Corrective Action Plans

Finding 529810 (2024-009)

Significant Deficiency 2024

MS

School Nutrition Programs Cash Management Eligibility

Corrective Action: Child Nutrition will incorporate separation of duties when calculating the reimbursement for meals. At least one on—site review of the meal counting and claiming system for each school. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: Fe...

Corrective Action: Child Nutrition will incorporate separation of duties when calculating the reimbursement for meals. At least one on—site review of the meal counting and claiming system for each school. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529800 (2024-007)

Significant Deficiency 2024

Hinds County School District

MS

Eligibility School Nutrition Programs Significant Deficiency § 200.430

Corrective Action: The district will strengthen internal controls on the employee contract and employee board approval process. There will be checks and balances between Human Resources and the Business Office before any recommendations are presented to the board. Avery Johnson, Business Manager Rob...

Corrective Action: The district will strengthen internal controls on the employee contract and employee board approval process. There will be checks and balances between Human Resources and the Business Office before any recommendations are presented to the board. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529791 (2024-006)

Significant Deficiency 2024

Hinds County School District

MS

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.303 § 200.334

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secon...

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529774 (2024-001)

Significant Deficiency 2024

Jewish Family Service of Colorado, Inc.

CO

Allowable Costs / Cost Principles Cash Management Period of Performance § 200.303 § 200.305

Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis....

Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis. There were also refugee costs coded incorrectly within the general ledger. Planned Corrective Action: Financial policies will be updated to include cash management requirements to ensure expenditures are incurred, including any required per client expenditures, prior to reimbursement requests. Subsequent to year end a new process was put in place to compare the individual refugee ledgers to the reimbursement request to ensure no expenditures were requested in advance and that individual refugee costs were coded to the correct general ledger account. Contact person responsible for corrective action: Linda P. Foster, CEO Anticipated Completion Date: Refugee ledger reconciliation process completed 2/1/2025 Policy approval and implementation to be completed by 5/1/2025

View Audit 347774

Finding 529710 (2024-001)

Significant Deficiency 2024

City of Whittier

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We...

Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We concur. Views of Responsible Officials and Corrective Action: As stated in the condition, the City has subsequently submitted the report after the due date. The City has implemented policies and procedures to ensure timely submission to the Federal Funding Accountability and Transparent Act Subaward Reporting System (FSRS). Name of Responsible Person: Community Development Department, Werner Abrego, Senior Economic Development and Housing Analyst Projected Implementation Date: Implemented.

View Audit 347601

Finding 529682 (2024-006)

Significant Deficiency 2024

City of Craig

AK

Reporting Significant Deficiency

Federal Compliance Finding Finding 2024-006 Significant Deficiency in Internal Control over Compliance, and Noncompliance - Reporting Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Will pay close attention to reporting deadlines by marking due dates on cale...

Federal Compliance Finding Finding 2024-006 Significant Deficiency in Internal Control over Compliance, and Noncompliance - Reporting Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Will pay close attention to reporting deadlines by marking due dates on calendars and giving the appropriate staff sufficient time to complete all necessary documentation required prior to submission. Proposed Completion Date: 2/20/2025

View Audit 347585

Finding 529460 (2024-002)

Significant Deficiency 2024

Caston School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted management was unable to provide support for three of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as reduced when the annual income per the student’s application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the applications are filed and maintained in a secure manner. The School Corporation will also implement internal control procedures to ensure that applications are formally reviewed by the Food Services Director and the Treasurer, so that applicants are accurately denied or approved for free or reduced meals. Person responsible for implementation and projected implementation date: The Corporation’s Food Services Director and Treasurer will be responsible for implementing the corrective action, which will be implemented immediately.

View Audit 347466 Questioned Costs: $1

Finding 529455 (2024-001)

Significant Deficiency 2024

University of Detroit Mercy

MI

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

Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2...

Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2T4 Processor requiring early maternity leave by nearly a month. This was an isolated incident and not a systemic issue. Corrective Actions Prior to the audit finding, this was discovered in house when the R2T4 Processor returned from maternity leave. The student’s account was corrected immediately. To address this issue and prevent future occurrences, the institution has implemented the following corrective actions: 1. Training o The R2T4 Processor has created a more detailed step-by-step procedure in case any further unplanned absences. 2. System Enhancements: o The institution is working on implementing system alerts within its student information system, Ellucian Banner, to flag R2T4 cases and track deadlines. o Automation of reminders and notifications will help ensure timely processing. Implementation Timeline • This has already taken place. Responsible Parties • Director of Financial Aid: Jessica Rouser Conclusion The institution is committed to full compliance with federal regulations and ensuring that all Title IV funds are returned within the mandated timeframe.

