Corrective Action Plans

Finding 98111 (2022-001)

Significant Deficiency 2022

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Matching / Level of Effort / Earmarking § 200.302 § 200.305

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Substance Abuse and Mental Health Services Projects of Regional and National Significance ? ALN 93.829 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendatio...

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Substance Abuse and Mental Health Services Projects of Regional and National Significance ? ALN 93.829 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Financial and Control Policy to encompass the requirements defined within ? 2 CFR 200.305. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. While the policy has been updated previously, it was not updated such that it complied with the requirements of 2 CFR 200.305. The Controller and CFO have updated the policy so that it fully complies with all of the requirements defined within 2 CFR 200.305. Name(s) of the contact person(s) responsible for corrective action: CFO and Controller. Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 91802

Finding 98110 (2022-002)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Material Weakness Reporting Internal Control / Segregation of Duties

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are corr...

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in future reporting periods.

View Audit 91801

Finding 98109 (2022-001)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.

View Audit 91801 Questioned Costs: $1

Finding 95053 (2022-002)

Significant Deficiency 2022

Ohio Living and Subsidiaries

OH

Reporting § 200.502 § 200.508 § 200.510

Finding Number: 2022-002 Condition: The Corporation did not prepare a complete and accurate SEFA for the year ended June 30, 2021. Planned Corrective Action: While technically considered a significant deficiency and audit finding in accordance with CFR guidance for federal award audit compliance pur...

Finding Number: 2022-002 Condition: The Corporation did not prepare a complete and accurate SEFA for the year ended June 30, 2021. Planned Corrective Action: While technically considered a significant deficiency and audit finding in accordance with CFR guidance for federal award audit compliance purposes, management considers this finding to be an isolated incident. Management had prepared and provided a SEFA summary that properly identified all federal funding, including all of the CARES Act funding, received as of June 30, 2021. Management also prepared and provided information regarding amounts of the CARES Act funding expended and recognized as revenue within the financial statements for the years ended June 30, 2020 and 2021. However, there was interpretation that the amount that was supposed to be reported for the CARES Act funding on the SEFA for the period ended June 30, 2021, should be the amount expended and recognized as revenue as of the financial statements ended June 30, 2020, to align with the Period 1 portal reporting. As such, the amount reported for the final SEFA used for the June 30, 2021 compliance audit excluded $1,271,104 that was appropriately reported as deferred grant revenue liability as of June 30, 2020. The amount of CARES Act funding for the Period 1 portal reporting correctly included the $1,271,104. There was a significant amount of collective confusion regarding the Period 1 CARES Act portal reporting which was for the period ended June 30, 2020, in relation to the SEFA reporting and compliance audit reporting for that same period of time, which was unusually deferred by the federal government from June 30, 2020 to June 30, 2021. The results of the auditors procedures demonstrated that all the information management populated in the CARES Act portal for the June 30, 2020 reporting compliance Period 1 was accurate and that there were no other findings. Contact person responsible for corrective action: Bob Stillman, Chief Financial Officer Anticipated Completion Date: March 31, 2023

View Audit 75441

Finding 94146 (2022-002)

None 2022

Solutionhealth, Inc.

NH

Allowable Costs / Cost Principles Cash Management

Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoic...

Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $6,300 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $6,300 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement during the month of July 2021 and again in August 2021 in error. Effect: As a result, the System received $6,300 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting expenses submitted to the grantor. Management agrees to utilize their ERP system, which eliminates duplicate invoices, when sending future billings to the grantor. An amended report will be filed with the awarding agency, as applicable.

View Audit 88239

Finding 94145 (2022-001)

None 2022

Solutionhealth, Inc.

NH

Reporting

Identifying Number: 2022-001: Submission of Reports Criteria: Management was responsible for submitting certain reports to the grantor including monthly financial statements and any issued reports in accordance with the Uniform Guidance. Condition: During compliance testing, it was determined tha...

