Corrective Action Plans

Finding 36584 (2022-009)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: Texas Integrated Eligibility Redesign System (TIERS) - In order to bring password settings into compliance with the HHSC Information Security (IS) Security Policy, the TIERS Operations team released tool/method (113.0) successfully into production without any adverse impact. ...

Corrective action plan: Texas Integrated Eligibility Redesign System (TIERS) - In order to bring password settings into compliance with the HHSC Information Security (IS) Security Policy, the TIERS Operations team released tool/method (113.0) successfully into production without any adverse impact. This release was completed on 09/24/2022 and contained the security requirements to restrict minimum allowed password changes from zero (unlimited) to one meaning users are allowed "only" one password change a day. This was verified by CliftonLarsonAllen LLP (CLA) auditors on 12/21/22. Screenshots were also provided to CLA auditors. Implementation date(s): September 24, 2022 Responsible Persons: Director, Information Technology (IT) Infrastructure Services

View Audit 28519

Finding 36574 (2022-001)

None 2022

Greater Johnstown Area Vocational Technical School

PA

Cash Management Material Weakness

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: The Greater Johnstown Area Vocational Technical School currently has procedures in place for cash monitoring to ensure compliance with U.S. Department of Education Federal Student Aid guidelines which are similar to the...

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: The Greater Johnstown Area Vocational Technical School currently has procedures in place for cash monitoring to ensure compliance with U.S. Department of Education Federal Student Aid guidelines which are similar to the requirements for the HEERF funds. Due to unfamiliarity with the HEERF guidelines during the COVID-19 pandemic, these funds were drawn down in the G5 system earlier than needed. In the future, GJCTC will follow existing procedures to ensure compliance with cash management. Anticipated Completion Date: June 30, 2023.

View Audit 27025

Finding 36571 (2022-002)

None 2022

Greater Johnstown Area Vocational Technical School

PA

Allowable Costs / Cost Principles Reporting

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: Due to the retirement of Greater Johnstown Area Vocational Technical School?s long time business manager and the sudden resignation of the replacement, the audit was unable to be completed timely. Greater Johnstown Are...

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: Due to the retirement of Greater Johnstown Area Vocational Technical School?s long time business manager and the sudden resignation of the replacement, the audit was unable to be completed timely. Greater Johnstown Area Vocational Technical School currently has a business manager in place and is expected to file its audit timely beginning with the June 30, 2023, fiscal year ending. Anticipated Completion Date: November 30, 2023.

View Audit 27025

Finding 36570 (2022-004)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs

4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Tenant Files Housing Choice Vouchers Move-ins: 1. In two (2) instances out of ten (10) tenant fil...