View Audit 347460

Finding 529418 (2024-005)

Significant Deficiency 2024

Municipality of Arroyo

PR

Equipment & Real Property Management Significant Deficiency

Financial Statements Findings – Finding Reference 2024-004.

View Audit 347414

Finding 529411 (2024-001)

Significant Deficiency 2024

Plumas County Community Development Commission

CA

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

Management's Response: This issue was brought before the Board of Commissioners in July of 2024. It was recommended to reach out to other Agencies to determine best practices. Upon completion of the research, it was determined that all staff timesheets be approved by their supervisor; supervisor's t...

Management's Response: This issue was brought before the Board of Commissioners in July of 2024. It was recommended to reach out to other Agencies to determine best practices. Upon completion of the research, it was determined that all staff timesheets be approved by their supervisor; supervisor's timesheets will be approved by their appropriate Director; Housing Director and Finance Director's timesheets will be approved by the Executive Director; and, lastly, the Executive Director's will be approved by both the Finance Director and the Housing Director. This procedure is to be effective in the next fiscal year, pending Board approval. Estimated Completion Date: 06/30/2025 Responsible Party: Finance Director and Executive Director

View Audit 347407

Finding 529348 (2024-001)

Significant Deficiency 2024

Alvin Community College

TX

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the Colleg...

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the College Financial Aid Advisor each month and will implement a standardized email response to confirm that the R2T4 calculations for the month were reviewed. This email response will be archived as evidence of management review. These corrective actions will be implemented in January 2025 , with the College Chief Financial Officer supervising the monthly review of the R2T4 calculations to ensure they are performed.

View Audit 347358

Finding 529334 (2024-001)

Significant Deficiency 2024

Lutheran Child and Family Services of Illinois

IL

Procurement, Suspension & Debarment Significant Deficiency

2024-001: Procurement Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is...

2024-001: Procurement Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for the maintenance of documentation related to procurement determinations. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately

View Audit 347355

Finding 529234 (2024-002)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Reporting Significant Deficiency

Management will develop procedures to ensure that reports are submitted timely and any new filing deadlines will be documented and met without exception.

View Audit 347253

Finding 529233 (2024-001)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management will develop additional controls to ensure that bank reconciliations are prepared timely and perform second review as per current internal control policy.

View Audit 347253

Finding 529203 (2024-001)

Significant Deficiency 2024

Community Health of Central Washington

WA

Allowable Costs / Cost Principles Material Weakness Reporting

The current year Schedule of Findings and Questioned Costs reported no matters in Section II – Financial Statement Findings and one matter in Section III – Federal Award Findings and Questioned Costs. Current year audit findings: 2024-001 Reporting of Draws to UDS Finding Description: Significant D...

The current year Schedule of Findings and Questioned Costs reported no matters in Section II – Financial Statement Findings and one matter in Section III – Federal Award Findings and Questioned Costs. Current year audit findings: 2024-001 Reporting of Draws to UDS Finding Description: Significant Deficiency – Internal Control over Compliance; It was identified that the UDS report submitted for reporting year 2023 was prepared using the accrual basis of accounting instead of the required cash basis. Planned corrective actions: Staff Training and Education: provide training to finance and compliance staff on UDS reporting requirements; require annual refresher training on financial reporting compliance. Review and Reconciliation Procedures: implement an internal review process before UDS report submission to ensure compliance with reporting standards; assign an independent reviewer within the finance team to verify that financial data is recorded on the correct basis before final submission. Internal Control Enhancements: implement periodic internal audits to assess compliance with reporting requirements and accounting standards. Corrective action taken: Upon discovery of this issue, CHCW promptly reviewed the reporting methodology and identified the discrepancy. The finance team corrected this issue for the 2024 UDS report, ensuring that all financial data was reported using the correct cash basis of accounting. Internal controls have been strengthened to prevent future occurrences of similar issues. Completion date: The correction for the 2024 UDS report has been completed. Staff training was conducted January 16, 2025. Review procedures and internal control enhancements have been fully implemented. Contact person responsible for corrective action: Tamiko Wilkens, Controller – Responsible for training and oversight. Desiree Ashbrooks, Chief Financial Officer – Responsible for reviewing and ensuring compliance.

View Audit 347194

Finding 529195 (2024-002)

Significant Deficiency 2024

Many Farms Community School, Inc.

AZ

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

CORRECTIVE ACTION PLAN U.S. Department of the Interior Many Farms Community School, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discusse...

