedures. Name(s) of the contact person(s) responsible for corrective action: Temeka Mayes, Trey Burke Planned completion date for corrective action plan: 6/30/25

View Audit 351108 Questioned Costs: $1

Finding 544429 (2024-003)

Significant Deficiency 2024

City of Portsmouth

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency § 200.303

Allowable Activities – Gift Card Controls Recommendation: We recommend that the City review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed. Explanation of disagreement with audit find...

Allowable Activities – Gift Card Controls Recommendation: We recommend that the City review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review and evaluate the policies for safeguarding assets and maintaining better records and reconciliation procedures. Name(s) of the contact person(s) responsible for corrective action: Temeka Mayes, Trey Burke Planned completion date for corrective action plan: 6/30/25

View Audit 351108

Finding 544397 (2024-001)

Significant Deficiency 2024

Michigan State University

MI

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Condition: The notifications related to the direct loan borrowers did not include information on the right to cancel or instructions on how to cancel the loans. Planned Corrective Action: Missing notifications to students was a result of a coding error in the automated process that was resolved on S...

Condition: The notifications related to the direct loan borrowers did not include information on the right to cancel or instructions on how to cancel the loans. Planned Corrective Action: Missing notifications to students was a result of a coding error in the automated process that was resolved on September 5, 2023. Notifications to parents didn’t begin until the Summer 2023, with an automated procedure being implemented in the Fall 2023 semester. A coding issue was identified and resolved in the automated procedure to notify parents in early January 2024. Contact person responsible for corrective action: Kent McGowan, Assistant Director, Office of Financial Aid Anticipated Completion Date: This finding was corrected as of January 2024.

View Audit 351055

Finding 544363 (2024-003)

Significant Deficiency 2024

Ontrack Inc.

OR

Subrecipient Monitoring Reporting Significant Deficiency

Contact Person Mark Bell Director of Finance vcc.m.bell@ontrackroguevalley.org Explanation and Specific Reasons for Disagreement With the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned 1. Establish FSRS Reporting Policy and Proced...

Contact Person Mark Bell Director of Finance vcc.m.bell@ontrackroguevalley.org Explanation and Specific Reasons for Disagreement With the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned 1. Establish FSRS Reporting Policy and Procedures o The Organization will develop and implement a formal Subaward Reporting Policy to ensure that all first-tier subawards of $30,000 or more are reported in FSRS in compliance with 2 CFR Part 170. 2. Assign Responsibility and Oversight o A specific staff member within the Grants department will be designated as the FSRS Reporting Coordinator and will be responsible for verifying the completeness and accuracy of subaward reporting and for timely submission to FSRS. o A pre-submission review will be conducted by the FSRS Reporting Coordinator to verify that subawards over $30,000 are captured and reported. 3. Implement Internal Controls and Review Checkpoints o All subawards will be reviewed as part of the pre-award and post-award grant workflow to determine FSRS applicability. o A pre-submission review will be conducted by the Grants Compliance Officer to verify that subawards over $30,000 are captured and reported. 4. Monitoring and Audit Trail Documentation o FSRS submissions will be documented and retained in the grant file along with confirmation of submission and reporting screenshots. Anticipated Completion Date September 30, 2025

View Audit 351003

Finding 544357 (2024-002)

Significant Deficiency 2024

College of Our Lady of the Elms

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Reporting, Significant Deficiency, Other Matters Federal Agency: U.S. Department of Education Federal Program Name: Fund for the Improvement of Postsecondary Education Assistance Listing Number: 84.116 During testing it was noted that the College did not submit the required annual report. Recomme...