4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Tenant Files Housing Choice Vouchers Move-ins: 1. In two (2) instances out of ten (10) tenant files tested, the date on the lease agreement did not agreement to the effective move-in date. 2. In six (6) instances out of ten (10) tenant files tested, the lease agreement was not maintained in the tenant's file. 3. In one (1) instance out of ten (10) tenant files tested, the lease agreement did not indicate the initial lease date or the rent amount. 4. In ten (10) instances out of ten (10) tenant files tested, the "Lease Addendum" - Violence Against Women and Justice Department Reauthorization Act of 2005, was not signed by the Landlord. 5. In four (4) instances out of ten (10) tenant files tested, the HAP Contract was not signed by the Owner. Tenant Files (continued) Move-Ins: 6. In three (3) instances out of ten (10) tenant files tested, the Tenancy Addendum was not maintained in the tenant's file. 7. In two (2) instances out of ten (10) tenant files tested, the Voucher expired prior to the issuance of the Request for Tenancy Approval. 8. In one (1) instance out of ten (10) tenant files tested, the "Reasonableness Valuation" form was not maintained in the tenant's file. 9. In one (1) instance out of ten (10) tenant files tested, the "Addition to Landlord and Tenant Lease" was not maintained in the tenant's file. Recertification: 1. In fifteen (15) instances out of twenty-five (25) tenant files selected for testing, that the notification of corrective actions was indicated to the Landlord, without indicating the number of days allowed for the correction. 2. In one (1) instance out of twenty-five (25) tenant files selected for testing, the annual recertification was not performed, during the 2022 fiscal year. 3. In one (1) instance out of twenty-four (24) tenant files selected for testing, the Authorization for the Release of Information (Form HUD-9886), was not dated by the tenant. Recertification: (continued) 4. In two (2) instances out of twenty-four (24) tenant files selected for testing, the annual income was not verified in accordance to ?Part III: Verifying Income and Assets ? 7-III.A. Earned Income?. 5. In four (4) instances out of twenty-four (24) tenant files selected for testing, the inspection report maintained in the tenant's file, indicated that the inspection failed and/or was inconclusive; therefore, no Pass inspection was obtained, prior to the tenant?s effective move-in date. Move-outs: 1. In four (4) out of five (5) tenant files, selected for test, there was no notice sent to the landlord, indicating the termination date. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Springfield Metropolitan Housing Authority should 1) determines the rent reasonableness, prior to making a subsidy payment to the landlord; 2)obtain the tenant and landlord signature, prior to making a subsidy payment to the landlord; 3) obtain the lease-addendum ? violence against women form, prior to making a subsidy payment to the landlord; 4) The HAP should be signed by the tenant and the owner, prior to the tenant occupying the housing unit; 5) obtain the tenant?s signature and date on the authorization for release of information, prior to requesting household income information, and 6) Annual income should be verified by the PHA, prior to the tenant occupying the housing unit. By performing these procedures, the risk of incurring questioned costs will be significantly reduced. (2) Actions Taken on the Finding. Springfield MHA will review all files from this audit to make necessary corrections. SMHA will review and update policy to ensure all program requirements are met.

View Audit 23985

Finding 36569 (2022-003)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Accounts Receivable - Tenants During the testing of accounts receivable tenants, there were twenty-two (22) ins...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Accounts Receivable - Tenants During the testing of accounts receivable tenants, there were twenty-two (22) instances out of twenty-six (26) transactions tested, whereby, the tenant balance reported on the Resident Ledger did not agree with the tenant balance reported on the Aged Receivable Report as of September 30, 2022. As a result, the Aged Receivable report was overstated by $21,873. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that the receivable balance reported on the Resident Ledger should be reconciled to the balance reported on the Aged Receivable tenant report. Performing this procedure will reduce the risk of the Aged Receivable tenant report, being overstated. (2) Actions Taken on the Finding. Prior accounting management and staff have been removed. Accounts Receivable ? Tenants will be properly reconciled.

View Audit 23985

Finding 36568 (2022-002)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Financial Statements The year-end financial statements generated from the general ledger, that were prepared an...

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Financial Statements The year-end financial statements generated from the general ledger, that were prepared and presented for the audit contained inconsistencies, in comparison to the financial statements submitted to the Auditor of State, via the Hinkle Submission and the Entity Wide Balance Sheet and Entity Wide Revenue and Expense Summary, submitted via the Financial Assessment Subsystem. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that the Public Housing Authority should assess the adequacy of the design of its policies and procedures related to preparation of financial statements and the design appropriate controls as necessary to rectify inadequacies. Furthermore, the Public Housing Authority should consider where errors could occur that would cause a material misstatement in the financial statements and which policies or procedures would prevent or detect the error on a timely basis. (2) Actions Taken on the Finding. Contributing to differences between the system generated financial statements and the financial statements prepared by the Authority for distribution include balances in accounts that typically have a balance that would appear on the Liability side of the Statement of Net Position, but in any given year have a balance reported on the Asset side of the Statement of Net Position, an example being the OPEB Net Asset. Balances of grants of short duration that for grant reporting purposes are maintained cumulatively in the general ledger for which only period amounts are reported on the Statement of Revenues, Expenses, and Change in Net Position is also an example of what can cause such differences. It is unknown by current management of Springfield MHA when the mapping for the financial statements generated by the Authority's accounting software was done or last updated. The financial statements generated by the Authority's accounting software are for very limited use by management only. They are not and were not generated for publication and distribution. For audit, Springfield MHA prepares trial balance worksheets that document mapping to the unaudited Financial Data Schedule, and then the totals from the unaudited Financial Data Schedule as adjusted (if applicable) provide the basis for the Financial Statements prepared for financial reporting and distribution. In addition to considering any mapping changes needed to system generated financial statements in the Authority's accounting software, Springfield MHA will consider how to label the financial statements generated by the accounting software as For Management Use Only.