CORRECTIVE ACTION PLAN U.S. Department of the Interior Many Farms Community School, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-001 Internal Control Over Financial Reporting Type of Finding: Material Weakness in Internal Control Over Financial Reporting Condition: According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting, to include controls over the School’s accounting records and general ledger transactions. These internal control procedures should include ensuring expenditures are recorded within the correct fiscal year and that revenue and expenditure transactions are properly recorded within the General Ledger. Context: During our review of the School’s accounting records, we noted the following:  The School erroneously recorded $215,173 in expenditures on a fiscal year 2023-2024 encumbrance voucher. This was due to an issue in the financial reporting software with the purchase order not rolling to fiscal year 2024-2025.An audit adjustment was recorded to reverse the expenditures.  An audit adjustment was recorded to accrue an E-Rate reimbursement of $112,919 that was received within the encumbrance period.  The School does not currently have access to its investment account; due to turnover the School does not currently have an authorized signer for the account. The June 2024 statement shows a balance of $2,772,353. The School is currently in litigation to get access to the account. Repeat Finding: Repeated and modified. Action planned in response to finding: The School will implement additional procedures to review revenues and expenditures to ensure that they are recorded in the proper accounting period. Additionally, the School will complete the litigation process to regain access to its investment account. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Ernest Sakeva, Business Manager

View Audit 347177

Finding 529177 (2024-002)

Significant Deficiency 2024

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Student Financial Aid Special Tests & Provisions Reporting

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025...

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025), P268K253920 (7/1/2024 – 6/30/2025) Contact Person: Catharine A. Punchello, Vice Provost and University Registrar, 609-984-1180, x3135 Corrective Action: National Student Loan Data System (NSLDS) has resolved the issue causing the Error Code 75 (EC75) errors. Our last large batch of 75 errors was received in response to our Student Status Confirmation Report (SSCR) on July 8, 2024. We received one EC75 on September 13, 2024 and two EC75 on November 8, 2024 and none since then. The University continues to monitor NSLDS’ error reports on our SSCRs to ensure we are aware if they return. The University will continue to submit the SSCR responses to the Clearinghouse and ensure we report individual graduations or enrollment if there are error codes that cannot be resolved timely through the Clearinghouse process. Anticipated Completion Date: Completed

View Audit 347163

Finding 529175 (2024-001)

Significant Deficiency 2024

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Special Tests & Provisions Student Financial Aid Significant Deficiency

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers:...

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025), P268K253920 (7/1/2024 – 6/30/2025) Contact Person: James Owens, Director of Financial Aid, (609) 633-9658 x 3400 Corrective Action: The University has enhanced its report for required verification documentation to highlight those selected with V4 or V5 status to ensure all proper documentation is requested and provided by the students as required for the verification status. The review will be done on a monthly basis throughout the fiscal year. Anticipated Completion Date: April 2025

View Audit 347163

Finding 529166 (2024-001)

Significant Deficiency 2024

University of Maine System

ME

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timefram...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timeframe as required by regulations. University of Maine at Farmington Condition: During our testing of 40 students, we noted four students at the University of Maine Farmington (UMF) whose campus enrollment effective date did not match their program enrollment effective date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After a similar audit finding in 2022, UMF understood that having the error reports from the National Student Clearinghouse (NSC) would correct this problem going forward. It was subsequently discovered that the internal report used in submitting withdrawals to the NSC pulled the Program Enrollment Effective Date from the wrong location, resulting in instances where the reported date did not match the Enrollment Effective Date. UMF is actively working with UMS IT staff to correct this report. In the meantime, these dates have been updated manually on the NSC website for all withdrawn students, including the four identified in this finding. Name(s) of the contact person(s) responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington. Planned completion date for corrective action plan: April 2025.

View Audit 347150

Finding 529149 (2024-001)

Significant Deficiency 2024

Mobile Medical Care, Inc.

MD

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials:  The Organization will update its procurement policy to be in conformance with Federal cost principles for approval at the next Board Meeting on February 24, 2025.  Supporting operating procedures will be reviewed and adjusted accordingly to ensure compliance with t...

Views of Responsible Officials:  The Organization will update its procurement policy to be in conformance with Federal cost principles for approval at the next Board Meeting on February 24, 2025.  Supporting operating procedures will be reviewed and adjusted accordingly to ensure compliance with the policy by February 28, 2025.  The situation resulting in this finding was for the procurement of support services for a new electronic health records system which was successfully implemented using the services purchased at a reasonable cost; however, the procedures followed by previous staff did not fully comply with the Organization's policies and procedures nor the Federal cost principles. The Organization has since implemented additional procedures to ensure documentation for competitive bids and justification for all purchases to comply with Federal requirements enhancing the Organization's internal procedures. The Organization will do a full review of the Federal cost principles and suggested procedures to ensure full compliance and implement new policies and additional procedures, as necessary, by February 28. 2025.

View Audit 347122 Questioned Costs: $1

Finding 529134 (2024-001)

Significant Deficiency 2024

Timothy L. Johnson Academy

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

March 13, 2025 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Timothy L Johnson Academy Elementary school has already taken the following actions to address the FY2024 finding of noncompliance with Federal grant awards: 1. We transitioned to a new business services provid...