Reporting, Significant Deficiency, Other Matters Federal Agency: U.S. Department of Education Federal Program Name: Fund for the Improvement of Postsecondary Education Assistance Listing Number: 84.116 During testing it was noted that the College did not submit the required annual report. Recommendation: We recommend the College should establish a policy that provides the guidance required to comply and address regulatory reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since communicated key personnel changes to the US DOE and is working to finalize and submit the Annual Performance Report that is currently due to regain good standing with the financial reporting compliance requirement. Name(s) of the contact person(s) responsible for corrective action: Sarah Simard, Controller Planned completion date for corrective action plan: April 2025

View Audit 350993

Finding 544181 (2024-010)

Significant Deficiency 2024

Delaware State University

DE

Reporting Significant Deficiency § 200.510

2024-010 Research and Development Cluster – Federal Assistance Listing Nos. Various – Schedule of Expenditures of Federal Awards Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA Explanat...

2024-010 Research and Development Cluster – Federal Assistance Listing Nos. Various – Schedule of Expenditures of Federal Awards Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team has restructured with new leadership and added all new staff. RFA will train new staff, develop and update policies and procedures, and automate processes within ERP systems, as appropriate. RFA is creating current and updated SOPS for each task and making sure the current staff is learning processes the correct way; this includes reconciliation and recording in the correct period. Automate process within the ERP systems, as applicable. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya A. Cardwell Planned completion date for corrective action plan: December 2026

View Audit 350927

Finding 544180 (2024-009)

Significant Deficiency 2024

Delaware State University

DE

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.414

2024-009 Research and Development Cluster – Federal Assistance Listing Nos. Various – Indirect Cost Rate Recommendation: We recommend management and the applicable grant individuals to properly validate the rate being used in the calculation to the grant agreement. Explanation of disagreement with a...

2024-009 Research and Development Cluster – Federal Assistance Listing Nos. Various – Indirect Cost Rate Recommendation: We recommend management and the applicable grant individuals to properly validate the rate being used in the calculation to the grant agreement. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team will ensure updated SOPS include checks and balances to include a review process to make sure that the IDC amount matches the award documents. Automate process within the ERP systems, as applicable. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya A. Cardwell Planned completion date for corrective action plan: December 2026

View Audit 350927 Questioned Costs: $1

Finding 544178 (2024-007)

Significant Deficiency 2024

Delaware State University

DE

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403

2024-007 Research and Development Cluster – Federal Assistance Listing Nos. 84.017 and 47.081 – Period of Performance Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related ...

2024-007 Research and Development Cluster – Federal Assistance Listing Nos. 84.017 and 47.081 – Period of Performance Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process to ensure expenses are reflected prior to the grant ending and recorded in the correct period on the SEFA. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team has restructured with new leadership and added all new staff. RFA will train new staff, develop and update policies and procedures, and automate processes within ERP systems, as appropriate. RFA is creating current and updated SOPS for each task and making sure the current staff is learning processes the correct way; this includes reconciliation and recording in the correct period. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya Cardwell. Planned completion date for corrective action plan: December 2026

View Audit 350927

Finding 544176 (2024-005)

Significant Deficiency 2024

Delaware State University

DE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2024-005 Student Financial Assistance Cluster – CFDA Nos. 84.063, 84.033 and 84.268 – Credit Balances Recommendation: We recommend that the University reevaluate its process to ensure that credit balances on student accounts due to the application of title IV funds are refunded within 14 days. Expla...

2024-005 Student Financial Assistance Cluster – CFDA Nos. 84.063, 84.033 and 84.268 – Credit Balances Recommendation: We recommend that the University reevaluate its process to ensure that credit balances on student accounts due to the application of title IV funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: ERP (Banner) system was being used to generate reporting for credit balances. A glitch was discovered using this process due to application of payment. Student Accounts change the reporting method to Argos, which provided a more accurate and timely report of all credit balances regardless of the disbursement term. Name(s) of the contact person(s) responsible for corrective action: AVP of Student Accounts, Carold Boyer-Yancy & Senior Associate Director of Operations, Lindsay Sands Planned completion date for corrective action plan: December 2024

View Audit 350927

Finding 544175 (2024-004)

Significant Deficiency 2024

Delaware State University

DE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2024-004 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 – Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior...