View Audit 23985

Finding 36567 (2022-001)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Bank Reconciliation The bank reconciliations performed as of September 30, 2022 were not reconciled to the gene...

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Bank Reconciliation The bank reconciliations performed as of September 30, 2022 were not reconciled to the general ledger. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that bank reconciliations should be reconciled to the general ledger on a monthly basis and that transfers between programs should be recognized in the due to and due from accounts. Performing these procedures will reduce the risk of an overdrawn or overstated bank balance, during the fiscal year. (2) Actions Taken on the Finding. Springfield MHA will revise standard operating procedures so that bank reconciliations for the month of September of each fiscal year-ended September 30 will reflect balances in intercompany accounts receivables and intercompany accounts payables reported in accordance with HUD Accounting Brief 14 on the Financial Data Schedule as reconciling items on the bank reconciliations. For this fiscal year-end September 30, 2022, the reporting of such balances in accordance with HUD Accounting Brief 14 was only documented on trial balance worksheets that document mapping between trial balance numbers and the Financial Data Schedule. In addition, the Authority will implement controls to ensure all reconciling items are clearly documented on bank reconciliations performed monthly.

View Audit 23985

Finding 36562 (2022-001)

None 2022

Memphis Housing Authority

TN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

March 29, 2023 U.S. Department of Housing and Urban Development The Housing Authority of Memphis, Tennessee respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 ...

March 29, 2023 U.S. Department of Housing and Urban Development The Housing Authority of Memphis, Tennessee respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 ? June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. FINDINGS ? FINANCIAL STATEMENTS AUDIT 2022-01 Financial Reporting Other Matter Condition: The Authority did not submit the original unaudited financial data to HUD until 6 months after their fiscal year end. For the fiscal year end June 30, 2022, the Authority's unaudited financial data schedule was submitted 4 months late. Context: The Authority's unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center ("REAC") by August 31st of each fiscal year. In the past, due to COVID-19, waivers issued by HUD allowed for an extension of time that did not apply to the June 30, 2022 year end submission. Criteria: In accordance with HUD rules and regulations, the Authority is required to submit their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency. Cause: The completion of the prior year's approval from REAC, created delays for the current period. In prior years there have been waivers and extensions related to the initial financial close and submission to REAC, which extended into the current period and created delays for the current fiscal year to be submitted on time. Effect: The unaudited financial data was not submitted within the required time period for full points on REAC's scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission. Auditor's Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates. View of Responsible Officials: With prior HUD extensions for unaudited financial submissions due to COVID-19, the Memphis Housing Authority presumed an extension was provided for FY2022 unaudited financials. The Memphis Housing Authority will make certain future unaudited and audited financial submissions are submitted by the stated deadlines. Contact: Vickie Aidridge, Chief Financial Officer, (901) 544-1329, valdridge@memphisha.org. If the Department of Housing and Urban Development has questions regarding this plan, please contact Dexter D. Washington, Chief Executive Officer, at (901) 544-1102. Sincerely yours, Dexter D. Washington, Chief Executive Officer

View Audit 27024

Finding 36553 (2022-005)

Significant Deficiency 2022

Lewisburg Borough

PA

Internal Control / Segregation of Duties

Finding 2022-005 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - Segregation of Duties: A limited number of per...

Finding 2022-005 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - Segregation of Duties: A limited number of personnel are involved in accounting functions in which they are responsible for all related transactions (i.e. the same person recording transactions, preparing checks, recording cash disbursements, mailing checks and reconciling bank accounts, etc.). This lack of segregation of duties results in a weakness within the Borough's internal control system. It was recommended by the auditors that a greater segregation of duties can be achieved by the implementation of additional procedures that utilize current and new personnel. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived there from. Borough Response: The Borough understands that it only has a limited number of employees within the business office to assign certain duties. Additionally, it understands the various employees' capabilities restrict its options to achieve an optimal segregation of duties. Consequently, the Borough has determined that with its current checks and balances in place, it feels it has achieved its optimal segregation of duties. It does not expect to generate any future benefit by expending additional funding to achieve a greater segregation of duties.

