Corrective Action Plans

Finding 194962 (2022-003)

Material Weakness 2022

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.305

Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the ov...

Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. These issues are being addressed with IN DWD.

View Audit 178568

Finding 194958 (2022-001)

None 2022

Jicarilla Apache Housing Authority

NM

Questioned Costs Subrecipient Monitoring Material Weakness

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director

View Audit 178564

Finding 194829 (2022-001)

Material Weakness 2022

Miles College

AL

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.

View Audit 178614 Questioned Costs: $1

Finding 179116 (2022-001)

None 2022

Saugus Union School Distict

CA

Subrecipient Monitoring Reporting Questioned Costs

The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance re...

The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.

View Audit 176879

Finding 179115 (2022-002)

None 2022

Saugus Union School Distict

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related...

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related to federal guidelines are in alignment on a Time and Effort document. This ensures that the supervisor has reviewed time and effort for accuracy and alignment within the federal guidelines and also acknowledges approval. The documents will then be sent to the Director of Categorical and Special Programs for final approval. This person will maintain these documents digitally and in hard copy form and ensure that all supervisors have affirmed their time and effort reporting.

View Audit 176879

Finding 178872 (2022-001)

Material Weakness 2022

Franklin Pierce School District No. 402

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ? .? Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of the District contact person: Tammy Bigelow 315 129th St. S. Tacoma, WA 98444 (253) 298-3035 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The standard of documentation required by SAO to satisfy "unmet" need in a paperless environment would have been hard to meet even if the District hadn't been in the midst of a pandemic. The District will work with the FCC to resolve this finding. The District will determine, in consultation with the FCC, any impacts to funds received in the current year (2022- 2023). In the future, the District will request further clarifications on direct federal award requirements that do not have clear guidance at the time of award or will not accept the awarded funds. Anticipated date to complete the corrective action: 7/7/2023 Engage Their Minds.

View Audit 176794 Questioned Costs: $1

Finding 178792 (2022-001)

Material Weakness 2022

Riverview Apartments Senior Housing

MN

Questioned Costs Subrecipient Monitoring Eligibility

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.

View Audit 176793

Finding 178568 (2022-001)

Material Weakness 2022

Pennington County Housing and Redevelopment Commission

SD

HUD Housing Programs Subrecipient Monitoring Material Weakness

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identifi...

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identified that the Commission did not reinspect units with failed inspections within 30 calendar days. In addition, the Commission did not abate Housing Assistance Payments (HAP) timely. Criteria: Re-inspections should be performed by an inspector within 30 calendar days of the initial failed inspection. HAP should be abated in instances where the owner or family failed to correct the HQS deficiencies within the required timeframe Repeat of Prior Year Finding: No Auditor?s Recommendation: The Commission should provide training for the inspector on Housing Quality Standards, the timeframes for correcting cited deficiencies, and logging the information within the compliance software. We recommend the Commission implement a system to ensure re-inspections are scheduled within 30 calendar days following a failed inspection. In addition, we recommend establishing a process for monitoring when HQS deficiencies are not corrected and when the Commission should abate HAP or terminate the HAP contract. Management?s Response: In completing the first SEMAP certification following the start of the COVID-19 pandemic, it was recognized that there was a slight deficiency in the overall compliance requirements concerning Housing Quality Standards (HQS). This deficiency was attributed to the following three factors: 1. There was an increase in the volume of HQS inspections completed during the fiscal year. We were catching up following COVID-19. 2. The sole housing authority?s inspector was inexperienced and untrained. Specifically, he was only hired in February 2021 to complete HQS inspections following the retirement of a long-term employee. 3. The HQS process did not receive the required supervision to maintain compliance. To correct the deficiency with HQS, the Commission addressed the underlying factors which led to the deficiency: 1. A level of normalization has been achieved in units needing HQS inspections following December 2021. 2. The inspector has received formal training from a reputable third-party vendor on the requirements of the HQS process. 3. Supervision of the Section 8 Program has been changed in February 2022, and systems and reports have been put in place to better monitor the program including HQS.

