Corrective Action Plans

Finding 4950 (2023-004)

Significant Deficiency 2023

NJ

School Nutrition Programs Eligibility Cash Management

Method of Implementation - The School District shall obtain and provide necessary training to personnel regarding A.S.S.A. reporting guidelines and low income eligibility guidelines; the School District shall ensure student lunch statuses are documented appropriately throughout the District's online...

Method of Implementation - The School District shall obtain and provide necessary training to personnel regarding A.S.S.A. reporting guidelines and low income eligibility guidelines; the School District shall ensure student lunch statuses are documented appropriately throughout the District's online databases {PowerSchool, PaySchools, IEP Direct, etc.). Responsible for Implementation - Food Service Director, School Accountant & School Business Administrator. Implementation Date - Immediate

View Audit 7188

Finding 4946 (2023-003)

Significant Deficiency 2023

West Deptford Board of Education

NJ

School Nutrition Programs Cash Management Internal Control / Segregation of Duties

Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service...

Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service Director, School Accountant & School Business Administrator. Implementation Date - Immediate

View Audit 7188

Finding 4942 (2023-002)

None 2023

West Deptford Board of Education

NJ

School Nutrition Programs

Method of Implementation - The Food Service Director shall maintain a listing of necessary food service operational enhancements and capital expenditures. By April of each year, the Food Service Director will review cash and expenditures for prior months. If cash is expected to accumulate in excess ...

Method of Implementation - The Food Service Director shall maintain a listing of necessary food service operational enhancements and capital expenditures. By April of each year, the Food Service Director will review cash and expenditures for prior months. If cash is expected to accumulate in excess of 3 months average expenditures, the Food Service Director will begin to purchase items for the Food Service operation contained on the list referenced above. A plan is in place for expending the funds but it is in the review process. The SBA has also began budgeting percentages of different salaries in the cafeteria budget (custodial, accountant, etc). Person Responsible for Implementation - Food Service Director & School Business Administrator. Implementation Date - 6/30/2024

View Audit 7188

Finding 4939 (2023-001)

Material Weakness 2023

Entheos Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023-001 Finding Summary: Entheos Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER an...

Finding 2023-001 Finding Summary: Entheos Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Entheos Academy ESSER expenditures and number of specific positions supported with ESSER funds for funds received outside of the required reporting period. Responsible Individuals: Brian Cates, Business Manager and Ester Blackwell Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 7186

Finding 4938 (2023-003)

Material Weakness 2023

Wittenberg-Birnamwood School District

WI

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone ot...

Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. CLA also recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement additional controls in response to this finding. When payroll rate changes occur payroll personnel will process a report of all pay records for the Superintendent to review and compare to the board approved rates to ensure accurate rates are being used. He will sign off on the report and it will be retained. In addition, the Superintendent will add a review process for all reporting requirements related to ESSER reports. The District Accountant will continue to prepare the ESSER annual report and the Superintendent will subsequently review and approve this report. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 2023-24 fiscal year

View Audit 7185

Finding 4936 (2023-002)

Significant Deficiency 2023

District School Board of Escambia County Florida

FL

Questioned Costs Procurement, Suspension & Debarment

Planned Corrective Action Plan: When using cooperative purchasing agreement, District staff will require documentation from the vendor of compliance with prevailing wage or Davis-Bacon Act when using Federal funds. Anticipated Completion: Completed Responsible Contact Person: M. Keith Wasdi...

Planned Corrective Action Plan: When using cooperative purchasing agreement, District staff will require documentation from the vendor of compliance with prevailing wage or Davis-Bacon Act when using Federal funds. Anticipated Completion: Completed Responsible Contact Person: M. Keith Wasdin, Director, Facilities Planning Response: The District contends that the service obtained through these contracts were not considered "construction" as no design professional nor general contractor (GC) was needed and no permits were required to perform the work. Rather they were viewed as a "Maintenance" activity that are routinely carried out by the same vendors working under the same contracts using local funds.

View Audit 7162 Questioned Costs: $1

Finding 4934 (2023-001)

Significant Deficiency 2023

District School Board of Escambia County Florida

FL

School Nutrition Programs Eligibility

Planned Corrective Action Plan: Upon initial notification of the verification findings, the District Food Services department immediately began corrective action to ensure the success of the SY 23-24 Verification. Specifically, three Food Services Office staff members were actively involved in the ...