View Audit 27371

Finding 36552 (2022-004)

Material Weakness 2022

Lewisburg Borough

PA

Reporting Internal Control / Segregation of Duties

Finding 2022-004 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - General - Financial Statement Preparation: In ...

Finding 2022-004 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - General - Financial Statement Preparation: In connection with the audit of the Borough of Lewisburg's financial statements, like most smaller local governmental entities, management has requested that its external auditors assist in the drafting of the schedule of expenditures of federal awards. Borough management has determined that it is more cost-beneficial to utilize the services of its auditors to assist in drafting the schedule of expenditures of federal awards, as opposed to hiring a professional accountant trained in such matters. While the Borough's internal accounting personnel have the ability to interpret and understand its schedule of expenditures of federal awards, they do not have sufficient experience in preparing that schedule in accordance with generally accepted accounting principles. It was recommended by the auditors that management should prepare its schedule of expenditures of federal awards. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived therefrom. Borough Response: The Borough will consider training staff to achieve these duties, but it does not expect to hire additional personnel to perform these duties.

View Audit 27371

Finding 36551 (2022-003)

Significant Deficiency 2022

Comprehend INC

KY

Allowable Costs / Cost Principles Reporting

2022-003 Improve Recordkeeping of Expense Allocations (Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.9592) Recommendation: We recommend that Comprehend maintains supporting documentation of all expense allocations and have it on file and readily available for th...

2022-003 Improve Recordkeeping of Expense Allocations (Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.9592) Recommendation: We recommend that Comprehend maintains supporting documentation of all expense allocations and have it on file and readily available for the audit. Action Taken: Management agrees that supporting documentation is to be maintained to comply with Grant Requirements. Comprehend is currently working with Payroll Provider; ADP, to comply with the complexity of the payroll requirement as its to reconciling allocations of payroll at the program level. This process will be in place by May 2023 under the new provider. Donna Hicks, CFO, and Melanie Hill, Accounting Assistant, are the contact persons responsible for the corrective action.

View Audit 27023

Finding 36550 (2022-002)

Material Weakness 2022

Comprehend INC

KY

Questioned Costs Reporting

2022-002 Reporting Deadlines Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #93.498) Recommendation: We recommend that Comprehend management review all grant funding for reporting deadlines and coordinate this responsibility with the respective program di...

2022-002 Reporting Deadlines Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #93.498) Recommendation: We recommend that Comprehend management review all grant funding for reporting deadlines and coordinate this responsibility with the respective program directors. Action Taken: Management concurs with this finding and agrees with the finding and has put in place processes to ensure that all required data reporting related to grants is done within the state required deadlines. Due to significant turnover in the finance and accounting department during the 2021 fiscal year when this grant was received, the CFO and/or CEO did not receive any communication from HRSA regarding the reporting. Management has and continues following the repayment status of HRSA Funding. The process was put into place December 2022. Donna Hicks, CFO, is the contact person responsible for the corrective action.

View Audit 27023 Questioned Costs: $1

Finding 36549 (2022-001)

Significant Deficiency 2022

Comprehend INC

KY

2022-001 Account Reconciliations Recommendation: The Organization should adopt a policy requiring monthly reconciliation of all consolidated statement of financial position accounts to their supporting documentation in order to ensure the accuracy of the monthly financial statements. Consolidated st...

