Corrective Action Plans

Finding 1748 (2023-001)

Significant Deficiency 2023

Guadalupe County Hospital

NM

Reporting Significant Deficiency

Procedures to support reported values for PRF as well as any other reporting have been implemented.

View Audit 3033

Finding 1742 (2023-001)

Material Weakness 2023

Pencil Foundation

TN

Subrecipient Monitoring

Management's Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001 PENCIL Foundation did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Per 0MB guidance, non-federal entities are required to monitor the use of fund...

Management's Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001 PENCIL Foundation did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Per 0MB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Department's Response: We concur. Views of Responsible Officials and Corrective Action: PENCIL should communicate the compliance requires for staff involved in the distribution of funds to subrecipients. The staff should conduct the required procedures to monitor the use of funds, check status of programs and obtain regular updates sufficient to satisfy themselves regarding the appropriate use of funds in accordance with the requirements of the federal award and any related contracts. Anticipated Completion Date: The fund distribution documentation process is in place. Subrecipients of funds have been reviewed through the grant process in various ways but a full reconciliation and accounting will be completed and documented by January 31, 2024 for all grant activity through December 31, 2023. Name of Responsible Person: Angie Adams, CEO

View Audit 3018

Finding 1740 (2023-002)

Material Weakness 2023

The School District of the City of Harper Woods

MI

Questioned Costs Allowable Costs / Cost Principles § 200.403

The School District of the City of Harper Woods submits the following corrective action plans concerning findings on the schedule of findings and questioned costs: 2023-001-Audit Adjustments-Material Weakness Corrective Action The District's Chief Financial Team in coordination with the financial co...

The School District of the City of Harper Woods submits the following corrective action plans concerning findings on the schedule of findings and questioned costs: 2023-001-Audit Adjustments-Material Weakness Corrective Action The District's Chief Financial Team in coordination with the financial consultants will ensure that accounting records are completed timely and review and correct the 147c payment accruals for proper reporting in the following fiscal years. This correction will be completed by 6/30/24. 2023-002 -Material Weakness & Material Noncompliance-Allowable Costs/Cost Principles related to Title 1, Part A -Grants to Local Education Agencies, Assistance Listing Number 84-010A, Award Number 231530 and the Education Stabilization Fund, Assistance Listing Number 84.426D, Award Number 213712 Corrective Action The District's Chief Financial Team in coordination with the financial consultants and grant consultants to simplify the grant budgets so that it is easier to stay within each grant function. Also, a review will be made to ensure that the district is within budget in each grant function. This correction will be completed by 6/30/24.

View Audit 3016 Questioned Costs: $1

Finding 1732 (2023-001)

Significant Deficiency 2023

Concordia University, Nebraska

NE

Questioned Costs Student Financial Aid Significant Deficiency

U.S. Department of Education Concordia University, Nebraska respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are nu...

U.S. Department of Education Concordia University, Nebraska respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 7/1/2022

View Audit 3010 Questioned Costs: $1

Finding 1731 (2023-001)

Significant Deficiency 2023

St. Mary's University of San Antonio, Texas

TX

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

To correct this error and ensure all disbursement notifications are sent, the following corrective actions have been implemented. 1. Modified the FA_RZLNDSB_Loan_Process_to_BDM script (weekly job that emails students with loan disbursements within the last 7 days) by removing the logic that used aid...

To correct this error and ensure all disbursement notifications are sent, the following corrective actions have been implemented. 1. Modified the FA_RZLNDSB_Loan_Process_to_BDM script (weekly job that emails students with loan disbursements within the last 7 days) by removing the logic that used aid year to identify which year to use when pulling disbursement records and instead allows all disbursed loans that occurred within the last 7 days, regardless of aid year, to be pulled for notification. 2 Created a new FA_RZLNDSB_Loan_Process_to_BDM_Weekly Error script, that identifies students that do not have an email entry on RUAMAIL form (GURMAIL table) for disbursed loans. This script then generates the email and PDF to be sent to the student.

View Audit 3005

Finding 1728 (2023-002)

Significant Deficiency 2023

St. Mary's University of San Antonio, Texas

TX

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database. This database automation/migration will minimize stud...