2024-004 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 – Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: The Assistant Controller will implement review procedures for timely reconciliation of bank and ledger accounts & maintain an accurate listing of those discrepancies. This information will be timely shared with respective teams to address. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Clifton Smith, II. Planned completion date for corrective action plan: July 2025

View Audit 350927

Finding 544132 (2024-001)

Significant Deficiency 2024

City of Orange

CA

HUD Housing Programs Reporting Significant Deficiency

Name of Contact Person: Trang Nguyen Corrective Action: The Community Development Department has implemented the following steps for FY 2025. 1. Updated the City’s policy to iden􀆟fy the Housing Manager or designee as the responsible repor􀆟ng party to submit the reports by the submission deadline. 2....

Name of Contact Person: Trang Nguyen Corrective Action: The Community Development Department has implemented the following steps for FY 2025. 1. Updated the City’s policy to iden􀆟fy the Housing Manager or designee as the responsible repor􀆟ng party to submit the reports by the submission deadline. 2. Added to the policy administra􀆟ve support staff to set calendar reminders in outlook for follow up. 3. Finance will add to the quarterly and year-end checklist to ensure 􀆟mely repor􀆟ng. Proposed Completion Date: June 30, 2025

View Audit 350915

Finding 544096 (2024-002)

Significant Deficiency 2024

New Reach, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2024-002: Compliance Reporting Description of Finding: The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Ac...

Finding No. 2024-002: Compliance Reporting Description of Finding: The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. Policies and related procedures have been implemented to ensure the books and records are closed on a monthly basis and all reports are reviewed for agreement with the accounting records and approved prior to being filed. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during fiscal year 2025.

View Audit 350907

Finding 544085 (2024-003)

Significant Deficiency 2024

Wide Ruins Community School

AZ

Special Tests & Provisions Period of Performance Significant Deficiency

Finding Number: 2024‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Jeannie Raphaelito, Human Resources Technician; Donna Manuelito, Principal Anticipated Completion Date: July 2025 Planned Corrective Action: The School will co...

Finding Number: 2024‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Jeannie Raphaelito, Human Resources Technician; Donna Manuelito, Principal Anticipated Completion Date: July 2025 Planned Corrective Action: The School will conduct background investigations as soon as consent is signed by applicant or employee. Prioritization of background completion will be done in accordance with personnel policies and procedures. Repeat Finding due to school board vacating the Human Resources position. The School Board did reconsider dual title of Business Manager/Human Resources and removed the Human Resource Manager duties from Business Manager position description. This change happened before hiring for the vacated Human Recourse position; therefore, all HR duties and responsibilities were not met.

View Audit 350888

Finding 544083 (2024-001)

Significant Deficiency 2024

Wide Ruins Community School

AZ

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2024‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Aurelia Tapaha, Business Manager; Stephanie Woody, Business Technician; Donna Manuelito, Pr...

Finding Number: 2024‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Aurelia Tapaha, Business Manager; Stephanie Woody, Business Technician; Donna Manuelito, Principal Anticipated Completion Date: July 2025 Planned Corrective Action: The School will review the procurement flowcharts and required documents for Business Technician. The School will obtain training for chart of accounts training for business staff along with procurement training. Business staff and administrators will keep abreast of law changes, GASB updates, and budget changes with grants received. The School will review school credit and implement a timeframe where the no use of the credit card is enforced. The School will collect all required documents to process payments. The entire balance will be paid in full amount for each month. Training on use of credit cards will be given during orientation. Update of Financial Policies to reflect changes to OMB Circular. Repeat finding due to change in Administration and our focus to meet requirements of BIE and Department of Dine Education took precedence.

View Audit 350888

Finding 544082 (2024-001)

Significant Deficiency 2024

Bridgewater College

VA

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

2024-001 Enrollment Reporting (Significant Deficiency), Department of Education, Student Financial Aid Cluster, Special Tests and Provisions Condition: The College did not report student enrollment data to the National Student Clearinghouse within the minimum required timeframe. Criteria: Unless it ...