Planned Corrective Action Plan: Upon initial notification of the verification findings, the District Food Services department immediately began corrective action to ensure the success of the SY 23-24 Verification. Specifically, three Food Services Office staff members were actively involved in the Verification training offered by the governing State agency, as well as, the software provider. All questions throughout the verification process were immediately asked of the State agency and/or software provider as appropriate. All supporting documents were reviewed by two staff members at the time of submission. Once verification was completed on November 15, 2023, a report was pulled to show change in status. The change in status for families that did and did not respond was reviewed by two staff members to ensure accuracy. Anticipated Completion: 11/16/2023 Responsible Contact Person: Jaleena Davis, Director - School Food Services

View Audit 7162

Finding 4930 (2023-001)

None 2023

Beulah Heights University

GA

Student Financial Aid Subrecipient Monitoring Eligibility

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in c...

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Two (2) out of 16 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 16 students tested did not have a post withdrawal disbursement within the allotted days of the school’s withdrawal date determination. 3. One (1) out of 16 students tested did not have Title IV funds returned within the allotted days of the school’s withdrawal date determination. 4. One (1) out of 16 students received Title IV funding and was not charged for courses taken. The questioned cost is $124. The funds were subsequently returned to the USDE. 5. One (1) out of 16 students received a Pell grant greater than the amount for which the student was eligible. The questioned cost is $862. The funds were subsequently returned to the USDE. 6. Five (5) out of 16 students were selected for refund canceled check testing. There was no documentation provided to test signatures for two (2) of the students selected. All requested documents were subsequently provided. 7. One (1) out of 16 students tested was eligible for a Federal Direct Subsidized loan and was not awarded. 8. One (1) out of 16 students tested had an award letter that stated subsequent Title IV disbursements were available to the student and the subsequent disbursements were not awarded." The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Corrective Actions – 1. NSLDS reporting is actively reconciled monthly with our third-party financial aid servicer and, as of November 16, 2023, the University confirmed 97.34% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. Student Information System integration with third-party financial aid servicer’s system will allow the University to improve timing of drop notifications to ensure the third-party financial aid servicer is notified timely. The University will continue to monitor and review the process of withdrawal disbursement more thoroughly with the third-party financial aid processor to ensure that they are processed timely. 3. The University will monitor and review the process of returning Title IV funds to ensure that returns are processed timely. 4. The University has implemented a process that cross-checks enrollment with financial aid funding to identify and address situations in which students are inappropriately awarded Title IV funding. 5. The University is working with its third-party financial aid servicer to ensure Pell grants are awarded appropriately and within the amounts eligible. The University will ensure timely enrollment changes are sent to third-party financial aid servicer for any adjustments to aid eligibility. 6. The University has robust controls related to student refunds, and will continue to enforce these controls and retain the necessary documentation. 7. The University is working with its third-party financial aid servicer to ensure Federal Direct Subsidized Loans are awarded in all cases where appropriate. This is a unique situation where the FA software failed to recognize NSLDS information. The third-party financial aid servicer will monitor students closer until the system issue is resolved. 8. The Universiy is working with its third-party financial aid servicer to ensure Title IV disbursements, as outlined in award letters, are ultimately awarded.

View Audit 7158

Finding 4928 (2023-006)

Material Weakness 2023

Hesperia Community Schools

MI

Questioned Costs Allowable Costs / Cost Principles

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for ...

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for the amount of retirement costs charge to the federal program. Certain of the District's federal expenditures were not documented in accordance with the Uniform Guidance. Auditor Recommendation: We recommend that the District staff in charge of payroll administration familiarize themselves with the documentation requirements of the Uniform Guidance and retain supporting documentation to support the fringe benefit costs charged to federal awards. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. The District wit follow the auditor’s recommendation Responsible Party. Bryan Mey, Superintendent, and Patricia Budde, Business Manager Date of Planned Corrective Action. June 30, 2024

View Audit 7151 Questioned Costs: $1

Finding 4926 (2023-005)

Significant Deficiency 2023

Hesperia Community Schools

MI

Allowable Costs / Cost Principles

Auditor Description of Condition and Effect: During testing of payroll disbursements, it was noted that: 1) no documentation was found to support the $50.00 per run summer bus driver rate or the $500 stipend bonus paid to summer bus drivers, and 2) Two of the contracts selected were pro-rated for la...

