Corrective Action Plans

Finding 38722 (2022-001)

Significant Deficiency 2022

NC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits t...

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $2,000 for the accounting fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $2,000 for the accounting fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2022-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2022-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that the Project continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Action Taken: Management acknowledges the Project funds were in excess of FDIC insured limits and will transfer funds to provide adequate FDIC insurance coverage for all cash accounts. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.

View Audit 47149 Questioned Costs: $1

Finding 38713 (2022-002)

Material Weakness 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recomm...

Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2022-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of making repairs to the affected units and recertifying tenants. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38711 (2022-006)

Significant Deficiency 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of the Project: Waters at Magnolia Bay, LP No. 054-35898 Audit Firm: M Group, LLP Audit Period: The period ended December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our non...

CORRECTIVE ACTION PLAN Name of the Project: Waters at Magnolia Bay, LP No. 054-35898 Audit Firm: M Group, LLP Audit Period: The period ended December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2022-006: Section 22l(d)(4) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management has reviewed the Regulatory Agreement to ensure they are familiar with all the terms of the agreement. The Partnership had sufficient surplus cash at December 31, 2022. Finding CLEARED. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Michael N. Nguyen.

View Audit 46646 Questioned Costs: $1

Finding 38709 (2022-003)

Material Weakness 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. ...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. VA36-L000-130) $ Unknown Waters at Augusta, LP (FHA/Contract No. SC16-M000-060) $ Unknown Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2022-003: Section 8 Housing Assistance Payments Program. CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Project's will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Tnc.

View Audit 46646 Questioned Costs: $1

Finding 38708 (2022-001)

Material Weakness 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN Name of the Project: Waters at Augusta, LP FHA/Contract No. SC 16-M000-026 Aduit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review: COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regard...

CORRECTIVE ACTION PLAN Name of the Project: Waters at Augusta, LP FHA/Contract No. SC 16-M000-026 Aduit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review: COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2022-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION: The Partnership will submit the HAP Vouchers on a timely basis. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Un(form Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38696 (2022-005)

Significant Deficiency 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Waters at Berryhill, LP (HUD Project No. 054-35841) $2,995 Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,587 Spring Grove, LLC (FHA/Contract No. SC...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Waters at Berryhill, LP (HUD Project No. 054-35841) $2,995 Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,587 Spring Grove, LLC (FHA/Contract No. SC16L00003 and SC160056002) $4,214 Temple Court, LLC (FHA/Contract No. FL29A002001) $1,101 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2022-005: Section 8 Housing Assistance Payments Program, CFDA: 14.195 Section 221(d)(4) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION TO BE COMPLETED: The Projects listed above have deposited the amounts noted into their respective security deposit accounts. Finding CLEARED. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38694 (2022-004)

Significant Deficiency 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract N...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract No. NC19M000070) $4,457 Brittany Woods/Park Chase, LLC (FHA/Contract No. GA06L00060) $7,933 Cedar Moor, LLC (FHA/Contract No. NC19L000146) $2,296 Crescent Hills, LLC (FHA/Contract No. SC16M000062) $5,071 Spring Grove, LLC (FHA/Contract No. SC 16L000003 and SC 160056002) $3,122 Temple Court, LLC (FHA/Contract No. FL29A002001) $239 Timber Ridge, LLC (FHA/Contract No. NC19M000088) $8,980 Roosevelt Gardens, LLC (FHA/Contract No. SC16M00005l) $1,754 Gretna Village, LP (FHA/Contract No. 02-1709-HF/SP and 02-1710-HCD) $1,722 Compliance Review We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2022-004: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: During 2022, the Projects attempted to remit utility reimbursement funds to HUD. However, the remittance was not accepted by HUD due to insufficient information. The Projects will remit tenant utility reimbursement checks not cashed to HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38693 (2022-003)

Significant Deficiency 2022

Adams County, Colorado

CO

Eligibility Matching / Level of Effort / Earmarking § 200.303

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County implement a process to ensure that errors identified in the TANF quality control review process are addressed in a timely manner. Explanation of disagreement with audit finding: T...