To eliminate student data input errors, the following corrective actions will be implemented: 1. For TRiO SSS program, the University will automate student data information migration from the existing ERP Banner system into the program database. This database automation/migration will minimize student data entry points that are currently keyed in manually. Each of the TRIO programs will perform additional reviews on the student data. The following procedures will be implemented: For all data entered manually into a program’s database, the data will be reviewed by the person who keyed in the data or a separate individual based on staffing availability. The individual will review the data input for accuracy and sign off indicating the data has been reviewed and is correct. Every month each program’s PD will pull a random sample of 25 student records for error verification. If a single data error is found in a program, then the random sample will be expanded by another 25 student records. If an additional data error is found, all the remaining new student records entered that month will be verified by the PD. All errors identified will be corrected before submission of the APR. For all programs, error message reports and subsequent data revisions will be printed, saved, and reviewed by the PDs to verify accuracy of corrections.

View Audit 3005

Finding 1726 (2023-001)

None 2023

East Texas Baptist University

TX

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking

Need Analysis Planned Corrective Action: ETBU financial aid staff have used a Jenzabar PX product for over 20 years. Within that product, there is no built-in compliance to assist with awarding and managing Federal Direct Loan awarding amounts based on need. The initial Federal Direct Loans were aw...

Need Analysis Planned Corrective Action: ETBU financial aid staff have used a Jenzabar PX product for over 20 years. Within that product, there is no built-in compliance to assist with awarding and managing Federal Direct Loan awarding amounts based on need. The initial Federal Direct Loans were awarded correctly based on student need eligibility. However, when scholarships were added/removed or aid was adjusted based on enrollment status after origination, manual adjustments to loans are required. As a result of previous finding, ETBU implemented processes where Direct Subsidized Loans were over awarded when scholarships were added after initial packaging and eliminated all finding related to Need Analysis in 2022-2023. However, the quality assurance checks were not written to check for reduction of scholarships that might result in an under award of Direct Subsidized Loans. ETBU has a log file to document that the student elected to reduce their subsidized loan which was determined to be a finding. After further review of regulations, ETBU financial aid was only honoring the student request. ETBU financial aid office added this quality assurance check to their procedures and has conducted a 100% check for all Federal Direct Student loans for the 2022- 23 award year for over awards as well as under awarding of all Direct Loans. ETBU financial aid has implemented a new administrative software, Jenzabar Financial Aid (JFA) for the 2023-24 financial aid year. JFA has built in Federal Direct Loan packaging that checks need at the time of awarding, as well as, evaluating need when awards are changed. Additionally, quality assurance processes have been written in the new software to double check Federal Direct Loan award amounts after any funding movement on student accounts. These processes are completed before any loan disbursements to assure that compliance is maintained. Person Responsible for Corrective Action Plan: Linda Slawson, Director Financial Aid Anticipated Date of Completion: Completed

View Audit 2989

Finding 1709 (2023-005)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should sche...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1708 (2023-004)

Significant Deficiency 2023

Community Unit School District 100

IL

Equipment & Real Property Management Reporting

Condition: The ESSER III Digital Equity grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to...

Condition: The ESSER III Digital Equity grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ensure that only include items greater than its $5,000 capitalization threshold is followed. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and management will communicate the District's capitalization policy and the proper recording of items that fall underneath the District's capitalization threshold with all District employees who are involved with grant writing, grant reporting, and posting to the general ledger system.

View Audit 2972

Finding 1707 (2023-008)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1706 (2023-006)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure...

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1703 (2023-007)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1682 (2023-004)

Significant Deficiency 2023

Stanly County

NC

Eligibility

Finding 2023-004 ELIGIBILITY - INADEQUATE REQUEST FOR INFORMATION Name of contact person: "Stacy Ragsdale, Adult Medicaid Supervisor" Corrective Action: Unit Meeting to discuss running work number and go over 1/3 reduction policy. Proposed Completion Date: 10/31/...

Finding 2023-004 ELIGIBILITY - INADEQUATE REQUEST FOR INFORMATION Name of contact person: "Stacy Ragsdale, Adult Medicaid Supervisor" Corrective Action: Unit Meeting to discuss running work number and go over 1/3 reduction policy. Proposed Completion Date: 10/31/2023. Will be checked on monthly 2nd party reviews.

View Audit 2951

Finding 1681 (2023-003)

Significant Deficiency 2023

Stanly County

NC

Eligibility

Finding 2023-003 ELIGIBILITY - INACCURATE RESOURCE ENTRY Name of contact person: "Stacy Ragsdale, Adult Medicaid Supervisor" Corrective Action: One on one training with worker that did not mark vehicles property and reminder at an Adult Medicaid unit meeting to all worker...

Finding 2023-003 ELIGIBILITY - INACCURATE RESOURCE ENTRY Name of contact person: "Stacy Ragsdale, Adult Medicaid Supervisor" Corrective Action: One on one training with worker that did not mark vehicles property and reminder at an Adult Medicaid unit meeting to all workers. Proposed Completion Date: 10/31/2023. Will be checked on monthly 2nd party reviews.