Auditor Description of Condition and Effect: During testing of payroll disbursements, it was noted that: 1) no documentation was found to support the $50.00 per run summer bus driver rate or the $500 stipend bonus paid to summer bus drivers, and 2) Two of the contracts selected were pro-rated for late start (total hours expected) and for number of pay periods spread). The amounts were eventually recalculated with available documents, but the initial calculation of the pro-ration was not retained by management. Certain of the District's federal expenditures were not documented in accordance with the Uniform Guidance. Auditor Recommendation: We recommend that the District staff in charge of payroll administration familiarize themselves with the documentation requirements of the Uniform Guidance and retain supporting documentation to support the payroll costs charged to federal awards. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. The District wit follow the auditor’s recommendation Responsible Party. Bryan Mey, Superintendent, and Patricia Budde, Business Manager Date of Planned Corrective Action. June 30, 2024

View Audit 7151

Finding 4923 (2023-003)

Material Weakness 2023

Hannibal School District No. 60

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.

View Audit 7144

Finding 4922 (2023-002)

None 2023

Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc

FL

Cash Management HUD Housing Programs Reporting

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the repla...

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the replacement reserve account, however there was a miscalculation due to an unused portion of a pre-release 9250 being included in the calculation of required deposits. A new process has been put into place ensuring all unused 9250 funds are reimbursed and a proper description is used to identify the reimbursement vs. funding. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 7120

Finding 4921 (2023-001)

None 2023

Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N Universit...

Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Management has implemented new procedures in addition to having compliance send email reminders to ensure the timely processing of PRAC renewals.

View Audit 7120

Finding 4917 (2023-002)

Significant Deficiency 2023

Iowa Finance Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ER...

Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ERA and CSLRF; and, for one quarterly ERA report tested, key line items were blank in the submitted report that was provided to the auditors. Despite multiple attempts in September and October 2023 to obtain a copy of the submitted report from the Department of Treasury, a copy has not been made available by Department of Treasury with the completed lines. Responsible Individuals: Brian Sullivan, Chief Programs Officer (ERA) and Aaron Smith, Chief Bond Programs Director (CSLRF) Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission for the CSLRF program. We will also ensure additional steps are taken to document the data submitted by Iowa Finance Authority in the US Treasury online reporting portal until such time as the portal is able to produce accurate reporting for ERA. This review process will be implemented immediately effective with the treasury reporting submitted for the quarter end December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 7097

Finding 4911 (2023-001)

Material Weakness 2023

Shenandoah Valley School District

PA

Internal Control / Segregation of Duties Reporting School Nutrition Programs

The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-001: Repor...

The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-001: Reporting: Child Nutrition Cluster Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish internal control procedures over reporting requirements. Action: Cafeteria Manager will meet with Business Manager or Assistant Business Manager to review child nutrition reports prior to submission for reimbursements. Date for Completion: December 1, 2023

View Audit 7094

Finding 4907 (2023-001)

Significant Deficiency 2023

Narragansett Regional School District

MA

Cash Management School Nutrition Programs Significant Deficiency

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system rep...

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system reports as support for the monthly claims for reimbursement. Anticipated Completion Date: September 2023 Contact: Ann-Marie Geyster, School Business Manager

View Audit 7093

Finding 4902 (2023-001)

None 2023

Archdiocese of Chicago

IL

Reporting

Financial reports are required to be submitted on a monthly basis within 15 days after month-end or by the specified due date per the terms of the grant agreement. In addition, performance reports are required to be submitted on a monthly basis within 15 days of month-end or by the specified due dat...