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County implement a process to ensure that errors identified in the TANF quality control review process are addressed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is in isolated incident in our QA process. We have built a system with ticklers, and we missed this one. We will implement a secondary review by our QA supervisor to make sure all QA issues have been resolved in a timely manner. Name of the contact person responsible for corrective action: John McGraw ? Program Manager of Professional Standards Planned completion date for corrective action plan: July 1, 2024

View Audit 46639

Finding 38692 (2022-002)

Material Weakness 2022

Adams County, Colorado

CO

Subrecipient Monitoring § 200.331 § 200.332

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County determine whether an entity receiving payment under TANF is a subrecipient or a contractor prior to entering into an agreement with the entity and to include all guidance under 2 C...

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County determine whether an entity receiving payment under TANF is a subrecipient or a contractor prior to entering into an agreement with the entity and to include all guidance under 2 CFR 200.331 when making this determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the finding we have been working to properly classify entities that receive TANF fund as subrecipients versus contractors. We will continue to implement a process to analyze the entities that are receiving payments through TANF and make sure that we properly determine them as a subrecipient or a contractor. Once the determination is made, we will work with Legal and enter into the correct agreement with the entity. We will also perform the required monitoring for the TANF subrecipients. Name of the contact persons responsible for corrective action: Eddie Valdez ? Deputy Director, Candace Cadena ? Executive Strategist, Nick Beston ? Accounting Manager. Planned completion date for corrective action plan: July 1, 2024

View Audit 46639

Finding 38691 (2022-002)

Significant Deficiency 2022

New Mexico Rural Water Association

NM

Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties

It is management?s policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates a...

It is management?s policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates are being used.

View Audit 46638

Finding 38690 (2022-001)

None 2022

State Science and Technology Institute

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan Year Ended December 31 , 2022 Finding: 2022-001 Corrective Action Plan: State Science and Technology Institute did not file sub-grant reports required under the Federal Funding Accountability and Transparency Act ("FFATA") for subgrants that satisfy the applicable requirements...

Corrective Action Plan Year Ended December 31 , 2022 Finding: 2022-001 Corrective Action Plan: State Science and Technology Institute did not file sub-grant reports required under the Federal Funding Accountability and Transparency Act ("FFATA") for subgrants that satisfy the applicable requirements. State Science and Technology Institute has developed and established a Corrective Action Plan to submit past due FFATA sub-grant reports and implement procedures to review future federal awards for the applicability of FFATA reporting requirements to ensure that this oversight does not recur. Daniel Berglund President and Chief Executive Officer

View Audit 44210

Finding 38688 (2022-001)

Significant Deficiency 2022

Clackamas County, Oregon

OR

Subrecipient Monitoring Reporting

June 29, 2023 In accordance with OMB Uniform Guidance, we have provided below Clackamas County?s response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the fiscal year that ended June 30, 2022. Finding 2022-00...

June 29, 2023 In accordance with OMB Uniform Guidance, we have provided below Clackamas County?s response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the fiscal year that ended June 30, 2022. Finding 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Management agrees with the finding and the auditor?s recommendation. Contact Person responsible for corrective action: Patrick Williams Deputy Finance Director pwilliams@clackamas.us 971-325-5392 Corrective Action Planned: Procedures will be incorporated into the County workflow to provide additional monitoring, oversight, and record retention related to reporting. These will include: ? Compiling a comprehensive inventory of grants and reporting deadlines ? Timely monitoring for the status of reporting and tracking of extensions ? Obtain copies of all grant reports and documentation of extensions with Finance records Anticipated Completion Date: December 31, 2023

View Audit 44205

Finding 38678 (2022-003)

Material Weakness 2022

Transitional Resources

WA

Material Weakness Internal Control / Segregation of Duties

2022-003 Material Weakness in Internal Control, Finding related to Compliance with Federal Regulations Finding: Internal Control over Representative Payee Accounts Condition: The Representative Payee account had a number of budget sheets or check requests that were signed by phone with no addition...

