Corrective Action Plans

Finding 516979 (2024-010)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial Sys...

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial System (SFS). The data transfer when the system switch occurred was not 100% accurate. The contract in question was incorrectly read and transmitted the contract to the new grants management module in SFS as executed. OMH is currently working on a contract amendment to support this payment which will be submitted for approval and signature by all required parties. The business owners of the SFS were informed of the error and it is OMH’s understanding that the issue has been addressed in SFS.

View Audit 334898 Questioned Costs: $1

Finding 516978 (2024-009)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring § 200.501

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and fede...

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and federal award document number. The federal certification forms for the annual MHBG awards are created to align with each new Notice of Award (NOA) and include the same award identification information noted above. Due to the timing of when we received the Federal NOA’s in comparison to when the federal certification forms were distributed to sub-recipients, not all sub-recipients may have received the updated form in fiscal year end March 31, 2024. These revised forms were used for all subrecipients in SFY 2024-25. OMH will continue to amend the certification and applicable policies, procedures, and internal controls to incorporate all required identifying characteristics outlined in 45 CFR 75 Section 352 (a) in SFY 2024-25. Additionally, OMH initiated an expense report process to review award specific expense reports for all COVID Relief and ARPA federal grant subrecipients to ensure provider expenditures are following federal guidelines. This process will be rolled out to the other MHBG awards in SFY 2024-25. While a formalized risk assessment was not conducted, one has been developed to assess subrecipient risk of non-compliance. This risk assessment will be used in conjunction with the review of reward specific expense reports to determine those subrecipients that need additional monitoring. Applicable policies and procedures will be updated as appropriate upon completion. Lastly, OMH has adopted a tracking mechanism that will be used to track and review all subrecipients single audit submissions during the upcoming review cycle.

View Audit 334898 Questioned Costs: $1

Finding 516977 (2024-008)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or i...

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or internal controls to ensure the agency’s awareness of this requirements and will report on the amounts passed through to subrecipients and subcontractors in SFY 2024-25.

View Audit 334898

Finding 516975 (2024-006)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring

The Office of Children and Family Services (OCFS) has reviewed current monitoring procedures and has determined changes are needed to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG), and Temporary Assista...

The Office of Children and Family Services (OCFS) has reviewed current monitoring procedures and has determined changes are needed to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG), and Temporary Assistance for Needy Families (TANF) transfer funds. To accomplish this task the Division of Child Welfare and Community Services will revise their current SSBG monitoring procedures to include a random sample of individuals who received services paid with funds from the TANF transfer. Eligibility reviews for received goods and services will begin during the first quarter of 2025. In addition, the Title XX Monitoring unit in the Bureau of Financial Operations has expanded their review to include expenses for goods and services paid with the funds from the TANF transfer.

View Audit 334898

Finding 516974 (2024-005)

Material Weakness 2024

State of New York

NY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local d...

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local district’s cost sharing or match to determine that the source is appropriate and in accordance with 45 CFR 75.306(b).

View Audit 334898 Questioned Costs: $1

Finding 516870 (2024-001)

Significant Deficiency 2024

American Councils for International Education: Actr/accels, Inc.

DC

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

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS syst...

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS system. If this timeline cannot be readily available, we also recommend contacting the FSRS portal to for further clarification on the FSRS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Staff will take "screen shots" to validate the submission of FFATA reports when they are updated in the FSRS system. Name(s) of the contact person(s) responsible for corrective action: John Henderson, CFO Planned completion date for corrective action plan: 11-21-24 If the Department of State has questions regarding this plan, please call John Henderson, CFO, at 202-833-7522.

View Audit 334780

Finding 516774 (2024-001)

Significant Deficiency 2024

Future Earth

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

We will amend our existing procurement policy to address suspension and debarment for contractors when using federal grant funds to ensure compliance with federal regulations. We will implement a procurement checklist to document and verify contractor eligibility on SAM.gov prior to engaging in con...

We will amend our existing procurement policy to address suspension and debarment for contractors when using federal grant funds to ensure compliance with federal regulations. We will implement a procurement checklist to document and verify contractor eligibility on SAM.gov prior to engaging in contracts utilizing federal funds.

