Corrective Action Plans

Finding 389914 (2023-001)

None 2023

MD

Cash Management HUD Housing Programs Reporting

We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 ha...

We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 has been made to the account on October 21, 2022.

View Audit 300807

Finding 389908 (2023-004)

Significant Deficiency 2023

School District of the City of St. Louis

MO

Equipment & Real Property Management § 200.313

Finding 2023‐004 Personnel Responsible for Corrective Action: Charles Ellis, SLPS Fiscal Control Director Anticipated Completion Date: August 30, 2024 Corrective Action Plan: The finance department will engage an asset services firm to perform a physical inventory of the District’s capital assets fo...

Finding 2023‐004 Personnel Responsible for Corrective Action: Charles Ellis, SLPS Fiscal Control Director Anticipated Completion Date: August 30, 2024 Corrective Action Plan: The finance department will engage an asset services firm to perform a physical inventory of the District’s capital assets for fiscal year 2024.

View Audit 300804

Finding 389907 (2023-001)

None 2023

Hickernell Homes, INC

MD

Internal Control / Segregation of Duties

We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Ad...

We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Additionally, the senior accountant on a monthly basis will review the replacement reserve account to ensure automatic payments are timely. No further action is required.

View Audit 300801

Finding 389906 (2023-001)

None 2023

Lyngblomsten Apartments, Inc.

MN

HUD Housing Programs Internal Control / Segregation of Duties

2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve ...

2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve deposits to ensure deposit are made paid timely and for the correct amount. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We deposited the $70.25 that was underfunded in 2023 into the replacement reserve account on March 4, 2024. Name(s) of the contact person(s) responsible for corrective action: Todd Fliflet, CFO

View Audit 300798

Finding 389899 (2023-003)

Significant Deficiency 2023

Wide Ruins Community School

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: : Aurelia Tapaha, Business Manager/Human Resources Manager; Parthenia Tom, Payroll Technician Anticipated Completion Date: July 2024 Planned Corrective Action:...

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: : Aurelia Tapaha, Business Manager/Human Resources Manager; Parthenia Tom, Payroll Technician Anticipated Completion Date: July 2024 Planned Corrective Action: The School will conduct background investigations as soon as consent is signed by applicant or employee. Prioritization of background completion will be done in accordance with personnel policies and procedures.

View Audit 300789

Finding 389898 (2023-002)

Significant Deficiency 2023

Wide Ruins Community School

AZ

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding Number: 2023‐002 Program Names/Assistance Listing Titles: Indian School Equalization, Indian Schools Student Transportation Assistance Listing Numbers: 15.042, 15.046 Contact Person: Aurelia Tapaha, Business Manager/Human Resource Manager; Stephanie Woody, Business Technician Anticipated Com...

Finding Number: 2023‐002 Program Names/Assistance Listing Titles: Indian School Equalization, Indian Schools Student Transportation Assistance Listing Numbers: 15.042, 15.046 Contact Person: Aurelia Tapaha, Business Manager/Human Resource Manager; Stephanie Woody, Business Technician Anticipated Completion Date: July 2024 Planned Corrective Action: The School will revisit financial policies and procedures and strictly comply with procurement processes. There are specific requirements for different amounts of purchases. The School will review requisitions and ask for required documents before processing.

View Audit 300789

Finding 389897 (2023-001)

Material Weakness 2023

Wide Ruins Community School

AZ

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician; Aurelia Tapaha, Business Manager/Human Resource Manager; Jeannie Lewis, Principal Anticipated Completion Date: July 2024 Planned Corrective Action: The School will review the procurement flowcharts and required documents for Business Technician. The School will obtain training for chart of accounts training for business staff along with procurement training. Business staff and administrators will keep abreast of law changes, GASB updates, and budget changes with grants received. The School will review school credit and implement a timeframe where the no use of the credit card is enforced. The School will collect all required documents to process payments. The entire balance will be paid in full amount for each month. Training on use of credit cards will be given during orientation.

View Audit 300789

Finding 389896 (2023-001)

Material Weakness 2023

Monongalia County Urban Mass Transit Authority

WV

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.334

The party that was making sure of signatures and signatures of changes ended up in a backlog and lost time cards. If time cards are sent back for signatures a copy of the original will be kept until the signed ones come back, and follow up will be made on a timely basis.

