Corrective Action Plans

Finding 1168514 (2024-001)

Material Weakness 2024

Hoover Seniors

CA

HUD Housing Programs

The Corporation should file the December 31, 2024 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.

View Audit 380323

Finding 1168472 (2024-003)

Material Weakness 2024

Mana Maoli

HI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.430 § 200.516

Mana Maoli has implemented a practical review and reconciliation step as part of payroll processing. This step compares approved timesheets to payroll register hours to help ensure that payroll allocations to federal programs are based on accurate records. This reconciliation is integrated into the ...

Mana Maoli has implemented a practical review and reconciliation step as part of payroll processing. This step compares approved timesheets to payroll register hours to help ensure that payroll allocations to federal programs are based on accurate records. This reconciliation is integrated into the existing payroll workflow to avoid added administrative burden. Management will conduct periodic reviews of payroll records and refine the process as needed to maintain reasonable assurance of accuracy, recognizing that the goal is continuous improvement. Anticipated completion date: December 31, 2026

View Audit 380292

Finding 1168471 (2024-002)

Material Weakness 2024

Mana Maoli

HI

Allowable Costs / Cost Principles § 200.302 § 200.403

During the FY2024 audit, Mana Maoli began implementing improvements to strengthen documentation practices for federal expenditures. These improvements include: Incorporating a centralized electronic system for retaining invoices, receipts, and other supporting documentation. Reinforcing existing app...

During the FY2024 audit, Mana Maoli began implementing improvements to strengthen documentation practices for federal expenditures. These improvements include: Incorporating a centralized electronic system for retaining invoices, receipts, and other supporting documentation. Reinforcing existing approval procedures as part of the disbursement workflow. Providing targeted staff reminders and guidance on documentation expectations related to federal awards. Conducting periodic spot-checks of documentation to confirm consistency and identify any areas needing clarification. These steps are designed to strengthen controls using the organization’s existing capacity and tools. Mana Maoli will continue monitoring the process and making incremental refinements as needed. Anticipated completion date: June 30, 2026

View Audit 380292

Finding 1168440 (2024-005)

Material Weakness 2024

Fremont County School District No. 14

WY

Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION FINDING 2024-005 - SEGREGATION OF DUTIES Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will continue to refine the segregation of duties within the business office as staffing levels allow...

CORRECTIVE ACTION FINDING 2024-005 - SEGREGATION OF DUTIES Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will continue to refine the segregation of duties within the business office as staffing levels allow. With recently filled positions, the District will assign responsibil ities in a manner that reduces risk and ensures adequate separation of key accounting functions is maintained.

View Audit 380215

Finding 1168439 (2024-004)

Material Weakness 2024

Fremont County School District No. 14

WY

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION FINDING 2024-004 - CASH MANAGEMENT AND RECONCILIATION OF ACCOUNTS Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will strengthen controls over cash management by performing month ly reconcil...

CORRECTIVE ACTION FINDING 2024-004 - CASH MANAGEMENT AND RECONCILIATION OF ACCOUNTS Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will strengthen controls over cash management by performing month ly reconciliations of all cash and investment accounts and by implementing supervisory review procedures. These measures will improve the accuracy of federal program reporting and overall financial reporting rel iability.

View Audit 380215

Finding 1168438 (2024-003)

Material Weakness 2024

Fremont County School District No. 14

WY

Cash Management Internal Control / Segregation of Duties Material Weakness

CORRECTIVE ACTION FINDING 2024-003 - RESTATEMENT OF BEGINNING FUND BALANCE Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will improve internal controls over financial reporting by implementing ongoing revie...

CORRECTIVE ACTION FINDING 2024-003 - RESTATEMENT OF BEGINNING FUND BALANCE Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Jordan Sarmo, Business Manager Management Response: The District will improve internal controls over financial reporting by implementing ongoing review and reconciliation of balance sheet accounts, ensuring investments are recorded at fair value, and resolving interfund and cash transactions timely. Continued oversight and, when necessary, external consultation will be used to ensure accurate reporting going forward.

View Audit 380215

Finding 1168389 (2024-002)

Material Weakness 2024

Casa

NC

Subrecipient Monitoring Reporting

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Rob...