Financial reports are required to be submitted on a monthly basis within 15 days after month-end or by the specified due date per the terms of the grant agreement. In addition, performance reports are required to be submitted on a monthly basis within 15 days of month-end or by the specified due date. The financial and performance reports were submitted in a short time following the due date. The delay is attributed to turnover in the staff producing the agency's reports and the limited availability of other resources to assist. The Administrative and Service Delivery Operations of the Archdiocese of Chicago was not notified by the funder of any negative impact on its payment processing subsequent to the late submission of the financial or performance reports. Catholic Charities of the Archdiocese of Chicago will develop and implement a plan to monitor and ensure that reports are submitted by the established due dates. If circumstances appear to result in reporting delays, Catholic Charities of the Archdiocese of Chicago will promptly request an extension and obtain acknowledgement of the extension in writing from the funder. Elida Hernandez, Chief Financial Officer of Catholic Charities of the Archdiocese of Chicago will oversee and implement the corrective action plan by the third quarter of fiscal year 2024.

View Audit 7087

Finding 4883 (2023-002)

Significant Deficiency 2023

Muskegon Area Intermediate School District

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.430

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School Di...

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely reviewed and approved by the appropriate program supervisor. Action Taken: Trainings will be provided to all directors of federally funded programs regarding the semi-annual certification process. Certifications will be performed by all federally funded staff two times each year. The first certification is due to the Director of Fiscal Services no later than January 15 of each year. The second certification is due to the Director of Fiscal Services office no later than July 15 of each year. Certification records will be verified and maintained by the Director of Financial Services. Responsible Person and Anticipated Completion Date: Director of Financial Services, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jesse Rickard at (231) 767-7209.

View Audit 7049

Finding 4882 (2023-001)

Significant Deficiency 2023

Muskegon Area Intermediate School District

MI

Procurement, Suspension & Debarment Eligibility

Finding 2023-001: Special Education Cluster Suspension and Debarment Procedures Recommendation: The School District should follow its suspension and debarment procedures for verifying the eligibility of its contractors and vendors prior to entering into business contracts or transactions that e...

Finding 2023-001: Special Education Cluster Suspension and Debarment Procedures Recommendation: The School District should follow its suspension and debarment procedures for verifying the eligibility of its contractors and vendors prior to entering into business contracts or transactions that equal or exceed $25,000 in value. In addition, the School District should retain supporting documentation of these verifications performed, such as the printing of vendor search results from the SAM.gov website. Action Taken: At the start of each fiscal year, the School District will generate a list of vendors that were paid amounts in excess of $25,000 in the previous fiscal year. Vendor searches will be completed and documented on all these vendors using the SAM.gov website. All purchase requisitions made exceeding $10,000 will reference the MAISD Debarment list to ensure the suspension and debarment procedures were completed. Vendor searches will be performed and added to the MAISD Debarment list if vendor is not already on list. Requisitions will be denied if vendor is ineligible for participation in federal assistance programs or activities. Responsible Person and Anticipated Completion Date: Director of Financial Services, October 2023. If the Michigan Department of Education has questions regarding this plan, please call Jesse Rickard at (231) 767-7209.

View Audit 7049

Finding 4879 (2023-003)

Significant Deficiency 2023

Freeburg Community Consolidated School District No. 70

IL

Questioned Costs Procurement, Suspension & Debarment Reporting

Management agrees to review the budget and amend as necessary during the year.

View Audit 7041 Questioned Costs: $1

Finding 4878 (2023-002)

Significant Deficiency 2023

Freeburg Community Consolidated School District No. 70

IL

Reporting

Management agrees to review the general ledger to the expenditure repoort before sumitting.

View Audit 7041

Finding 4873 (2023-001)

Material Weakness 2023

Child Lane

CA

Cash Management School Nutrition Programs

Child Lane management staff re-assessed program staff access to determine the changes that needed to be made in order to protect program integrity. To ensure valid DCH claims are submitted the following steps were taken:1. Employment was terminated for the staff person involved in the invalid DCH nu...