View Audit 300786 Questioned Costs: $1

Finding 389895 (2023-001)

Significant Deficiency 2023

City of Pittsburg

CA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

With the implementation of the new software, Yardi Voyager 7s, a plan is in place to develop Standard Operating Procedures that are consistent with the City of Pittsburg’s Standard Operating Procedures. The Housing Authority Staff is updating the Administrative Plan to address operational procedures...

With the implementation of the new software, Yardi Voyager 7s, a plan is in place to develop Standard Operating Procedures that are consistent with the City of Pittsburg’s Standard Operating Procedures. The Housing Authority Staff is updating the Administrative Plan to address operational procedures and the Finance Department Staff are developing procedures for internal control and transactional review. The Housing Authority has and will continue to provide resources for training and education. The budget for Fiscal Year 2023-2024 includes an increased allocation for Staff Training. Source documents have been collected and data is under review. We have engaged our former Accountant II to assist with corrections for December 2021-June 2022. The current Accountant II is finalizing an open ticket with Yardi to correct errors to the software-generated VMS report for July 2022-November 2022. The reporting errors have been identified as originating from an improper account set up during initial implementation. We have opened a ticket with the software vendor and the Yardi Development team is reviewing our findings.

View Audit 300780

Finding 389891 (2023-002)

Significant Deficiency 2023

Pennsylvania College of Art & Design

PA

Significant Deficiency

Finding_ 2023-002 Recommendation: The college should take action steps to bring all regulated elements of the information security programs into compliance and documenting such procedures. Corrective Action: The college will facilitate both internal and external measures to comply with the standards...

Finding_ 2023-002 Recommendation: The college should take action steps to bring all regulated elements of the information security programs into compliance and documenting such procedures. Corrective Action: The college will facilitate both internal and external measures to comply with the standards to safeguard customer and student information. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately addressed with both internal and external resources deployed to achieve required compliance with safeguarding information and data security. These measures will be implemented prior to the June 30,2024 year end.

View Audit 300776

Finding 389890 (2023-001)

Significant Deficiency 2023

Pennsylvania College of Art & Design

PA

Questioned Costs Cash Management

Finding_ 2023-001 Recommendation: The college should establish procedures to ensure proper review and compliance with disbursements of federal funds, including controls over compliance, to ensure that federal funds are disbursed to student accounts in a timely manner in accordance with federal regul...

Finding_ 2023-001 Recommendation: The college should establish procedures to ensure proper review and compliance with disbursements of federal funds, including controls over compliance, to ensure that federal funds are disbursed to student accounts in a timely manner in accordance with federal regulations and conditions. Corrective Action: A control has been added to reconcile the posting of student federal monies with federal funds received by the college. The VP of Finance and Administration with coordinate with the Financial Aid officer to ensure funds are properly posted in a timely and compliant manner. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor's recommendation.

View Audit 300776 Questioned Costs: $1

Finding 389887 (2023-001)

Material Weakness 2023

Kayenta Unified School District No.27

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Correctiv...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District has created an assistant manager position that will oversee all mandatory and required reports as requested by the Department of Education and Grants management. The District has also reached out to Jon Chase with Grants management to determine the required status of the report. In the future, the District will create a calendar to determine all timelines are met.

View Audit 300772

Finding 389882 (2023-002)

Significant Deficiency 2023

Weld County School District Re-8

CO

Questioned Costs

COVID-19 Education Stabilization Fund Cluster – Assistance Listing No. 84.425 Recommendation: We recommend The District not rely on the CDE website for indirect cost calculation. Internal controls should be improved to calculate indirect costs based on the approved CDE rate and the actual expenditu...

COVID-19 Education Stabilization Fund Cluster – Assistance Listing No. 84.425 Recommendation: We recommend The District not rely on the CDE website for indirect cost calculation. Internal controls should be improved to calculate indirect costs based on the approved CDE rate and the actual expenditures during the fiscal year and the journal entry is posted once The District is confident the general ledger is complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Ensure prior to recording the indirect cost Journal Entry Weld County School District 8 will have all general ledger entries posted, and has received the approriate rate percenatge from the grantor. No activity is posted to the grant after the indirect cost allocation has been calculated and recorded. Names of the contact persons responsible for corrective action: Jessica Holbrook and Jennifer Archuleta Planned completion date for corrective action plan: June 30, 2024 If the Department of Education has questions regarding this plan, please call Jessica Holbrook at 303-857-3210.

