Corrective Action Plans

Finding 523458 (2024-006)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Enti...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Significant Deficiency Context: For the three projects sampled for Davis-Bacon requirements, the contracts with the companies did not include the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,367,798. The School Corporation did obtain the weekly payroll reports certifications from the companies that performed renovations. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Special Tests and Provisions – Wage Rate Requirements for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523293 (2024-008)

Significant Deficiency 2024

The Hughen Center, INC

TX

School Nutrition Programs Reporting Significant Deficiency

Finding #2024-008 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401...

Finding #2024-008 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401, Contract period: 10/01/23 – 09/30/24, National School Lunch Program, AL#10.555, Contract #: 71302301, Contract period: 10/01/22 – 09/30/23, National School Lunch Program, AL#10.555, Contract #: 71302401, Contract period: 10/01/23 – 09/30/24. U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: 246600011238076600, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173A, Contract #: 24660011238076610, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173X, Contract #: 24660011238076610, Contract period: 10/01/22 – 09/30/23. Condition and context: Same as finding #2024-006. Recommendation: Same as finding #2024-006. Planned corrective action: Same as finding #2024-006. Responsible officer: Chief Financial Officer – Lea Ann Hendrick. Estimated completion date: Same as finding #2024-006.

View Audit 342551

Finding 523292 (2024-007)

Significant Deficiency 2024

The Hughen Center, INC

TX

School Nutrition Programs Significant Deficiency

Finding #2024-007 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401...

Finding #2024-007 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency: School Breakfast Program, AL#10.553, Contract #: 71402301, Contract period: 10/01/22 – 09/30/23, School Breakfast Program, AL#10.553, Contract #: 71402401, Contract period: 10/01/23 – 09/30/24, National School Lunch Program, AL#10.555, Contract #: 71302301, Contract period: 10/01/22 – 09/30/23, National School Lunch Program, AL#10.555, Contract #: 71302401, Contract period: 10/01/23 – 09/30/24. U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: 246600011238076600, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173A, Contract #: 24660011238076610, Contract period: 08/08/23 – 09/30/24, Special Education Preschool Grants, AL#84.173X, Contract #: 24660011238076610, Contract period: 10/01/22 – 09/30/23. Condition and context: Same as finding #2024-004. Recommendation: Same as finding #2024-004. Planned corrective action: Same as finding #2024-004. Responsible officer: Chief Financial Officer –

View Audit 342551

Finding 523285 (2024-001)

Significant Deficiency 2024

North Santiam School District

OR

Reporting School Nutrition Programs Significant Deficiency

The District took immediate steps to remedy the issue, new reviews are required before and after submission. The Business Manager and Food Services Director have implemented the changes.

View Audit 342537

Finding 523278 (2024-003)

Significant Deficiency 2024

Great Plains Food Bank

ND

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Meli...

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward . An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Partner Network Manager with substantial compliance experience. Anticipated Completion Date: Immediate

View Audit 342534 Questioned Costs: $1

Finding 523136 (2024-002)

Significant Deficiency 2024

Indian Town Home Association

IL

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit fi...

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will ensure future surplus cash is deposited within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: January 30, 2025

View Audit 342455

Finding 523099 (2024-002)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Ch...

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Chief Operating Officer along with several warehouse employees were hired to ensure that proper staffing was maintained in the process. Management has also developed new Standard Operating Procedures (SOPs) and training programs for warehouse staff to ensure accurate documentation and compliance moving forward. This allows for the packing lists to be printed and packing to occur well in advance to allow for adjustments to be made in time to accurately reflect the amounts disbursed. The new SOPs also include that partner agencies have at least 24 hours to contact the Organization for any issues with the distribution and the Organization will update documentation and/or collect the order to reflect the documentation. Two positions have been staffed: Inventory Control and Quality Control part of their role is to make sure the pick ticket matches the pick order and then reconcile against the invoice at the time of posting. Name of Responsible Person: Meredith Knopp, Chief Executive OfficerAnticipated Completion Date: Implemented in December 31, 2024

View Audit 342402

Finding 523090 (2024-003)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes...

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes that as of year-end and final fieldwork, personnel are now in place who understand the importance of maintaining and completing required documentation, including annual and bi-annual agreements. Management will implement additional measures, such as improved tracking systems and staff training, to prevent future delays in the execution of required annual and bi-annual agreements. Management currently reconciles Al33 documents to agency partners. In addition, the management team is ensuring documents are signed and stored in an electronic document signature platfonn i.e DocuSign. Access to this platform will be available to all key staff for utilization and verification. Tracking is also documented within a separate excel spreadsheet and reconciled back to the electronic signature database. A Standard Operating Procedure has been created and implemented. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: December 31 , 2024

View Audit 342402

Finding 523043 (2024-002)

Significant Deficiency 2024

Woodside Village, Inc. 042-Hd112

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanat...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Planned completion date for corrective action plan: June 30, 2025

View Audit 342298

Finding 523041 (2024-004)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requi...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523039 (2024-003)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount imm...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523037 (2024-002)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requir...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523034 (2024-006)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

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

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523032 (2024-005)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with aud...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the current year required Surplus Cash deposit of $10,079 immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523030 (2024-003)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be...

Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be deposited immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement a documented timeline to ensure proper and timely deposit of surplus cash to the residual receipts account. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523028 (2024-002)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately and adjust future deposits to correct amount. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523026 (2024-002)

Significant Deficiency 2024

Bridge Point Senior Village, Inc. 042-Ee259

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited imm...

Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We also recommend the amount of $564 be deposited immediately into the Replacement for Reserve Account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342294

Finding 523024 (2024-002)

Significant Deficiency 2024

Mater Academy of Nevada

NV

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 342290

Finding 522810 (2024-002)

None 2024

Bear River Association of Governments

UT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Bear River Association of Governments will enter into general depository agreements with their financial institutions and will maintain copies of said agreements in their internal HUD files.

View Audit 342184

Finding 522789 (2024-001)

Significant Deficiency 2024

Bay Mills Community College

MI

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

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025

View Audit 342163

Finding 522752 (2024-002)

Significant Deficiency 2024

Mary Hall Freedom Village, Inc.

GA

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

As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated

View Audit 342131

Finding 522751 (2024-001)

Significant Deficiency 2024

The Housing Authority of the City of Auburn, Alabama

AL

Questioned Costs HUD Housing Programs Eligibility

A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a t...

A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a total of forty (40) Moving to Work resident files reviewed. In the TBV file review, one (1) instance of a resident's income being miscalculated on HUD form 50058 was noted. The Authority understated the resident's income which resulted in a lower rent charge amount than expected. Also in the TBV file review, one (I) instance of the Authority issuing a double payment of HAP funding to a landlord was noted. The total amount of the overpayment was $2,006 which has since been requested back from the property owner. C. Background Information Due to organizational restructuring, the HCV Manager moved to the Multi-family Housing department and the new HCV Manager was an internal promotion from within the HCV Department leaving a vacancy in the PBV Caseworker position. In addition, the TBV Caseworker resigned in November 2023 and was replaced by a new staff member in December 2023. The HCV application/in-take position also had turnover during the fiscal year, resulting in a relatively inexperienced HCV staff for a significant portion of the fiscal year. Due to the new staff, HCV has devoted significant resources to train new staff and implement internal control measures to minimize non-compliance and reduce errors; however, the process is still ongoing and will be continually evaluated and adjusted to ensure compliance with HUD's regulatory requirements. D. Controls to Correct the Deficiency In an effort to correct the finding noted above, the Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE2025: a. HCV Manager will perform a comprehensive audit of tenant files for existing tenants to identify any additional deficiencies and assess the need for staff training. b. HCV Manager will perform monthly file reviews on all recertifications completed during FYE2025 to identify rent calculation errors and compliance issues and assess the need for staff training. c. During FYE2025, the Chief Operating Officer (COO) will perform quality controls by randomly selecting departmental files for review. d. To eliminate HAP Disbursement Errors, monthly HAP Requests will be prepared by the Caseworker and reviewed by the IICV Manager and COO prior to submission to the Chief Executive Officer (CEO) for final review and approval. e. Other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2025

View Audit 342124 Questioned Costs: $1

Finding 522695 (2024-001)

Significant Deficiency 2024

South Carolina Regional Housing Authority No. 3

SC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be i...

Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be included in all the necessary check list. Also, the HA staff will use hierarchy for documentation in order of priority for participants for the HCV program. • Up-front income verification (UIV) using HUD EJV system • Up-front income verification (UIV) using a non-HUD system • Written third-party verification provided by applicant or participant • Written third-party verification form • Oral third-party verification • Self-certification Person Responsible: Doris Jamison and Janie Robinson Anticipated Completion Date: June 30, 2025

View Audit 342050

Finding 522688 (2024-002)

Significant Deficiency 2024

Independent School District No. 139

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 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 applicable to the child nutrition cluster federal program. The District did not have sufficient controls in place within its child nutrition cluster federal program 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 – Kerstin Quigley, Business Manager. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Business Manager and the Superintendent will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 342024

Finding 522671 (2024-002)

Significant Deficiency 2024

Berkeley Housing Authority

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 341981

Corrective Action Plans

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