View Audit 334729

Finding 516733 (2024-001)

Significant Deficiency 2024

Springville Community and Rural Foundation, Inc. D/b/a Springville Community Academy

IN

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.318 § 200.327

December 18, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Subject: Response to Uniform Guidance Audit Finding for FY23-24 Finding 2024-001 Procurement Significant Deficiency Federal Program: Charter Schools Program Assistance Listing Numbers: 84.282A Springville C...

December 18, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Subject: Response to Uniform Guidance Audit Finding for FY23-24 Finding 2024-001 Procurement Significant Deficiency Federal Program: Charter Schools Program Assistance Listing Numbers: 84.282A Springville Community Academy (SCA) plans to develop a written procurement policy that incorporates the Federal regulations and procurement standards identified in §200.317 through 200.327. I, Corbin Dietrich, will work with the Board of Directors of SCA and our consultants with Indiana Charters to develop the appropriate procurement policies and procedures. We plan to draft and approve the required policies at the board meeting in January 2025. Sincerely, Corbin Dietrich, Treasurer

View Audit 334699

Finding 516684 (2024-008)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Special Tests & Provisions Subrecipient Monitoring

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we w...

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we will be implementing regular monitoring to ensure that patient accounts are accurate and reflect our posted sliding fee rates. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization plans to obtain Board approval for the updated sliding fee discount program in March 2025 and will continue to monitor throughout the year.

View Audit 334670

Finding 516665 (2024-001)

Significant Deficiency 2024

Eighth Judicial District Court

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Re...

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Registration and Exclusion to determine whether a vendor is eligible for receiving federal funds. Name of Individual Responsible for the corrective action plan: Steven D. Grierson, Court Executive Officer Anticipated Completion Date: November 18, 2024 The Eighth Judicial District Court remains committed to excellence regarding its fiduciary responsibilities and internal controls. We will work quickly to improve our practices and procedures as detailed in this finding and we look forward to implementing. On behalf of the Eighth Judicial District Court, I want to thank all the parties involved in the extraordinary effort to complete this report.

View Audit 334656

Finding 516659 (2024-001)

Significant Deficiency 2024

Habitat for Humanity of Greater Nashville

TN

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have alre...

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have already implemented procedures to ensure the certifications are signed and debarment and suspension searches are being retained from Sam.gov in our network files. Additionally, when bids are solicited, a bid packet containing all the required documentation will be distributed and copies of the certifications and bid details will be retained in our network files. As we move forward, we will perform internal audits on the documentation to ensure documentation has been received and retained in our records. Personnel Responsible for Corrective Action: Shelly Dillow, SVP of Accounting and Finance and Paul Harvey, SVP of Construction Anticipated Completion Date for Corrective Action: The Corrective Action has already been implemented as of the date of this report. If there are questions regarding this corrective action plan, please call Shelly Dillow, SVP of Accounting and Finance, at 615.942.1264. Sincerely, Shelly Dillow, SVP of Accounting and Finance Habitat for Humanity of Greater Nashville Paul Harvey, SVP of Construction Habitat for Humanity of Greater Nashville

View Audit 334638

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516578 (2024-001)

Significant Deficiency 2024

United Community and Family Services, Inc.

CT

Subrecipient Monitoring Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30...

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Section III- Federal Award Findings and Questioned Costs Community Health Centers, COVID-19 Community Health Centers, Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program, COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2024-001 – Special Tests Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Not a repeat finding. Action Taken 1) Monthly internal audits of new and existing patient records being entered into our practice management system. This review will ensure appropriate completion is entered into the Sliding Fee Scale field. 2) Review of accounts when new income verification forms are received from the patients to ensure that reported income aligns with the practice management system. In addition, we will perform audits of no more than 15 active Sliding Fee Scale patients for proper Sliding Fee percentage and calculation. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Frank Meaney, CFO at 860.822.4153. Sincerely yours, Frank Meaney Chief Financial Officer

View Audit 334517

Finding 516537 (2024-003)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

The Housing Authority of the Town of Carrollton, Missouri, is aware of the prevailing wage rate requirements. The Director was confused with the small purchase threshold and therefore did not require documentation on those contracts, but will in the future. The other contracts complied with the re...