View Audit 300769 Questioned Costs: $1

Finding 389881 (2023-001)

Material Weakness 2023

City of Coachella

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.

View Audit 300765

Finding 389879 (2023-003)

Significant Deficiency 2023

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2023-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001) Name of Contact Person Casey Reagan, Registrar, is responsible ...

2023-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001) Name of Contact Person Casey Reagan, Registrar, is responsible for ensuring student enrollment status for changes in enrollment are correct. Melissa White, Director of Financial Aid, is responsible for uploading the enrollment status reports to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum reported student enrollment status at changes in enrollment incorrectly. The Registrar and the Director of Financial Aid will work in conjecture to determine why the report that is pulled to upload to clearinghouse is not pulling accurate student enrollment status changes in enrollment. Once the error is identified and fixed, financial aid will pull the report and check to ensure everything is pulling correctly. Then, each month as the report is pulled, a random sampling of students will be pulled out of the report to be checked against the enrollment records to ensure that the report continues to pull correctly. Anticipated Completion Date The Registrar and Director of Financial Aid still needs to identify where the error is occurring. It is the goal to have this issue resolved before the end of the spring 2024 semester.

View Audit 300763

Finding 389878 (2023-002)

Material Weakness 2023

Tusculum University

TN

Student Financial Aid Subrecipient Monitoring Material Weakness

2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA polic...

2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA policy. Corrective Action Planned During the audit, it was noted that Tusculum did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University for the 2023 year. In fall 2023, IT, the Registrar, and the Director of Financial Aid met to discuss making sure that all of the new pieces of the GLBA policy were being implemented properly. In December of 2023, IT began the latest vulnerability scan and risk assessment to be in compliance with the risk assessment requirements of the GLBA Policy. This assessment should be completed by the end of spring 2024. The University is also working on updating its GLBA policies and procedures to align with the GLBA Policy. Anticipated Completion Date This process is currently ongoing and it is the University's goal to have ongoing GLBA policies updated and the risk assessment completed before the end of the 2023-2024 academic year.

View Audit 300763

Finding 389875 (2023-003)

Significant Deficiency 2023

Northern Essex Community College

MA

Reporting

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all gra...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all grant compliance and reporting mechanisms. We have updated our internal review procedures to ensure that all posted/issued reporting reconciles to the underlying account records. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of March, 2024. Contact Person Anthony DeGregorio, Comptroller & Director of Fiscal Services

View Audit 300758

Finding 389873 (2023-002)

Significant Deficiency 2023

Northern Essex Community College

MA

Questioned Costs Cash Management

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F, 84.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. As stated in our response to the prior year audit’s find...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F, 84.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. As stated in our response to the prior year audit’s finding, we did not realize that under the HEERF III Issued Guidelines/(FAQs) that as a grantee we were under an obligation to minimize the time between drawing down funds from G5 and paying obligations incurred by the college/grantee. We had thought that the related guidelines were similar to CARES/HEERF I and we wanted to ensure that we had drawn down the funds timely once they were awarded to the college. We have since coordinated with the Office of Postsecondary Education, United States Department of Education to reimburse them for interest income earned on unspent funds and returned the remaining/unused funds for the HEERF III Institutional Aid portion and the Minority Serving Institutional Funds portion. The College spent $41,007 of the remaining HEERF III Institutional Aid funds during the 90-day HEERF liquidation period after discussion with the United States Department of Education and returned the remaining amount of $70,031 in February 2024. The College returned the HEERF III Minority Serving Institutional Funds remaining amount of $144,014 in February 2024. The interest the College earned and returned to the United States Department of Education on the unspent funds amounted to $125,324, which was paid in two installments in July 2023 and February 2024. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of January 8, 2024. Contact Person Anthony DeGregorio, Comptroller & Director of Fiscal Services

View Audit 300758 Questioned Costs: $1

Finding 389872 (2023-001)

Significant Deficiency 2023

Northern Essex Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2023 Corrective Action Plan: The Registrar’s Office is responsible for enrollment reporting to the National Student Clearinghouse. Af...