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended 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. Findings and Questioned Costs: Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted Government Auditing Standards and Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Finding 2024-002: U.S. Department of Housing and Urban Development, HOME Investments Partnerships Program Recommendation: Management should implement procedures to track the HOME units inspections in order to properly document when the unit has passed a HQS inspection, and determine when the unit's next required inspection is due based on the number of HOME units at the property, as some are required annually, biennially, and triennially. Management should also implement procedures for saving inspection results and corrective actions, and provide training for staff on compliance documentation requirements. Management's Response and Corrective Action Plan: Management agrees with the recommendation and will implement procedures to track HOME unit inspections through updated Tenant Selection Plans and tags in property management software, ensuring proper documentation of inspection results and scheduling of subsequent inspections according to required frequencies (annual, biennial, or triennial). Procedures will also be formalized for saving inspection reports. Corrective actions will continue to be entered into current property management software. Additionally, staff will receive training on inspection compliance and documentation requirements to ensure consistent and accurate recordkeeping. Implementation and utilization of partner provided portals will allow for easier tracking and reporting of HOME units. If you have questions regarding this plan, please call Everett McElveen at 919-754-9960. Sincerely yours, Everett McElveen CASA

View Audit 380207

Finding 1168388 (2024-001)

Material Weakness 2024

Casa

NC

Eligibility Internal Control / Segregation of Duties Reporting

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Rob...

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended 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. Findings and Questioned Costs: Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted Government Auditing Standards and Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Finding 2024-001: U.S. Department of Housing and Urban Development, HOME Investments Partnerships Program Recommendation: Management should implement procedures to track tenant's annual recertification dates to ensure timely recertification; utilize checklists to ensure all required documentation, including income verification, disability and homelessness statuses, utility allowance calculations, background checks, and HOME lease addendums are properly maintained; conduct periodic internal audits of tenant's files; and evaluate staffing capacity of the leasing department. Management's Response and Corrective Action Plan: Management agrees with the recommendation and has already adjusted procedures to track annual recertification dates, supported by checklists to ensure all required documentation is complete and accurate. Periodic internal audits of tenant files will be conducted to maintain compliance. Additionally, a newly hired Senior Director of Operations will have total oversight of this process to ensure all recommendations are followed. Leasing staff continue to complete training to develop their knowledge and abilities. If you have questions regarding this plan, please call Everett McElveen at 919-754-9960. Sincerely yours, Everett McElveen CASA

View Audit 380207

Finding 1168381 (2024-004)

Material Weakness 2024

Casa

NC

Reporting Internal Control / Segregation of Duties § 200.510

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Rob...

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended 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. Findings and Questioned Costs: Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted Government Auditing Standards and Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Finding 2024-004: U.S. Department of Housing and Urban Development, Community Project Funding Recommendation: Management should implement stronger internal controls over the preparation and review of the SEFA. This should include reconciliation procedures between grant records, accounting records, and the SEFA, as well as a formal review by finance leadership prior to submission. Management's Response and Corrective Action Plan: Management agrees with the finding and will ensure that the SEFA is accurate going forward via enhanced review of the organizations funding. If you have questions regarding this plan, please call Everett McElveen at 919-754-9960. Sincerely yours, Everett McElveen CASA

View Audit 380207

Finding 1168380 (2024-003)

Material Weakness 2024

Casa

NC

Reporting Internal Control / Segregation of Duties § 200.329

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Rob...

CASA 624 W Jones St. Raleigh, North Carolina 27603 CORRECTIVE ACTION PLAN December 9, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 CASA (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended 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. Findings and Questioned Costs: Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted Government Auditing Standards and Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Finding 2024-003: U.S. Department of Housing and Urban Development, Community Project Funding Recommendation: Management should review the grant agreement and applicable federal regulations to identify all required reports, and implement procedures to ensure submission of all required reports by their due dates. Management's Response and Corrective Action Plan: Management agrees with the finding and is taking steps to file all required reports. If you have questions regarding this plan, please call Everett McElveen at 919-754-9960. Sincerely yours, Everett McElveen CASA

View Audit 380207

Finding 1168372 (2024-001)

Material Weakness 2024

City of Stevenson

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Stevenson January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Stevenson January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of City contact person: Wesley Wootten, City Administrator PO Box 371 Stevenson, WA 98648 509-427-5970 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City will strengthen oversight of federally funded projects by enhancing internal review and documentation processes. 1. A project compliance tracking form will be created and used for each project to document required wage rate verifications, funding sources, reporting deadlines, and accounting setup. This form will be reviewed and updated annually to ensure compliance with current federal requirements. 2. The City will also create a reimbursement tracking system to monitor project reimbursements and ensure consistency with the SEFA. 3. Staff responsible for project and grant administration will attend training opportunities related to federal compliance and wage rate requirements to ensure continued understanding and adherence. Anticipated date to complete the corrective action: December 31, 2025

View Audit 380170

Finding 1168325 (2024-004)

Material Weakness 2024

Borough of Orwigsburg

PA

Allowable Costs / Cost Principles § 200.403 § 200.405

Finding reference: 2024-004 - Inappropriate Allocation of Expenses The following steps were taken to bring the Borough into compliance. 1. Both the accounting specialist and the Borough Manger have implemented a tracking system to cross reference and monitor compliance of both payments and receipts ...