The Housing Authority of the Town of Carrollton, Missouri, is aware of the prevailing wage rate requirements. The Director was confused with the small purchase threshold and therefore did not require documentation on those contracts, but will in the future. The other contracts complied with the requirement, but were not located on the audit date, therefore we agree with the finding. A checklist of required contract documents has been developed to assure compliance in the future.

View Audit 334475

Finding 516402 (2024-001)

None 2024

Trustees of Tufts College D/b/a Tufts University

MA

Subrecipient Monitoring § 200.332 § 200.501 § 200.521

2024-001 – Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2024 Assistance Listing Number: Various – All R&D Cluster awards wit...

2024-001 – Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2024 Assistance Listing Number: Various – All R&D Cluster awards with subrecipients Pass-through entities and ID Number: Various - All R&D Cluster awards with subrecipients Management acknowledges that certain subrecipient Uniform Guidance reports for subrecipients were not reviewed. As noted, 1 of the 25 selections tested was not included in the Post-Award review of subrecipient Uniform Guidance reports. Following a comprehensive review, 12 subrecipients were identified as inadvertently omitted from the overall report data used to conduct the subrecipient Uniform Guidance report analysis for the year ended June 30, 2024. After identification of the missing subrecipients and completed prior to the issuance of this report, the University reviewed the 12 respective entities’ Uniform Guidance reports or appropriate documentation and determined that there was no impact on Tufts University and no follow-up was deemed necessary. By June 30, 2025, and on an annual basis, the University’s Post-Award office will utilize automated reports including the complete data set to review all subrecipient Uniform Guidance reports, consistently document report information, findings noted, and follow-up performed with the subrecipient, if necessary. The consolidated analysis will be reviewed by the Director of Post-Award Research Administration and the University Controller.

View Audit 334355

Finding 516392 (2024-004)

Significant Deficiency 2024

McMurry University

TX

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifi...

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifiable information (PII). Responsible Individuals: Grant Greenwood, Interim Chief Operations Officer Corrective Action Plan: We agree with the auditors’ findings and recommendations. A change in contracted information technology service firms was initiated in February 2024 to be phased in by the existing contract termination date. New services include an on-site Chief Information Officer beginning August 2024. A pushout of MFA on all devices occurred during Fall 2024 semester. Other security enhancements are included. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516370 (2024-002)

Significant Deficiency 2024

National Trust for Historic Preservation in the United States

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.430

2024-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES – PAYROLL ACTIVITIES Procedures have been established requiring supervisors to review and approve time charged to Federal projects as a part of the internal control process and ongoing...

2024-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES – PAYROLL ACTIVITIES Procedures have been established requiring supervisors to review and approve time charged to Federal projects as a part of the internal control process and ongoing monitoring of federal awards. The current internal control policies and procedures will be strengthened and enforced to ensure employees are preparing and certifying, and supervisors and/or program managers are approving hours charged to all federal projects monthly. Individual(s) Responsible for Corrective Action Plan: John Chomiak Chief Financial & Administration Officer, NMSC 312-610-5615 Anticipated Completion Date: June 30, 2025

View Audit 334317

Finding 516356 (2024-001)

Material Weakness 2024

Liberty County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each sch...

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each school based on a rank system, which will comply with the FDOE guidelines for allocating funds to schools based on the percentage of students from low-income families. These formula-based spreadsheets are used when preparing the budget when applying for the grant each year. Throughout the fiscal year expenditures are checked to make sure the monies spent are still in rank order for each school. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs totaling $247,075 or allocate that amount to the applicable underfunded Title I schools. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516272 (2024-001)

Significant Deficiency 2024

Anne Arundel County Board of Education

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2024-001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: 211837-...