View Audit 2951

Finding 1680 (2023-002)

Significant Deficiency 2023

Stanly County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-002 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Robin Huneycutt, Family and Children's Medicaid Supervisor" Corrective Action: Unit meeting to discuss the importance/requirement to enter all information correctly into NCFast. P...

Finding 2023-002 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Robin Huneycutt, Family and Children's Medicaid Supervisor" Corrective Action: Unit meeting to discuss the importance/requirement to enter all information correctly into NCFast. Proposed Completion Date: Meeting will be held on 10/31/2023. Will be checked during monthly 2nd party reviews.

View Audit 2951

Finding 1679 (2023-002)

Significant Deficiency 2023

Sublette County School District #1

WY

Procurement, Suspension & Debarment § 200.214

Contanct Person: Vern R. McAdams, Business Manager Corrective Action Planned: The District has been careful to check for suspension / debarment for all orders placed with a purchase order or voucher on SAM.GOV that are coded to a federal grant. That process is documented on the individual purchase o...

Contanct Person: Vern R. McAdams, Business Manager Corrective Action Planned: The District has been careful to check for suspension / debarment for all orders placed with a purchase order or voucher on SAM.GOV that are coded to a federal grant. That process is documented on the individual purchase order or voucher before the order is approved by the BUsiness Manager and the order is placed. However, more purchases today are completed using a Distrct credit card. Before the Business Manager processes the monthly payment for credit card charges, he will check each transaction that is coded to a federal grant and check that vendor for suspension / debarment on SAM.GOV. Should a vendor be identified as suspended / debarred the transaction will be coded to a non-federal account or the item will be returned. We followed this process with the October billing cycle.

View Audit 2928

Finding 1678 (2023-004)

Significant Deficiency 2023

Brunswick County

NC

Eligibility

Finding 2023-004 ELIGIBILITY - NON-COOPERATION WITH CHILD SUPPORT PROCEDURES Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department incorrectly interpreted the policy which required the department to send a post-eligibility 5097 form, a...

Finding 2023-004 ELIGIBILITY - NON-COOPERATION WITH CHILD SUPPORT PROCEDURES Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department incorrectly interpreted the policy which required the department to send a post-eligibility 5097 form, at the time of the determination, counties could not terminate an individual's Medicaid for non-cooperation with child support. However, under new guidance published in Admin Letter 13-23 on August 18, 2023, due to the unwinding period the request for absent parent information is no longer required, therefore this will no longer be an issue going forward. " Proposed Completion Date: "DHHS updated policy in Admin Letter 13-23 on August 18, 2023, this will no longer be an issue going forward. "

View Audit 2925

Finding 1677 (2023-003)

Significant Deficiency 2023

Brunswick County

NC

Eligibility

Finding 2023-003 ELIGIBILITY - INADEQUATE REQUEST FOR INFORMATION Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on running and reviewing electronic sources and checking all resources. Additional...

Finding 2023-003 ELIGIBILITY - INADEQUATE REQUEST FOR INFORMATION Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on running and reviewing electronic sources and checking all resources. Additionally, the department will conduct targeted case reads for the next three months to ensure the agency is following policy. " Proposed Completion Date: 1/31/2024

View Audit 2925

Finding 1676 (2023-002)

Significant Deficiency 2023

Brunswick County

NC

Eligibility

Finding 2023-002 ELIGIBILITY - INACCURATE RESOURCE ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department supervisors will remind staff to double-check casework to ensure dates and amounts are entered correctly prior to processing...

Finding 2023-002 ELIGIBILITY - INACCURATE RESOURCE ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department supervisors will remind staff to double-check casework to ensure dates and amounts are entered correctly prior to processing the case during monthly conferences, team meetings, and trainings. " Proposed Completion Date: 1/31/2024

View Audit 2925

Finding 1675 (2023-001)

Significant Deficiency 2023

Brunswick County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-001 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on reading and reviewing electronic sources. Additionally, the department will conduct ta...

Finding 2023-001 ELIGIBILITY - INACCURATE INFORMATION ENTRY Name of contact person: "Catherine Lytch, DSS Director" Corrective Action: "The department will conduct refresher training on reading and reviewing electronic sources. Additionally, the department will conduct targeted case reads for the next three months to ensure the agency is following policy. " Proposed Completion Date: 1/31/2024

View Audit 2925

Finding 1674 (2023-001)

None 2023

Advanced Living Inc.'s Schwenckfeld Manor

PA

HUD Housing Programs Cash Management

We will follow the recommendation received from HUD.