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2023 Corrective Action Plan: The Registrar’s Office is responsible for enrollment reporting to the National Student Clearinghouse. After consulting with the Interim Registrar, it was determined that the two students in question were manually updated in the National Student Clearinghouse. There was no recollection regarding why the particular effective dates were used. The two student records have been corrected both in the National Student Clearinghouse and the National Student Loan Data System. Going forward, the Registrar’s Office will diligently ensure that the proper reporting of effective dates is submitted to the National Student Clearinghouse. We do not foresee any future issues. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of March 2024. Contact Person Despina Lambropoulos, Director of Financial Aid Shawna Lind, Interim Registrar

View Audit 300758

Finding 389871 (2023-001)

Significant Deficiency 2023

Community Action Center of Northfield, INC

MN

Eligibility Equipment & Real Property Management Subrecipient Monitoring

Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigat...

Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigate cost-efficient models of physical inventory for in-kind donated (free) food. Name(s) of Contact Person(s) Responsible for Corrective Action: Scott Wopata, Executive Director, will be responsible for leading correct actions Anticipated Completion Date: While CAC is hopeful to receive more accurate inventory records from our food sources, this is outside of our control. Additionally, initial research into inventory management systems have proven extremely cost prohibitive as they relate to technology and/or labor, especially related to in-kind donated (free) food. We will pilot manual weekly inventory counts in the 2024/25 fiscal year with full corrective actions to reflect the outcome of those pilot studies.

View Audit 300756

Finding 389864 (2023-004)

Significant Deficiency 2023

Home Healthcare, Hospice & Community Service, Inc. & Affiliate

NH

Cash Management Reporting

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels sp...

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels spreadsheet totals reconcile with the meals within the Serv Tracker reporting. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24

View Audit 300747

Finding 389863 (2023-003)

Significant Deficiency 2023

Home Healthcare, Hospice & Community Service, Inc. & Affiliate

NH

Procurement, Suspension & Debarment

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Accountant to ensure all vendors are added to Provider ...

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Accountant to ensure all vendors are added to Provider Trust regardless of dollar amount or program being charged. Prior year finding procedure was to review quarterly all vendors that reached the threshold of $25,000 would be added to Provider Trust for monitoring. The revised process will include all active vendors will be added to Provider Trust. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24

View Audit 300747

Finding 389859 (2023-002)

Significant Deficiency 2023

Home Healthcare, Hospice & Community Service, Inc. & Affiliate

NH

Questioned Costs Allowable Costs / Cost Principles

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Assistant to ensure all expenditures being charged to g...

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Assistant to ensure all expenditures being charged to grant are allowable based on Federal Cost Principles. Allowance for bad debt will be eliminated for programs that receive grant funding. Procedures will be revised as necessary and documented and staff will be trained on the new procedures. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/30/24

View Audit 300747 Questioned Costs: $1

Finding 389858 (2023-002)

Significant Deficiency 2023

Sunnycrest Village Project LLC

SD

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance...

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance where a disbursement of Project funds was not supported with a detailed receipt. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: The Project will implement new form for invoice approval completion which includes ensuring proper documentation is obtained and retained before disbursement of funds occurs. Anticipated Completion Date: May 31, 2024

View Audit 300735 Questioned Costs: $1

Finding 389857 (2023-001)

Significant Deficiency 2023

Sunnycrest Village Project LLC

SD

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: There was one vendor with expenditures in excess of $25,000 and the Project did not verify the vendor against the cent...

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: There was one vendor with expenditures in excess of $25,000 and the Project did not verify the vendor against the central contractor registry prior to entering into the transaction or on a periodic basis to ensure that the vendor was not suspended or debarred. Prior to adoption of a procurement policy, management entered into a transaction over the micropurchase threshold with a vendor and documentation was unable to be provided to support procurement compliance for the vendor. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: During May 2023, the Project adopted a written procurement policy which conforms to the Uniform Guidance and the policy has been followed during the year informally and formally upon adoption. The Project reviewed the vendor against the central contractor registry during 2024 and noted the vendor was not suspended or disbarred. Sunnycrest Village individuals leading procurements will be given instructions on procurement policy. Bidding form used will incorporate a reminder that for expenditures in excess of $25,000, it requires to verify the vendor against the central registry prior to entering into the transaction. Anticipated Completion Date: May 31, 2024

View Audit 300735 Questioned Costs: $1

Corrective Action Plans

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