Corrective Action Plans

Finding 4395 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Beaver

PA

HUD Housing Programs

In order for HACB to maintain compliance with requisite and timely abatement procedures, HACB Housing Choice Voucher (HCV} staff will now monitor and track failed inspections as the inspector had previous oversight. Moving forward, HACB HCV staff will maintain failed inspections in a file and review...

In order for HACB to maintain compliance with requisite and timely abatement procedures, HACB Housing Choice Voucher (HCV} staff will now monitor and track failed inspections as the inspector had previous oversight. Moving forward, HACB HCV staff will maintain failed inspections in a file and review the "failed inspection file" on a weekly basis (at a minimum) to ensure the appropriate dates of enforcement are followed.

View Audit 6832

Finding 4392 (2023-003)

Material Weakness 2023

Chesterfield County School District

SC

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer a...

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer at the District will be required to monitor and track all projects which include Davis-Bacon Act provisions to ensure compliance with any and all regulations pertaining to the Act. This will include reviewing and approving all invoices or pay applications to ensure timely and accurate submittal of weekly payroll documentation from vendors prior to remitting payment. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4389 (2023-002)

Significant Deficiency 2023

Chesterfield County School District

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the pr...

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the proper forms are completed. Monitoring will occur at the beginning of each semester to ensure all required time and effort documentation has been completed and collected. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4386 (2023-001)

Material Weakness 2023

Chesterfield County School District

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadshee...

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadsheet has been developed that will be maintained by the CFO for any and all grants that are processed through the state GAPS system. This document will allow the district to better monitor timeliness and accuracy of claims. It will detect and prevent any variance in federal budgeting within GAPS or variances between expenditures and related claims. 3. Each federal program will be required to submit a claim packet each quarter regardless of the existence of expenditures. If there are no expenditures related to a grant in a particular quarter. This documentation will serve as a notification that there should be no claim for the quarter and it will be noted on the spreadsheet mentioned in internal control #1. 4. Each federal program office will be required to submit, along with their normal claim packet, a year-to-date report in addition to the normal quarterly report. This addition will detect any claims that may have been missed earlier in the year. In addition to these controls, additional training has been provided to each affected federal program and every federal program is now required to have quarterly pre-claim meetings with the Chief Financial Officer to ensure adequate and accurate communication and to ensure expenditures and claims are progressing timely. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4371 (2023-001)

None 2023

Midamerica Nazarene University and Affiliates

KS

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • The Finding addressed three areas of concern. This CAP will address them as follows: • Multi-Factor Authentication (MFA) Not Implemented on all systems: o MNU is working to integrate Elucian Banner with Microsoft Entra ID Single ...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • The Finding addressed three areas of concern. This CAP will address them as follows: • Multi-Factor Authentication (MFA) Not Implemented on all systems: o MNU is working to integrate Elucian Banner with Microsoft Entra ID Single Sign On, which will then enforce MFA. This is planned for completion in January 2024. o MNU will work with the National Student Clearinghouse to enforce MFA for all users by December 31, 2023 • Implementation of frequency of reviews on critical vendors: o MNU will add the following systems for review to the annual Risk Assessment, conducted in June of each year: • Active Directory • CashNet • Clover-Go • Implementation of all required safeguards under the revised legislation: o MNU will adopt a formal data retention policy, specifying that customer (student) financial information shall not be kept more than 2 years since the date of last access, unless otherwise required by law or regulation. o MNU will perform an audit of student financial data as part of the annual review process to ensure that data is not being retained past the expiration window. Person Responsible for Corrective Action Plan: Mark Leinwetter, IT Director Anticipated Date of Completion: • MFA Implementation: 1/31/24 • Vendor Reviews: 6/30/24 • Data Retention Policy: 2/28/24

View Audit 6795

Finding 4370 (2023-001)

Material Weakness 2023

Natchitoches Parish Housing Authority

LA

HUD Housing Programs Allowable Costs / Cost Principles

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Administrative Eq...

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2023, the Housing Choice Voucher (HCV) Fund owes the General Fund $68,877. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We continually monitor our expenses. However, we will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2024

View Audit 6792

Finding 4368 (2023-006)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented...

Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented immediately requiring staff to upload a printed copy of the electronic wait list application along with the move in file. The Edgewood compliance team to verify that the applicant was selected from the waitlist prior to move-in approval. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4366 (2023-005)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Reporting

Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edg...

Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edgewood Management Regional Managers will review monthly TRACs reports to ensure TRACs errors are addressed immediately. The HOC Compliance Team will monitor the Secure Portal monthly and follow up with the Edgewood team for any fatal errors not addressed. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4364 (2023-004)

Material Weakness 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC’s thir...

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC’s third party management agent, Edgewood, will complete inspections in alignment with the annual recertifications. The Edgewood Regional Managers will confirm that inspections are complete and the inspection will be uploaded with the certification. The HOC compliance team will continue to monitor as part of the Quality Control Site Visits. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4362 (2023-003)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every client. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to find...

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every client. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOCs third party management agent, Edgewood Management, Regional Managers will review move in files and annual recertifications during monthly inspections of the property. In addition, Edgewood will ensure that the Regional Compliance Managers are spot checking and reviewing files throughout the year. The HOC compliance team will continue to monitor as part of the site inspections. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4359 (2023-002)

Material Weakness 2023

Housing Opportunities Commission of Montgomery County, MD

MD

Questioned Costs HUD Housing Programs Material Weakness

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC has hi...

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC has hired a new Inspections contractor, Gilson Housing Partners, to conduct all inspections effective October 1, 2023. Gilson Housing Partners will send HOC detailed weekly reports of all inspection activity, including failed units, units requiring abatement, scheduled/rescheduled inspections, and quality control reports. HOC will monitor these reports to ensure they meet program requirements. Gilson will also meet with HOC staff monthly to discuss progress and program operations. Designated staff members will be assigned to place/remove units in abatement. Bi-monthly, the HOC Compliance Team conducts quality control reviews of completed actions. Following completion, staff from the Housing Resources Management, Inspections and HOC Compliance Teams meet to discuss systemic findings and schedule staff training in areas requiring improvement. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President/Housing Resources Planned completion date for corrective action plan: October 2023

View Audit 6779 Questioned Costs: $1

Finding 4356 (2023-001)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Reporting Significant Deficiency

Recommendation: The Commission should implement processes to ensure that all fatal errors are corrected in the PIC system in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submission was delayed a...

Recommendation: The Commission should implement processes to ensure that all fatal errors are corrected in the PIC system in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submission was delayed as a result of another PHA failing to complete a “port out” action PIC. HOC could not complete the “port in” action and received a delayed response from the initial PHA. Effective December 2023, a procedure of weekly monitoring will be implemented to curtail PIC fatal errors. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President/Housing Resources Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4354 (2023-003)

Significant Deficiency 2023

Cambria-Friesland School District

WI

Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...

Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.

View Audit 6766

Finding 4352 (2023-002)

Significant Deficiency 2023

Cambria-Friesland School District

WI

Internal Control / Segregation of Duties

Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost eff...

Management Views - Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.

View Audit 6766

Finding 4344 (2023-004)

Material Weakness 2023

Pittsville School District

WI

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

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: We recommend the District review its processes related to general disbursements for grants and implement a control where someone other than the Director of Business Services is reviewing disbur...

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425D, 84.425U Recommendation: We recommend the District review its processes related to general disbursements for grants and implement a control where someone other than the Director of Business Services is reviewing disbursements coded to grant project codes to help ensure compliance with grant requirements. For payroll transactions, we recommend implementing a control where someone other than the Director of Business Services is reviewing who is coded to the grant on a routine basis and that the payroll allocation to the grant is appropriate and supported by time and effort documentation. We also recommend 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: PARs are on file for all federal grant funded employees since FY 2017-18, this is an ongoing process. The Director of Pupil Services and the Superintendent assist with the review of coding of employees. Name(s) of the contact person(s) responsible for corrective action: Pamela Tesch, Director of Business Services Planned completion date for corrective action plan: Ongoing.

View Audit 6757

Finding 4339 (2023-003)

Significant Deficiency 2023

Pittsville School District

WI

Procurement, Suspension & Debarment § 200.214

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend that the District review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to help ensure compliance. We also recommend the Distric...

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend that the District review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to help ensure compliance. We also recommend the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into the transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Copies of all federal vendors’ SAM.gov Active Registration and status reports are kept on file; copies of all bids are kept with the winning bid’s invoice and supporting documentation. Name(s) of the contact person(s) responsible for corrective action: Pamela Tesch, Director of Business Services Planned completion date for corrective action plan: Ongoing

View Audit 6757

Finding 4338 (2023-001)

None 2023

Bayamon Senior Citizens Housing Company, Inc.