View Audit 176716

Finding 103817 (2022-001)

None 2022

Brevard College

NC

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

Reference No. 2022-001 Explanation: The College had not reported changes of withdrawn students to the NSLDS as required under the Uniform Grant Guidance for the year ended May 31, 2022. The College had a sy...

Reference No. 2022-001 Explanation: The College had not reported changes of withdrawn students to the NSLDS as required under the Uniform Grant Guidance for the year ended May 31, 2022. The College had a system upgrade in the Fall of 2021 and did not realize there was a bug in the system that did not properly report withdrawn students on one of the standard reports produced by the system. The College did not have another monitoring mechanism in place that would have alerted them to this deficiency in the automated system reporting. Corrective Action Plan: The Registrar's Office will change their enrollment status and dates in National Student Clearinghouse to reflect accurate information and contact NSLDS to report the issue. To ensure this doesn't happen in the future, these steps will be taken: ? IT will report the bug to Jenzabar. ? Registrar will manually create a new row in the Registration Transaction table anytime a student fully withdraws from a term. ? IT will create a report that flags any inconsistencies in hours in Student Registration vs. NSC status.

View Audit 97700

Finding 98125 (2022-101)

Material Weakness 2022

Pima County

AZ

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

Assistance Listings Number: Program Name: 97.024 Emergency Food and Shelter National Board Program Name of contact person: Regina Kelly, Director, Grants Management & Innovation Anticipated completion date: June 2024 Response: Pima County agrees with the finding. Pima County's federal award expen...

Assistance Listings Number: Program Name: 97.024 Emergency Food and Shelter National Board Program Name of contact person: Regina Kelly, Director, Grants Management & Innovation Anticipated completion date: June 2024 Response: Pima County agrees with the finding. Pima County's federal award expenditures have more than quadrupled since 2018, dramatically increasing the volume of subrecipients and the need for monitoring. The County recognized this challenge and procured services from a third-party entity to conduct subrecipient monitoring in the short term and assist in the development of a robust and effective subrecipient monitoring program to effectively address the rapid growth of subrecipient monitoring needs.

View Audit 94856

Finding 98124 (2022-001)

None 2022

Temple University Health System

PA

Questioned Costs Subrecipient Monitoring Cash Management

Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive R...

Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive Response to Violence (CRV) Program Reports are due within twenty (20) days after each quarterly reporting period. Condition/Context Temple University Health System (TUHS) received ARPA funding from the U.S Department of Health and Human Services, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Questioned Costs None. Recommendation We recommend TUHS submit the required reports within the time frame prescribed. Corrective Action Plan Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Action Date June 30, 2023 Final Implementation June 30, 2023 Name And Phone Number Of Person Responsible For Implementation Scott Charles, Trauma Outreach Manager (215)868-4658

View Audit 93428

Finding 98113 (2022-004)

Significant Deficiency 2022

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Subrecipient Monitoring § 200.332

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Subrecipient Monitoring Policy to include perf...

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Subrecipient Monitoring Policy to include performing subrecipient risk assessments on all subrecipient relationships that the Organization enters into. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. While the Subrecipient Monitoring Policy was updated, Mental Health Partners did not have procedures in place to ensure risk assessments were performed on all subrecipients for each grant period. The Controller, Grants Manager, and Contracts Manager are currently updating the internal controls and procedures to ensure that risk assessments are performed for each subrecipient for each grant period in compliance with 2 CFR 200.332(b). Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 91802

Finding 94088 (2022-001)

Significant Deficiency 2022

Banks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S45U210012 (Year: 2021) Questioned Costs: $16,384 Repeat of Prior Year Finding: None Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Daniel Oldham Telephone: 706-677-2222 Email: Daniel.oldham@banks.k12.ga.us

View Audit 85526 Questioned Costs: $1

Finding 93897 (2022-001)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will adopt a written procurement policy in accordance with the federal requirements. Since the inception of the Rural eConnectivity program, the Commission has followed the Town of Easton Charter Article IV, Section 2(e) when contracting with third party vendors. The Commission now recognizes compliance with the Charter does not satisfy the necessity for a separate procurement policy to fulfill federal requirements. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 92912 (2022-002)

Significant Deficiency 2022

Avila University

MO

Student Financial Aid Questioned Costs Special Tests & Provisions

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan ...