2024-001 Enrollment Reporting (Significant Deficiency), Department of Education, Student Financial Aid Cluster, Special Tests and Provisions Condition: The College did not report student enrollment data to the National Student Clearinghouse within the minimum required timeframe. Criteria: Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (34 CFR 685.309(b)(2)(i)). Cause: The College does not have adequate procedures in place to ensure students’ enrollment statuses are updated on NSLDS timely. Effect: Enrollment data was not reported timely or accurately to the Department of Education thus, the Department could not properly service the students’ loans. The accuracy of the Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. Context: From a population of 42 students that withdrew officially during a term, we tested 5 students and noted that all 5 were not reported timely. Recommendation: We recommend that the College put procedures in place to ensure that any changes in student enrollments are properly tracked and updated to the NSLDS. Management Response: When the Registrar’s Office is notified of a student’s withdrawal (official or unofficial), within 24 hours the student’s record in the National Student Clearinghouse will be manually flagged as withdrawn with their last date of attendance. Party responsible: Sherry A. Phelps Office phone: 540-828-5313 Email address: sphelps2@bridgewater.edu Expected date of correction: This problem was corrected on 6/27/2024 when it was brought to my attention and since that date the required information has been correctly reported directly into the National Student Clearinghouse within 24 hours of the date of determination of a student’s withdraw from the college.

View Audit 350883

Finding 544074 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Reno

NV

HUD Housing Programs Eligibility Significant Deficiency

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority reviews the controls in place to ensure that income reported within the HUD-50058 is supported through 3rd party verification. Explanation of disagreement with audit finding: There is...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority reviews the controls in place to ensure that income reported within the HUD-50058 is supported through 3rd party verification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the audit findings were noted, the RHA immediately implemented a 3rd party approval process for all 50058 transactions. For 60 days, the Senior Property Manager and the Compliance Specialist will review all completed recertifications performed by Property Managers to ensure compliance with all HUD regulations prior to approving the 50058 in our software system. Upon approval, the Senior Property Manager or the Compliance Specialist will sign off on the recertification packet prior to it being scanned to the tenant’s file. If errors are found, the Property Manager will be advised to make the necessary corrections/changes. Once the corrections are made it will be resubmitted to the Senior Property Manager or Compliance Specialist for approval. After 60 days, an assessment of all errors noted will be completed to determine if there are consistent errors occurring which warrant additional training or if specific Property Managers require additional support with continued review of all recertifications. If a Property Manager’s work was free of errors after the initial 60 days, then a random selection of 25% of their work product will be reviewed monthly and signed off on the recertification packet prior to being scanned to the tenant’s file. The Asset Management Administrator or Director of Asset Management will pull a random selection of 10% of the approved recertifications that the Senior Property Manager and Compliance Specialist approved to also verify their accuracy in approving files. RHA is also sending all Property Managers through the Nan McKay HCV and Public Housing Rent Calculation training which will take place in person from February 18, 2025, through February 20, 2025. This will be at least the second time each Property Manager will complete this training since their hire date. Name(s) of the contact person(s) responsible for corrective action: Kristin Scott Planned completion date for corrective action plan: May 1, 2025 (ongoing for regular quality control efforts).

View Audit 350875

Finding 544057 (2024-002)

Significant Deficiency 2024

Intecare, INC

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

2024-002 Supportive Services for Veteran Families – Assistance Listing No. 63.033 Recommendation: CLA recommends the control process be reviewed and enhanced to ensure consistency in obtaining proper approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2024-002 Supportive Services for Veteran Families – Assistance Listing No. 63.033 Recommendation: CLA recommends the control process be reviewed and enhanced to ensure consistency in obtaining proper approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Adjusted who was responsible for payroll approvals. Name(s) of the contact person(s) responsible for corrective action: Lara Williams Planned completion date for corrective action plan: 11/1/2024

View Audit 350867

Finding 544054 (2024-001)

Significant Deficiency 2024

Intecare, INC

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY 2024-01 Financial Reporting Recommendation: The organization should ensure: • Internal controls are in place and performed throughout the year to enable an efficient year end closing process. • Documentation of the performance of internal reviews over reconciliations and jour...