Child Lane management staff re-assessed program staff access to determine the changes that needed to be made in order to protect program integrity. To ensure valid DCH claims are submitted the following steps were taken:1. Employment was terminated for the staff person involved in the invalid DCH nutrition claims.2. Child Lane changed Field Representatives from working from home and provided work stations at the Administrative Office instead effective July 1, 2023. 3. A police report was filed with the Signal Hill Police Department.4. A claim was submitted with Great American under Child Lane’s employee fraud insurance policy.5. User names and passwords were reset for all staff and staff were re-trained.6. Child Lane added a Quality Assurance Specialist whose responsibility is to assist in enforcing all CACFP program policies, procedures, and guidelines. 7. Child Lane management re-assigned providers to a different Field Representative.8. Child Lane staff conducted household contact verification to approximately 150 provider enrollments out of the approximate 450 providers that were claiming at the time.9. Child Lane limited access for CACFP Field Representatives so that they are not able to make changes to provider profiles. Only the nutrition program manager is able to make changes.10. All prospective DCH providers speak to the program manager and only the program manager and one other staff person are responsible for signing new providers.11. The direct deposit procedure was updated so that DCH providers complete the electronic forms themselves directly to their individual Paycom account, complete an electronic signature and complete a two-step verification process through Paycom when changes are made. Nutrition program staff is not able to make changes to direct deposit for DCH providers.12. Downward adjustment claims were submitted through Child Lane’s CNIPS account for the invalid claims that were identified. The downward adjustments were reduced from current claim reimbursements. An email was received on November 17, 2023 by the California Department of Social Services, (CDSS) Fiscal Policy and Analysis Bureau verifying that all the associated downward adjustment claims were processed and deducted from current claim reimbursements. 13. Entries were made on Child Lane’s GL to recognize the reduction in income due to the downward adjustment claims submitted to agree with CDSS claim reimbursements for 2022-2023 Fiscal Year. The amount for previous Fiscal Years was posted to Contracts Settlements under the Management and General cost center. An entry was made as of June 30, 2023 to reduce the Family Day Care Contracts CACFP expense for the invalid claims for Fiscal Year 2022-2023 and offset to the Family Day Care Contracts expense under the Management and General cost center. Name of Contact Person Responsible for Planned Corrective Actions: Maria Almeida, Contracts & Compliance Manager Anticipated Completion Date: November 30, 2023

View Audit 7032

Finding 4872 (2023-007)

Material Weakness 2023

Richland County Housing Authority

MT

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, wi...

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, within 90 days following the close of the project year end. RCHA does believe these forms were presented to USDA representatives for the program, and was refused due to RD personnel believing RCHA was using the wrong fiscal year. This issue lasted many months and only after change of USDA personnel and contact with fee accountant and auditor, was the issue resolved. Corrective Action: RCHA Administration will have forms completed accurately and presented to those required immediately. Corrective Action: RCHA Administration will complete forms and turn into USDA personnel on time and accurately. Policies and procedures will be clear, approved and monitored by Board of Commissioners, and completed by RCHA Administration before June 29th each year. This action will be completed by June 29, 2024.

View Audit 7022

Finding 4871 (2023-006)

Material Weakness 2023

Richland County Housing Authority

MT

Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2023-006: Special Tests and Provisions Rural Rental Housing Loan-Assistance Listing 10.415 Repeat Finding 2022-005 Noncompliance: AGREED RCHA agrees that the Rural Development Properties are required to make a $20,000 deposit into the replacement reserve annually until the balance in the ...

Finding 2023-006: Special Tests and Provisions Rural Rental Housing Loan-Assistance Listing 10.415 Repeat Finding 2022-005 Noncompliance: AGREED RCHA agrees that the Rural Development Properties are required to make a $20,000 deposit into the replacement reserve annually until the balance in the account is at $200,00 or higher. These properties should have adequate cash balances that exceed security deposit liability. Corrective Action: RCHA Administration is working on increasing rent and occupancy to improve revenue, as well as discussing options on nonfederal funds to help fund the program. This action will continue. Corrective Action: RCHA Administration and Board members will be approving and monitoring a budget that will help support the RD programs and the aging buildings including building the reserve payments that are required. This action will be completed by December 31, 2023.

View Audit 7022

Finding 4870 (2023-008)

None 2023

Richland County Housing Authority

MT

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs m...

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration and Board members will be educated on this process and maintain policies and procedures regarding Capital Funds. This action will be completed by May 1, 2024, and continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.

View Audit 7022 Questioned Costs: $1

Corrective Action Plans

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