March 13, 2025 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Timothy L Johnson Academy Elementary school has already taken the following actions to address the FY2024 finding of noncompliance with Federal grant awards: 1. We transitioned to a new business services provider in FY2025, and part of that transition included a complete overhaul of our grants management. 2. As part of this transition, we created procedures that better integrated our grants management processes with our financial accounting processes. This already allows us to better track the differences in our reimbursement-based grants, cash-basis state reporting, and GAAP-based accounting principles. 3. We also now have a more transparent school-level view of all our grants, which adds a level of control while working with an outsourced business and grants service provider. 4. Dawn Starks and Brad Yoder were responsible on the school side for these procedure changes. Brian Anderson and Kim Tarin from the Center for Innovative Education Solutions were responsible for this as the new business and grants services provider.

View Audit 347076

Finding 529128 (2024-002)

Significant Deficiency 2024

Department of Housing of the Commonwealth of Puerto Rico

PR

Reporting Subrecipient Monitoring Significant Deficiency

VIEWS OF RESPONSIBLE OFFICIALS The designated officer of the CDBG-DR/MIT Program to perform this task resigned suddenly. We recruited and trained a new officer, but during the transition process some First-Tier Sub awardee contracts were not reported in the Subaward Reporting System (FSRS) in a time...

VIEWS OF RESPONSIBLE OFFICIALS The designated officer of the CDBG-DR/MIT Program to perform this task resigned suddenly. We recruited and trained a new officer, but during the transition process some First-Tier Sub awardee contracts were not reported in the Subaward Reporting System (FSRS) in a timely manner. To prevent this condition in the future, we have trained more than one officer for this task, and have placed a level of supervision to fully comply with this obligation. IMPLEMENTATION DATE Already implemented RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery CDBG-DR Program Finance & Monitoring Division

View Audit 347065

Finding 528949 (2024-004)

Significant Deficiency 2024

Galena City School District

AK

School Nutrition Programs Reporting Cash Management § 200.303

Finding 2024-004 Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan This occurrence was due to a change in management and the error was corrected when it was identified. Since then, all the documentation was submitted within parameters of ...

Finding 2024-004 Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan This occurrence was due to a change in management and the error was corrected when it was identified. Since then, all the documentation was submitted within parameters of the grant. Expected Completion Date 12/21/2023

View Audit 346942

Finding 528943 (2024-007)

Significant Deficiency 2024

City of Southfield, Michigan

MI

HUD Housing Programs Eligibility Significant Deficiency

Condition: The City had insufficient controls in place that resulted in the City releasing HAP payments on behalf of a participant, despite a failed HQS inspection, which was not rectified within the 30-day cure period or the months that followed. Questioned Costs $1,542 Planned Corrective Action:...

Condition: The City had insufficient controls in place that resulted in the City releasing HAP payments on behalf of a participant, despite a failed HQS inspection, which was not rectified within the 30-day cure period or the months that followed. Questioned Costs $1,542 Planned Corrective Action: The City has implemented controls with our inspection vendors to ensure reinspection is completed within the necessary 30 days and communicated to the PHA. If the owner fails to make the necessary corrections within the 30-day cure period, the PHA will withhold housing assistance payments in accordance with 24 CFR Chapter IX, Part 982 until the PHA verifies the corrections have been made. The City has also implemented a process to ensure reinspection documentation, when applicable, is included in the participant file. We expect this finding to be corrected by June 30, 2025. Contact person responsible for corrective action: Austen Michaels, Director of Fiscal Services and Sherry Veal, Executive Director Section 8 Program Anticipated Completion Date: June 30, 2025

View Audit 346929

Finding 528885 (2024-011)

Significant Deficiency 2024

Commonwealth of Pennsylvania

PA

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

Guidance email was provided to program supervisors in February 2025, reiterating the requirement that all RESEA Checklists must be completed by staff and supervisors. Yearly file reviews – Bureau of Workforce Partnership and Operations (BWPO) is currently conducting case file reviews of the local o...

Guidance email was provided to program supervisors in February 2025, reiterating the requirement that all RESEA Checklists must be completed by staff and supervisors. Yearly file reviews – Bureau of Workforce Partnership and Operations (BWPO) is currently conducting case file reviews of the local offices. Once the review is completed, each area will get a results email with concerns and recommendations. These reviews started in September 2024 and will continue until they are completed. Anticipated completion is November 2025. Quarterly meetings were held for all local areas (2/4/25, 2/5/25 & 2/6/25). Next quarterly meetings will be held in May 2025. These meetings will reiterate the importance of following the RESEA process as detailed in the RESEA desk guide. Anticipated Completion Date: 11/30/2025 Contact Name: Dorraine Rauch, Division Chief

View Audit 346904

Corrective Action Plans

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