2022-003 Material Weakness in Internal Control, Finding related to Compliance with Federal Regulations Finding: Internal Control over Representative Payee Accounts Condition: The Representative Payee account had a number of budget sheets or check requests that were signed by phone with no additional notation of date of contact, one was missing an authorizing signature, and one was missing a document. Cause: There was significant turnover in the Representative Payee accounting position, as well as with Case Management staff that work with Transitional Resources? clients to budget and receive Social Security funds. Effect: As a result of the above, internal controls were weakened that minimize the risk to client accounts. Response: Effective July 12th, 2023, the Representative Payee accounting staff, Case management staff and the Supervisor that authorizes fund distribution shall receive training on the proper procedures for completing budget sheets and check requests. To ensure the process is being followed correctly, an internal review process shall be developed. The Representative Payee staff member shall check each budget sheet or check request for completion before distributing any funds and prior to filing documents at month end. Any missing information shall be returned for completion. Patterns of incomplete information shall be brought to the Supervisor?s attention for additional training. To better monitor Transitional Resources? internal control processes, a year-end risk assessment report shall be provided to the Finance Committee to ensure progress has been made on the areas identified above. Submitted by: Darcell Slovek-Walker, LMHC Chief Executive Officer

View Audit 44203

Finding 38677 (2022-002)

Material Weakness 2022

Transitional Resources

WA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills,...

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills, knowledge, and experience to complete the audit confirmation process independently as previously believed to be the case by the Supervisor. Due to turnover in the accounting department, this was the first year for the Accounting Manager to send the confirmations independently. The Supervisor assessed that the Accounting Manager was ready to perform this task, however, this was not the case. Effect: The audit confirmation errors delayed the audit process. Additional oversight should have been provided to the Accounting manager. Response: Effective, August 1, 2023 or within 60 days of hire, the agency?s Accounting Manager shall receive training on the appropriate procedures for completing an audit confirmation. The Accounting Manager?s Supervisor shall review all confirmations for completeness prior to sending until such time it is determined that the Accounting Manager is able to perform this task independently.

View Audit 44203

Finding 38676 (2022-001)

Material Weakness 2022

Transitional Resources

WA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to Dece...

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to December 31, 2022 Contact person responsible for corrective action: Deb Orsillo, Director of Administration 2022-001: Material Weakness in Internal Control Finding: Internal Control over Timely Bank Reconciliations Condition: Transitional Resources? bank reconciliations were not completed in a timely manner. While supervisory personnel were aware the Accounting Manager was behind in accounting functions, they were unaware the bank reconciliations had not been completed in a timely manner. Cause: There was turnover in Transitional Resources? Accounting department which resulted in delays in completing the bank reconciliations. Due to the delay of the monthly accounting packets, which contain the bank reconciliations, Supervisory personnel did not initially identify those reconciliations were not completed in a timely manner. Effect: Safeguards of the agency?s accounts were in place by a thorough review of monthly bank statements by Supervisory personnel, however these reviews did not provide the same level of internal control as having timely bank reconciliations. Response: Effective June 26, 2023, bank reconciliations shall be prepared within 30 days of the receipt of the statement. The bank statement and bank reconciliation shall be reviewed by a person other than the preparer, initialed, and dated. The bank reconciliation balance shall agree with the general ledger balance. Both statements shall be initialed and dated as approved by supervisory personnel. In most cases, bank reconciliations shall be prepared by the Accounting Manager and reviewed by the Director of Administration. The Director of Administration shall not only ensure that monthly reviews of bank reconciliations are conducted but shall ensure all accounting information provided to the auditor is verified as complete, accurate, and timely.

View Audit 44203

Finding 38675 (2022-002)

None 2022

Kinnikinnick Community Consolidated School District #131

WI

The District will strive to have all expenditure reports completed and submitted to ISBE on or before the due date of each quarterly expenditure report. See full Corrective Action Plan on district letterhead.