SIGNIFICANT DEFICIENCY 2024-01 Financial Reporting Recommendation: The organization should ensure: • Internal controls are in place and performed throughout the year to enable an efficient year end closing process. • Documentation of the performance of internal reviews over reconciliations and journal entries is retained and is readily available. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An external application is now being used to track reviews of journal entries and reconciliations to make up for this being a missing feature in the accounting system. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 8/1/2024

View Audit 350867

Finding 544047 (2024-003)

Significant Deficiency 2024

The Pennsylvania State University

PA

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.305

Finding Number: 2024-003, Subrecipient Payments Condition: The University did not have adequate controls in place to ensure invoices to subrecipients were paid timely within the 30-calendar-day requirement. Planned Corrective Action: Penn State has created a new Subaward Administration and Complian...

Finding Number: 2024-003, Subrecipient Payments Condition: The University did not have adequate controls in place to ensure invoices to subrecipients were paid timely within the 30-calendar-day requirement. Planned Corrective Action: Penn State has created a new Subaward Administration and Compliance Office (SACO), which is part of the new Post Award Contractual Compliance Office. The SACO is led by its own director and will provide central oversight over key subaward compliance processes, such as subrecipient payments, and provide training to campus on subrecipient processes. This function has previously not existed in a central office at Penn State. The creation of this office demonstrates Penn State’s commitment to compliance for subaward activities. Contact person responsible for corrective action: John Hanold, Associate Vice President for Research; Director, Office of Research Administrative Services Anticipated Completion Date: June 30, 2025

View Audit 350858

Finding 542019 (2024-002)

Significant Deficiency 2024

Urban League of Portland

OR

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned Urban League of Portland shall review an...

Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned Urban League of Portland shall review and revise the current policy to enhance recommendations that assure rent reasonableness procedures are instituted. Further training shall be provided to Program Managers to support a due diligent interim review of Master Leases. Anticipated Complete Date: 05/01/2024

View Audit 350845 Questioned Costs: $1

Finding 541997 (2024-001)

Significant Deficiency 2024

Grand Street Settlement Senior

NY

HUD Housing Programs Period of Performance Reporting

2024-001: Financial Reporting Management agrees with the finding and has taken immediate steps to address the issue and ensure timely submissions. Grand Street Settlement and BTQ Financial, Inc. will jointly oversee and ensure the timely submission of all progress reports. All agreements will be re...

2024-001: Financial Reporting Management agrees with the finding and has taken immediate steps to address the issue and ensure timely submissions. Grand Street Settlement and BTQ Financial, Inc. will jointly oversee and ensure the timely submission of all progress reports. All agreements will be reviewed in detail to fully understand compliance and reporting requirements, ensuring that all conditions are met, and submissions are made on time. A detailed timeline will be established for each reporting period, with regular check-ins to ensure that progress reports are completed and submitted on schedule. All deadlines will be closely monitored to prevent any future delays. Status of Finding: Management is expected to resolve the finding during fiscal year 2025 and will continue to work on resolving the finding. Managements Response: Management agrees with the finding. The issue will be corrected and resolved by the Grand Street Settlement Director of Administration, Program Director, and BTQ Financial during the fiscal year 2025.

View Audit 350812

Finding 541986 (2024-001)

Significant Deficiency 2024

Lake Wales Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should designate an individual to review tenant files to ensure that rent reasonableness is properly performed before the effective date and maintained in the file...

U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should designate an individual to review tenant files to ensure that rent reasonableness is properly performed before the effective date and maintained in the file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Tenant files will be reviewed prior to effective date to ensure rent reasonableness are done timely. Name of the contact person(s) responsible for corrective action: Albert Kirland Jr. Planned completion date for corrective action plan: April 1, 2025 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Albert Kirland Jr. at 863 676-7414x12

View Audit 350795 Questioned Costs: $1

Corrective Action Plans

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