Finding reference: 2024-004 - Inappropriate Allocation of Expenses The following steps were taken to bring the Borough into compliance. 1. Both the accounting specialist and the Borough Manger have implemented a tracking system to cross reference and monitor compliance of both payments and receipts of all grant funds. 2. Implemented June 2025.

View Audit 380127

Finding 1168324 (2024-003)

Material Weakness 2024

Borough of Orwigsburg

PA

Procurement, Suspension & Debarment § 200.318

Corrective action plan to address finding 2024-003 - No written procurement policy. The following steps will be taken to bring the Borough into compliance. 1. A policy was developed by the manager 2. The policy was shared with Borough Council members in November. 3. At the Borough council meeting (1...

Corrective action plan to address finding 2024-003 - No written procurement policy. The following steps will be taken to bring the Borough into compliance. 1. A policy was developed by the manager 2. The policy was shared with Borough Council members in November. 3. At the Borough council meeting (12/10/2025) the policy was formally presented for adoption. 4. The policy was effective upon completion of the vote at the December meeting.

View Audit 380127

Finding 1168319 (2024-002)

Material Weakness 2024

Wickliffe City School District

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430 § 200.516

The District Director of Student Services will monitor and make sure that all personnel who serve under federal programs have their time properly documented using semi-annual certification forms or other appropriate time and effort methods.

View Audit 380077

Finding 1168237 (2024-009)

Material Weakness 2024

Heritage University

WA

Allowable Costs / Cost Principles § 200.430

Planned corrective actions: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Heritage continues to work on the process to improve with further training. Name of Respon...

Planned corrective actions: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Heritage continues to work on the process to improve with further training. Name of Responsible Party: 1. Rachel Castijella, Grant Accountant 2. Terri Slack, Fiscal Agent 3. Ivan Banks, Interim Provost 4. Joanne Fernandez, Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168229 (2024-008)

Material Weakness 2024

Heritage University

WA

Allowable Costs / Cost Principles § 200.430

Planned corrective actions: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Heritage continues to work on the process to improve with further training. Name of Respon...

Planned corrective actions: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Heritage continues to work on the process to improve with further training. Name of Responsible Party: 1. Rachel Castijella, Grant Accountant 2. Terri Slack, Fiscal Agent 3. Ivan Banks, Interim Provost 4. Joanne Fernandez, Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168227 (2024-007)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Eligibility Significant Deficiency

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the fa...

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Student Affairs on January 7, 2025. This group will continue to work on implementing the proper controls to ensure that the determination of student eligibility for Title IV aid is appropriate and has supporting documentation. Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. Joanne Fernandez, Controller 4. Marla Withers, Assistant Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168226 (2024-006)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Special Tests & Provisions Significant Deficiency

Planned corrective actions: A letter dated August 15,2024 from the Department of Education stated “the liquidation of Heritage University’s Federal Perkins Loan portfolio is complete.” Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. 3. J...

Planned corrective actions: A letter dated August 15,2024 from the Department of Education stated “the liquidation of Heritage University’s Federal Perkins Loan portfolio is complete.” Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. 3. Joanne Fernandez, Controller 4. Marla Withers, Assistant Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2025

View Audit 380015

Finding 1168225 (2024-005)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Special Tests & Provisions Significant Deficiency

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the fa...

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Student Affairs on January 7, 2025. This group has helped to guide the Registrar's Office in the development and workflow structure of an electronic withdrawal form that must be routed through several required offices, including Financial Aid, to ensure that processes including R2T4 calculations are completed for each student who withdrawals during the semester. This structure is now in place. Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. J.T. Menard, Registrar 3. Ivan Banks, Interim Provost 4. Corey Hodge, VP for Student Affairs 5. Joanne Fernandez, Controller 6. Marla Withers, Assistant Controller 7. Sagrario Armenta Jimenez, CFO 8. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168224 (2024-004)

Material Weakness 2024

Heritage University

WA

Equipment & Real Property Management § 200.313

Planned corrective actions: Currently an informal yearly review of fixed assets between the operations and business offices is being done. Heritage has an asset inventory that is manually maintained, which indicates the items that are purchased with federal funds. Heritage’s operations department is...

Planned corrective actions: Currently an informal yearly review of fixed assets between the operations and business offices is being done. Heritage has an asset inventory that is manually maintained, which indicates the items that are purchased with federal funds. Heritage’s operations department is taking ownership of documenting university fixed assets and deploying an asset management software. This will be helpful in conducting physical inventories in the future. Name of Responsible Party: 1. Aaron Krantz, AVP for Technology & Operations 2. Joanne Fernandez, Controller 3. Sagrario Armenta Jimenez, CFO 4. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168222 (2024-003)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Reporting Internal Control / Segregation of Duties

As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Stud...