2022-001 Account Reconciliations Recommendation: The Organization should adopt a policy requiring monthly reconciliation of all consolidated statement of financial position accounts to their supporting documentation in order to ensure the accuracy of the monthly financial statements. Consolidated statement of financial position reconciliations quickly identify errors and necessary corrections. If reconciliations are performed infrequently, errors and adjustments can occur, resulting in the need for significant corrections when the reconciliations are performed. Any reconciling differences should be corrected before the accounting records are closed for the month end. Action Taken: Management concurs with the finding and has processes in place to ensure that all accounts related to the monthly financial statement are reconciled monthly prior to monthly financial close. The process was implemented effective 1/1/22. Comprehend is establishing the best approach for advancing reconciliation strategies with the Finance department. Due to the historical inconsistency of programs and staffing, the implementation process is continuously evaluated for stronger internal controls for Reconciliation of all Accounts. Donna Hicks, CFO, and Melanie Hill, Accounting Assistant, are the contact persons responsible for the corrective action.

View Audit 27023

Finding 36548 (2022-002)

Significant Deficiency 2022

Woodbury University

CA

Questioned Costs Eligibility Significant Deficiency

Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss...

Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss Adams' recommendation and if a situation arises where we must manually package a student, the procedure will include an additional review by another individual, either the Director or a Counselor, to review the package for accuracy. An internal review of FY22 indicated this was an isolated incident. - Anticipated Completion Date: Management will complete the Corrective Action Plan by June 30, 2023. - Individual Responsible: Oscar Jones, Director of Financial Aid.

View Audit 27232 Questioned Costs: $1

Finding 36541 (2022-001)

Material Weakness 2022

Marysville School District No. 25

WA

See Corrective Action Plan for chart/table

View Audit 26376

Finding 36540 (2022-002)

Material Weakness 2022

Marysville School District No. 25

WA

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 26376 Questioned Costs: $1

Finding 36538 (2022-001)

Material Weakness 2022

McR Health, Inc.

FL

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

The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understandi...

The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understanding of the compliance requirements and will have in place internal controls to ensure compliance. The review will be completed by the Finance and Budget Manager, (Tracy Brown), during the application process for each grant. This was put into place March 1, 2023. If anything needs to be addressed, please do not hesitate to give me a call at 941-776- 4008 x306.

View Audit 27194

Finding 36535 (2022-002)

Significant Deficiency 2022

Schreiner University

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website withi...

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website within the required time frame. ? For both the institutional and student portions of the grant, there was no quarterly report for the period ending June 30, 2021. Reporting was posted for the period ending May 30, 2021 which reported the final activities for the second round of HEERF awards. There were drawdowns that occurred during the month of June 2021 for both portions of the third round of HEERF funding that were incorrectly included in the September 30, 2021 quarterly reports. ? The University?s institutional portion quarterly report for September 30, 2021 reported the total for only lost revenue from auxiliary sources and this did not agree to support provided. ? The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Corrective Action Plan: Management recognizes the significant deficiency, yet stands firm that that the guidance (FAQs, webinars, web posting, templates) for the HEERF reporting by the US Department of Education was confusing, contradictory, and ever-evolving. Management did its best to follow the reporting requirements, and as a result, will do the following to address this matter going forward. -Verify in writing from the US Department of Education that the actions taken from the university meet the reporting requirements -Require that all three leaders that interface with HEERF (Vice President for Planning and Finance, Controller, Director of Financial Aid and Student Accounts) review the reporting requirements and supporting documentation -Update the 2021 Annual report by adding $750 for ?Implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines? and $1,400 for ?conducting direct outreach to financial aid applicants about the opportunity to receive financial aid adjustment due to the recent unemployment of a family member or independent students, or other circumstances? out of the $4M received of institutional funds. Name(s) of Contact(s) Responsible for Corrective Action: Dr. Lucien Robert Costley Vice President for planning & Finance/CFO Elizabeth Oehler Controller

View Audit 26143

Finding 36534 (2022-001)

Significant Deficiency 2022

Southwest Michigan Behavioral Health

MI

Questioned Costs Allowable Costs / Cost Principles § 200.402

Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable dire...

Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. Condition: During testing of amounts charged to the grants it was noted that provider stabilization payments were charged to the Treatment grant but were not authorized by the grants. Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.402. Questioned Cost: $199,598 Recommendation: We recommend that the Entity review all grant agreements to gain a thorough understanding of allowable costs and then establish/modify internal controls to assure that only allowable costs are charged to the grant View of Responsible Official: Management is in agreement with this recommendation. Corrective Action Plan: SWMBH's provider stability committee will review SWMBH's COVlD-19 Provider Stability plan. Along with the review of the plan, SWMBH will fully understand and execute request in accordance with the SWMBH COVlD-19 Provider Stability plan. Payments of an approved provider stability request will only be funded by Medicaid and Healthy Michigan. Responsible Party: Garyl L. Guidry Jr., MBA Chief Financial Officer Date of completion: August 1, 2023

View Audit 26117 Questioned Costs: $1

Finding 36532 (2022-001)

None 2022

Loretto Apts at O'Brien Road Hdfc, Inc. (o'brien Rd SR Appts 2)

NY

U.S. Department of Housing and Urban Development Loretto Apartments at O?Brien Road Housing Development Fund Company, Inc. (O?Brien Road Senior Apartments 2), HUD Project No. 014-EE287/NY06-S101-004 respectfully submits the following corrective action plan for the year ended December 31, 2022. Nam...

U.S. Department of Housing and Urban Development Loretto Apartments at O?Brien Road Housing Development Fund Company, Inc. (O?Brien Road Senior Apartments 2), HUD Project No. 014-EE287/NY06-S101-004 respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2022 ? December 31, 2022 The findings from the 2022 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 None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,158 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartments 2 made the required payment was made in January 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: January 2023

View Audit 27022

Finding 36530 (2022-001)

Material Weakness 2022

Southern Oregon Child and Family Council, Inc.

OR

Procurement, Suspension & Debarment Reporting § 200.512

2022-001 ? Late Submission Corrective Action Plan ? The Finance Director and Fiscal Department will continue to implement changes in these areas: -Task delegation -Project management -Training During the past year, SOCFC has encountered many challenges, including changes to upper management and ...

2022-001 ? Late Submission Corrective Action Plan ? The Finance Director and Fiscal Department will continue to implement changes in these areas: -Task delegation -Project management -Training During the past year, SOCFC has encountered many challenges, including changes to upper management and new staff in the fiscal department. Some fiscal staff have now participated in their first audit with the agency and have developed enhanced skills from the experience along with a greater understanding of the time management demands. This experience has also generated a deeper understanding of the agency?s requirements and expectations throughout the audit process. The Finance Director will continue to expound on this experience by delegating work among the fiscal staff and ensuring complete training with follow-up, that includes, but is not limited to: fixed asset schedules, lease schedules, and payroll reconciliations. In the past, the Finance Director has completed the major schedules at year end. Going forward, audit schedules and requirements will be reviewed, modified and/or developed in August 2023. Schedules, tasks and duties will be delegated to the fiscal staff by September 30, 2023, in order to allow for completion of audit schedules with adequate time to be review by the Finance Director. Timeline for Implementation ? August 2023 through January 2024 Deborah DeSarah, Finance Director Katherine Clayton, Executive Director

View Audit 26735

Finding 36525 (2022-001)

None 2022

Community Career Development, Inc.

CA

Period of Performance Reporting

Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce ...

Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD:WIOA Adult? 26921 1720-WF101-RD:WIOA Dislocated Worker ? 26921 1720-WF101-RD:Youth@Work?WIOA OSY? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr. CPA CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022

View Audit 26440

Finding 36521 (2022-001)

Material Weakness 2022

Kettle Falls School District No. 212

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rul...

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rules regarding Federal funds were being followed. However, we learned during this audit that they were not followed. As soon as we learned about a potential issue with our current audit, we made an immediate change to our practice. We no longer rely on the firm to ensure that Federal requirements are being met. We now oversee those requirements, and the district will be certifying the payroll for any project that is being funded through Federal dollars.

View Audit 26092

Finding 36520 (2022-002)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. C...

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. Corrective Action Planned: Written policies and procedures over the review and approval of Federal Award reporting will be updated to ensure complete and accurate reporting of award expenditures. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Finding 36519 (2022-001)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.318 § 200.327

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: ...

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: Written policies and procedures regarding procurement and grant compliance will be updated and implemented to ensure compliance with procurement terms and conditions of Federal Awards. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Corrective Action Plans

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