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Bayamón Senior Citizens Housing Company, 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,...

Oversight Agency for Audit, Bayamón Senior Citizens Housing Company, 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 finding from the March 31, 2023 schedule of findings and questioned costs is discussed below. The finding is 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 8 Housing Assistance Payments Program, ALN 14.195 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: The accounting staff will now be using monthly checklists to ensure all required deposits are made timely. 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 6751

Finding 4334 (2023-002)

Significant Deficiency 2023

Texas Wesleyan University

TX

Student Financial Aid Reporting Special Tests & Provisions

Finding Number: 2023-002 Corrective Action: Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program receiv...

Finding Number: 2023-002 Corrective Action: Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records’ office calendar and in their processing action plan document. Responsible: Karen Jarrell, University Registrar Completion Date: November 1, 2023

View Audit 6750

Finding 4331 (2023-001)

Significant Deficiency 2023

Texas Wesleyan University

TX

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

Finding Number: 2023-001 Corrective Action: All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official ...

Finding Number: 2023-001 Corrective Action: All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed. Responsible: Karen Jarrell, University Registrar, and Elaine Robinson, Director of Financial AidCompletion Date: November 1, 2023

View Audit 6750

Finding 4327 (2023-002)

Significant Deficiency 2023

Clinicas Del Camino Real, Inc.

CA

Special Tests & Provisions

Finding # 2023-002 Condition The Organization lacked adequate controls over its sliding fee discount program to ensure that patients received the correct discount. Response Clinicas Del Camino Real will implement procedures including ongoing sampling of processed sliding fee discounts to identify is...

Finding # 2023-002 Condition The Organization lacked adequate controls over its sliding fee discount program to ensure that patients received the correct discount. Response Clinicas Del Camino Real will implement procedures including ongoing sampling of processed sliding fee discounts to identify issues and errors, conduct root cause analysis, ensure issues are non-systemic, and implement procedures including additional or more focused training where needed to minimize error rates. Responsible Party Fred Benharash, CFO Estimated Completion 06/30/2024

View Audit 6749

Finding 4326 (2023-001)

None 2023

Morse Elderly Housing Corporation

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Morse Elderly Housing Corporation 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...

Oversight Agency for Audit, Morse Elderly Housing Corporation 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 finding from the March 31, 2023 schedule of findings and questioned costs is discussed below. The finding is 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 implement procedures to ensure that initial eligibility procedures are performed in a timely manner and that the corresponding documentation is maintained. Action Taken: The former community manager did not run an EIV timely as per HUD guidelines. We have provided staff with additional HUD training and we have set up automatic alerts to remind managers to pull the 90 day EIV Income Report based on individual tenant move in dates. 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 6743

Finding 4325 (2023-002)

Material Weakness 2023

Jacksonville Towers, INC

FL

HUD Housing Programs Eligibility Reporting

FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and tenant signatur...

FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and tenant signatures are obtained in a timely manner. Action Taken: The Compliance Department is in the process of implementing a plan that both move in and recertification tenant files will be reviewed by Compliance for accuracy. This will ensure files will have the proper forms and income is verified. Additional training will be provided to the staff in reference to eligibility requirements to prevent these errors moving forward. If the Oversight Agency for Audit has questions regarding the plan, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 6742

Finding 4324 (2023-001)

None 2023

Jacksonville Towers, INC

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Jacksonville Towers, 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. Audi...

Oversight Agency for Audit, Jacksonville Towers, 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 numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: To ensure timely renewals, management created a separate department that will handle all management certification renewals.

View Audit 6742

Finding 4323 (2023-003)

Significant Deficiency 2023

Richardton Health Center

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023‐003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the b...

Finding 2023‐003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individuals: Mandy Robinson, Administrator Corrective Action Plan: Management will ensure reviews separate from the preparer of the reconciliation for the program's reserve fund and the reserve fund balance in comparison to the required minimum reserve balance is completed with formal documentation noting the reviews. Anticipated Completion Date: 03/31/2024

View Audit 6716

Finding 4314 (2023-002)

Significant Deficiency 2023

South Lake Schools

MI

Procurement, Suspension & Debarment

Corrective Action: The District will develop a vendor approval process that includes verification through Sam.gov. Responsible Person: Frank Thomas, Director of Business and Human Resources, and Margaret Sawyer, Accountant Anticipated Completion Date: Immediately

View Audit 6709

Corrective Action Plans

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