As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Student Affairs on January 7, 2025. When the registrar office sends their enrollment reporting through the clearing house, financial aid will have a person with access to NSLDS to spot check to ensure enrollment is submitted correctly and in a timely manner. A system will be developed where spot checks will be done monthly on a few random students. Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. J.T. Menard, Registrar 3. Ivan Banks, Interim Provost 4. Corey Hodge, VP for Student Affairs 5. Joanne Fernandez, Controller 6. Marla Withers, Assistant Controller 7. Sagrario Armenta Jimenez, CFO 8. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168221 (2024-002)

Material Weakness 2024

Heritage University

WA

Allowable Costs / Cost Principles § 200.430

Planned Corrective Action: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Even though DOE noted that “this finding resolved and closed.”, Heritage continues to work ...

Planned Corrective Action: Heritage implemented a new system, however Heritage continues to encounter mistakes on correctly completing the time & efforts due to the differences in length of faculty contracts. Even though DOE noted that “this finding resolved and closed.”, Heritage continues to work on the process to improve with further training. Name of Responsible Party: 1. Rachel Castijella, Grant Accountant 2. Terri Slack, Fiscal Agent 3. Ivan Banks, Interim Provost 4. Joanne Fernandez, Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated Completion Date: 6/30/2026

View Audit 380015

Finding 1168207 (2024-005)

Material Weakness 2024

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

AHC has revised its patient intake procedures to ensure that all required documentation is collected and verified at the point of service. An electronic eligibility checklist has been integrated into the EHR, and staff have been trained to collect alternative income documentation where appropriate. ...

AHC has revised its patient intake procedures to ensure that all required documentation is collected and verified at the point of service. An electronic eligibility checklist has been integrated into the EHR, and staff have been trained to collect alternative income documentation where appropriate. Monthly audits of ten patient files per site are conducted, and exceptions are logged and resolved within ten business days. Policies and procedures have been updated to reflect documentation and compliance standards. Ongoing monitoring and periodic staff retraining continue to support program integrity and compliance with federal requirements. Moving forward, responsibility for managing the sliding fee discount process will transition from front-desk personnel to the Revenue Cycle department to ensure stronger oversight and accountability.

View Audit 380010

Finding 1168206 (2024-004)

Material Weakness 2024

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Reporting § 200.512

Due to staffing limitations, AHC did not meet the required FAC filing deadline for the audit period. To prevent future delays, AHC has implemented procedures to ensure timely submissions and will adhere strictly to all future reporting deadlines. Responsibility for monitoring and completing the FAC ...

Due to staffing limitations, AHC did not meet the required FAC filing deadline for the audit period. To prevent future delays, AHC has implemented procedures to ensure timely submissions and will adhere strictly to all future reporting deadlines. Responsibility for monitoring and completing the FAC submission has been clearly assigned, and deadline tracking has been incorporated into the organization’s compliance calendar.

View Audit 380010

Finding 1168203 (2024-003)

Material Weakness 2024

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Reporting § 200.510

AHC has implemented a comprehensive process to ensure the accuracy and completeness of its Schedule of Expenditures of Federal Awards (SEFA). A federal award register has been created, detailing ALNs/CFDA numbers, award numbers, and pass-through information. Quarterly reconciliations of the SEFA to ...

AHC has implemented a comprehensive process to ensure the accuracy and completeness of its Schedule of Expenditures of Federal Awards (SEFA). A federal award register has been created, detailing ALNs/CFDA numbers, award numbers, and pass-through information. Quarterly reconciliations of the SEFA to the general ledger and individual grant records are performed, with supervisory review and sign-off to confirm accuracy. All general ledger grant segments are now mapped to SEFA reporting lines, and completeness checks are conducted using HRSA and MDHHS award confirmations. During the FY 2024 audit, it was identified that certain foundation grant CFDA numbers were missing from the SEFA schedule, resulting in incomplete reporting. In response, AHC has implemented a new policy requiring that all new grant awards undergo verification of CFDA numbers and federal expenditure classification prior to inclusion in the SEFA. This additional layer of review ensures that all awards are properly captured and reported in compliance with Uniform Guidance requirements. Finance staff have been retrained on SEFA preparation and federal reporting requirements, and quarterly monitoring continues to ensure ongoing compliance, completeness, and accuracy of all reported expenditures.

View Audit 380010

Corrective Action Plans

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