2024-001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: 211837-01 Award Period: 3/3/2021 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Purchasing Office had processes in place to ensure debarment status was checked before contract award. Both the contract checklist (attached) and the Qualifications Affidavit in the solicitation template contained debarment status language to ensure the necessary checks took place. Despite these processes, a contract for curriculum materials was not checked for debarment status before contract award. The cause of that oversight seems to be the different procurement processes used in instructional materials procurements. The contract was not competitively awarded, so they did not require a qualifications affidavit, which would have ensured the debarment status was checked. In this instance, a checklist was not included in the contract file as required, which would have also triggered a debarment check. In response, the Purchasing Office is adding a third layer of oversight - requiring that a revised contract affidavit (sample attached) is completed for every contract award. Language was added to the current contract affidavit that contains an affirmation by the contractor that they are not suspended or debarred by any government entity – local, state, and federal. The relevant section is highlighted in the attachment. To summarize, the Purchasing Office will engage the three processes listed below to ensure timely debarment checks are conducted on every contract, regardless of funding source. 1) Contract Checklist 2) Qualifications Affidavit 3) Contract Affidavit Name(s) of the contact person(s) responsible for corrective action: Mary Jo Childs Director of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 334095

Finding 516242 (2024-003)

Material Weakness 2024

School District of Cadott Community

WI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment § 200.326

The District is in the process of developing a procurement policy, including prevailing wage rate requirements and will ensure that subcontractors meet the requirements.

View Audit 334049 Questioned Costs: $1

Finding 516162 (2024-001)

Significant Deficiency 2024

Seneca Housing Corporation

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $950 from the operating account to the reserve for replacements a...

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $950 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.

View Audit 334001 Questioned Costs: $1

Finding 516068 (2024-001)

None 2024

Lincoln Elementary School District 156

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Anita ...

Condition: The School District did not comply with the requirements of filing reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.

View Audit 333853

Finding 515856 (2024-002)

Material Weakness 2024

Housing Authority of the City of Raleigh

NC

HUD Housing Programs Subrecipient Monitoring Material Weakness

Finding 2024-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Material Weakness - Housing Choice Voucher Program – ALN 14.871 Corrective Action Plan: Tenant Selection from Waiting List RHA has implemented its corrective action plan identified in the respo...

Finding 2024-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Material Weakness - Housing Choice Voucher Program – ALN 14.871 Corrective Action Plan: Tenant Selection from Waiting List RHA has implemented its corrective action plan identified in the response to the previous audit’s findings, including state-of-the-art YARDI waiting list management software and simplifying admissions preferences. By updating the waiting lists using the new software, the waiting lists are far more manageable now with less than 2,000 active applications. In addition, implementation of YARDI’s Application and Applicant portal have eliminated the need to use mistake-prone strategies like spreadsheets. The entire process is automated and simpler to use. Continued implementation of the software, including educating our applicants (and participants) will eliminate previous instances of noncompliance. RHA will monitor and conduct quality control measures to ensure full compliance. Anticipated Date of Completion. Implementation of all corrective actions are complete. RHA anticipates that it will be in compliance by the end of the current fiscal year—March 31, 2025. Person Responsible: Priscilla Batts, HCV Director, is principally responsible and accountable for the outcome above.

View Audit 333725

Finding 515852 (2024-003)

Significant Deficiency 2024

La Habra City School District

CA

Subrecipient Monitoring Reporting Significant Deficiency

The District had new staff and reporting documentation was not compiled in order to reconcile the amounts. Moving forward all documentation will be kept by two fiscal team members. The District was never notified by the California Department of Education or the Auditors that there was an obligation...

The District had new staff and reporting documentation was not compiled in order to reconcile the amounts. Moving forward all documentation will be kept by two fiscal team members. The District was never notified by the California Department of Education or the Auditors that there was an obligation to correct prior year FTE amounts in the next reporting period and therefor this has not yet been corrected. During the next open reporting period, the District will recreate all of the FTE reports and enter new data as required by the Audit team.

View Audit 333724

Finding 515844 (2024-001)

None 2024

University of Mount Olive, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that...

Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that caused the information to not be picked up and included in the weekly file. The problem has now been identified and corrected to ensure that such an oversight does not reoccur. Additionally, the University has implemented a new policy in terms of creating and updating student records. Anticipated Completion Date: December 9, 2024

View Audit 333710

Corrective Action Plans

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