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: Management has hired a new Student Financial Services Director and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.

View Audit 83936

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90882 (2022-005)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reportin...

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reporting, the following deficiencies were noted: ? 1 of 81 students was reported to NSDLS with incorrect effective dates. ? 3 of 81 students were reported to NSLDS with incorrect status changes. ? 9 of 81 students were reported to NSLDS with incorrect program begin dates. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the high error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this high error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88853 (2022-012)

Material Weakness 2022

Big Horn County

MT

Procurement, Suspension & Debarment Subrecipient Monitoring

SEGREGATION OF DUTIES Name of Contact Person: Michael Opie Corrective Action: Big Horn County will separate duties whenever possible. Proposed Completion Date: Ongoing

View Audit 80816

Finding 88181 (2022-007)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88180 (2022-006)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educationa...

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 3 students were not properly reported as being required to be monitored by NSLDS. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88127 (2022-001)

Material Weakness 2022

Houston County Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.

View Audit 77655 Questioned Costs: $1

Finding 88042 (2022-003)

Material Weakness 2022

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Internal Control / Segregation of Duties Eligibility Material Weakness

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement...

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2023 If the Housing and Urban Development has questions regarding this plan, please call Mary Gilberts at 608-838-4000

View Audit 78103

Finding 86900 (2022-001)

None 2022

Tri-State Food Bank, INC

IN

Questioned Costs Subrecipient Monitoring Eligibility

Corrective Action Plan Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Requirement: The Organization must enter into written agreements with their subrecipient a...

Corrective Action Plan Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and a statement that subrecipient agencies are responsible for certain losses. Finding: During the testing of 37 subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic with regard to CSFP subrecipient agreements in Kentucky and Illinois. Effect of Finding: The Organization is not in compliance with applicable regulations. Recommendation: We recommend that the Organization update all agreements to include all required information and references. Corrective Action Plan: Management will immediately update all Illinois CSFP contracts with the required language that references 7 CFR section 247.4 and send the updated contracts to all participating Illinois sites for signature and return to Tri-State Food Bank. Contact Person Responsible for Corrective Action: Glenn Roberts, Executive Director Anticipated Completion Date: January 31, 2022

View Audit 87586

Finding 86279 (2022-001)

Significant Deficiency 2022

Charlotte Rhf Housing, Inc. Dba Barringer Gardens 053-Ee199

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing No. 14.157): The Property received a score of 59c* on a physical inspection of the Property performed on October 5, 2021 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Recommendation: Manageme...

Statement of Condition 2022-001 (Assistance Listing No. 14.157): The Property received a score of 59c* on a physical inspection of the Property performed on October 5, 2021 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Recommendation: Management should ensure all necessary repairs have been made. Management should continue to conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Action(s) taken or planned on the finding: Agree. Management has responded to HUD in regards to this inspection report and has addressed all health and safety issues. Management will continue to correct all remaining deficiencies noted and will implement a process of self-inspection of units and common areas.

View Audit 81129

Finding 84725 (2022-016)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial man...

FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial management system and with all expenditures reported monthly from the Treasurer to the Director overseeing the federal grant for review and final approval. The Director shall be one of the approvers within the approval chain of federal grant funds the Director oversees. The Director shall be responsible for reviewing and utilizing actual expenditure reports to complete the annual reports, or any other reports, prior to another documented review by the Treasurer or CFO. All documentation related to the reports shall be maintained for future audit purposes. Anticipated Completion Date: April 2023.

View Audit 90090

Corrective Action Plans

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