View Audit 2917

Finding 1673 (2023-003)

None 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.400 § 200.401

Finding 2023-003 – Allowable Costs and Activities, Eligibility – Compliance Federal Award. No. 21.026 Homeowner Assistance Fund – COVID 19 Corrective Action Plan: The Commission was made aware of the sophisticated fraudulent entity through its contacts with the National Council of State Housing Agen...

Finding 2023-003 – Allowable Costs and Activities, Eligibility – Compliance Federal Award. No. 21.026 Homeowner Assistance Fund – COVID 19 Corrective Action Plan: The Commission was made aware of the sophisticated fraudulent entity through its contacts with the National Council of State Housing Agencies (NCSHA). Staff remains active in those groups, participating in weekly and monthly calls and will adopt further preventative measures that have been shown to be effective in other states. Staff has implemented a more rigorous servicer onboarding process, whereby questionable items or documentation deemed to be suspicious or potentially altered will be presented to the program director, finance staff, compliance staff, or other internal staff for further investigation. Staff does not anticipate further issues with falsified information with the enhanced onboarding procedures implemented. In addition, balances owed are verified by loan servicers, and funds are paid directly to the servicer and never to individual homeowners. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2023 and completed its investigation of the identified case. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1672 (2023-002)

Material Weakness 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401

Finding 2023-002 – Allowable Costs and Activities, Eligibility – Compliance and Control Finding Federal Award No. 21.023 Emergency Rental Assistance Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission...

Finding 2023-002 – Allowable Costs and Activities, Eligibility – Compliance and Control Finding Federal Award No. 21.023 Emergency Rental Assistance Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the required information and documentation to review and approve applications. Applicants submitted certified applications meeting the requirements of the program. However, the Commission staff discovered through its noncompliance review and identification processes that some program applicants provided false information and fraudulent documentation that continues to be investigated and reported to the proper authorities. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. Past and ongoing measures implemented to ensure eligibility of all funds disbursed include: the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that were responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021, the Commission hired an Internal Compliance Manager and created an Internal Compliance Department who has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity was expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as “mass denial metrics” and tiered level reviews were implemented into weekly application processing. Commission staff set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative or other review measures demonstrated to be effective in other states. As program funds for direct rental and utility assistance have been expended and direct assistance applications no longer accepted, additional internal metrics and compliance review processes are being developed to apply a consistent process for examining any outstanding questioned costs and to make a final determination regarding the eligibility of disbursed funds. Completion Date: The Commission implemented additional compliance review procedures during fiscal years 2021 and 2022 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2024. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1670 (2023-001)

Material Weakness 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401

Finding 2023-001 – Allowable Costs and Activities – Compliance and Control Finding Federal Award No. 14.231 Emergency Solutions Grant Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the ...

Finding 2023-001 – Allowable Costs and Activities – Compliance and Control Finding Federal Award No. 14.231 Emergency Solutions Grant Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the required information and documentation to review and approve applications. Applicants submitted certified applications meeting the requirements of the program. However, the Commission staff discovered through its noncompliance review and identification processes that some program applicants provided false information and fraudulent documentation that continues to be investigated and reported to the proper authorities. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The use of program funds for direct rental assistance under this program was concluded and the final disbursements made in early May 2021. Past and ongoing measures implemented to ensure eligibility of all funds disbursed include: The Commission hiring an Internal Compliance Manager and establishing an internal compliance department in May 2021 who engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, the Commission undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. As program funds for direct rental assistance have been expended, additional internal metrics and compliance review processes are being developed to apply a consistent process for examining any outstanding questioned costs and to make a final determination regarding the eligibility of disbursed funds. Completion Date: The Commission implemented additional compliance review procedures during fiscal years 2021 and 2022, reviewed applications to identify potentially fraudulent applications during fiscal years 2022 and 2023 and expects to conclude its investigation of identified cases during fiscal year 2024. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1661 (2023-002)

None 2023

Heritage Fields, Inc.

IL

HUD Housing Programs

U. S. Department of Housing and Urban Development Heritage Fields, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2...

U. S. Department of Housing and Urban Development Heritage Fields, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2023. The findings from the June 30, 2023 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. U.S. Department of Housing and Urban Development:Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing # 14.181: Recommendation: The security deposit spreadsheet should be reviewed and updated monthly and security deposits refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will review and update the security deposit spreadsheet to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Mary Garrison Planned completion date for corrective action plan: In process If the Department of Housing and Urban Development has questions regarding this plan, please call Mary Garrison, Heritage Fields, Inc. at (217) 362-6262.

View Audit 2892

Corrective Action Plans

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