View Audit 37831

Finding 38674 (2022-001)

None 2022

Kinnikinnick Community Consolidated School District #131

WI

Special Tests & Provisions

The CSBO will work with the Bookkeeper to ensure that all funds are accounted for in the correct accounts and promptly enter all identified auditor adjustments. See full Corrective Action Plan on district letterhead.

View Audit 37831

Finding 38619 (2022-002)

Significant Deficiency 2022

The University of Chicago

IL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303 § 200.313

AL Numbers: Various Program: Research and Development Cluster Corrective Action: All departments of the University will be reminded by the Central Accounting department that tagging is an integral part of the internal control process for capital assets. The Central Accounting team will send a memo t...

AL Numbers: Various Program: Research and Development Cluster Corrective Action: All departments of the University will be reminded by the Central Accounting department that tagging is an integral part of the internal control process for capital assets. The Central Accounting team will send a memo to all equipment coordinators and Finance Managers at the campus units. The memo will be emailed by April 30, 2023. In addition, the Central Accounting team will schedule a virtual training to go over asset tagging procedures. All equipment coordinators will be invited to the training and it will be scheduled prior to June 30, 2023. Contact: Kathy Conrad and Maru Mendoza Expected Implementation: June 30, 2023

View Audit 48521

Finding 38610 (2022-002)

Significant Deficiency 2022

Alamosa County

CO

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should ...

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Action Taken: Management will develop a quarterly process to implement monitoring controls needed to ensure proper federal program wage requirements on or before year end close of December 31, 2024.

View Audit 34681

Finding 38609 (2022-003)

Material Weakness 2022

Alamosa County

CO

Reporting Internal Control / Segregation of Duties

Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not Applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its ...

Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not Applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AlP requirements. Action Taken: ? Initiate a secondary review by administrator by December 31, 2024 ? Develop necessary internal controls needed to ensure proper reporting by December 31, 2024

View Audit 34681

Finding 38605 (2022-006)

Significant Deficiency 2022

Narragansett Indian Tribe

RI

Matching / Level of Effort / Earmarking

2022-006 Matching, Level of Effort, Earmarking NIT reply: NIT is in the process of reviewing the award with the funding agency for a better understanding of the necessary requirements of the award. Speedi Burrell, Director of Finance, Narragansett Indian Tribe

View Audit 34680

Finding 38603 (2022-005)

Material Weakness 2022

Narragansett Indian Tribe

RI

Allowable Costs / Cost Principles

Finding 2022-005 Allowable Costs-Premium/Hazard Pay NIT reply: Due to NIT not receiving appropriate guidelines, we were unaware that the premium/hazard pay totals was cumulative of years 2021 and 2022 not consecutive. Speedi Burrell, Director of Finance, Narragansett Indian Tribe

View Audit 34680

Finding 38601 (2022-004)

Material Weakness 2022

Narragansett Indian Tribe

RI

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-004 internal Controls and Compliance over Allowable Cost and Allowable Activity - Expenditures NIT reply: NIT will add another signatory/ reviewer to ensure NIT is compliant with our existing policy. Speedi Burrell, Director of Finance, Narragansett Indian Tribe

View Audit 34680

Finding 38600 (2022-002)

Significant Deficiency 2022

Council Towers II Housing Development Fund Corporation

NY

Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- Management made all the required monthly d...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- Management made all the required monthly deposits to the replacement reserve through August 31st, 2023. Action 2-In the event of delayed subsidy payments, management will make the monthly deposits to the replacement reserve as soon as the delayed subsidy payments are received. Action 3-All staff members will be made aware of the importance of maintaining a fully funded replacement reserve account.

View Audit 34679

Finding 38599 (2022-001)

Significant Deficiency 2022

Council Towers II Housing Development Fund Corporation

NY

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff,...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued.

View Audit 34679

Corrective Action Plans

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