Identifying Number: 2022-001: Submission of Reports Criteria: Management was responsible for submitting certain reports to the grantor including monthly financial statements and any issued reports in accordance with the Uniform Guidance. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor. Context: Required reporting was not submitted to the grantor. Cause: Management was not aware that these reports were required to be submitted and therefore did not submit them to the grantor. Effect: As a result of the condition, the System did not submit required reports. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will submit the proper reports to the grantor on a monthly basis. A team has been set up to evaluate any future grant requirements and action items with due dates of what needs to be taken.

View Audit 88239

Finding 94096 (2022-002)

Material Weakness 2022

Clarion-Limestone Area School District

PA

Equipment & Real Property Management § 200.3 § 200.313

2022-002 Equipment and Real Property Maintenance ? Education Stabilization Fund CFDA No. 84.425 Contact Person: Colette Vickers, Business Manager Recommendation: The District has developed a specific set of procedures to ensure the proper inventorying and safeguarding of real property and equ...

2022-002 Equipment and Real Property Maintenance ? Education Stabilization Fund CFDA No. 84.425 Contact Person: Colette Vickers, Business Manager Recommendation: The District has developed a specific set of procedures to ensure the proper inventorying and safeguarding of real property and equipment. We recommend the District adhere to these procedures, and have written policies in place to ensure this is not overlooked in the event of changes in personnel. Action: The District will review the equipment and real property maintenance procedure with appropriate personnel. These employees will be required to review the policy at a minimum once a year and acknowledge through signature that they have been made aware of the procedure. These signature records will be maintained with their annual training records. Inventory updates and lists will be reviewed at least quarterly by administration to ensure compliance. Date for Completion: June 30, 2023

View Audit 86360

Finding 94095 (2022-003)

Material Weakness 2022

Clarion-Limestone Area School District

PA

Material Weakness

2022-003 Education Stabilization Fund, CFDA No 84.425 Contact Person: Colette Vickers, Business Manager Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the ...

2022-003 Education Stabilization Fund, CFDA No 84.425 Contact Person: Colette Vickers, Business Manager Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training. Action: The District has hired outside consultants to assist with formalizing policies and procedures to implement internal controls. Reference action under 2022-001. Date for Completion: June 30, 2023

View Audit 86360

Finding 94094 (2022-001)

Significant Deficiency 2022

Children's Home and Aid Society of Illinois

IL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stape...

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stapert, Senior Vice President and CFO Planned completion date for corrective action plan: Immediately

View Audit 85530

Finding 94091 (2022-001)

Material Weakness 2022

Coffeyville Community College

KS

Student Financial Aid Reporting Internal Control / Segregation of Duties

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chan...

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the March 17, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Condition: During our testing of the enrollment reporting, it was noted that Coffeyville Community College did not have internal controls of reporting changes in student status? to NSLDS. Recommendation: Policies and procedures should be written to provide additional training and oversight of staff responsible for enrollment reporting. We recommend the College establish an oversight process that includes additional controls necessary until staff are fully trained in the area of enrollment reporting. Views of responsible officials and planned corrective action: The VP for Academic Services will review and establish written policies/procedures to provide transparency regarding graduation deadline dates for awarding academic degrees, as well as student current enrollment status at the institution. The VP for Academic Services will hold meetings with the Registrar, Advising, Financial Aid, and Institutional Research departments to identify and address data inconsistencies prior to enrollment reporting dates. If the Oversight Agency for Audit has questions regarding this plan, please call Jeff Morris, Vice President for Operations and Finance. (620)251-7700. Sincerely, Coffeyville Community College

View Audit 85527

Finding 94088 (2022-001)

Significant Deficiency 2022

Banks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S45U210012 (Year: 2021) Questioned Costs: $16,384 Repeat of Prior Year Finding: None Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Daniel Oldham Telephone: 706-677-2222 Email: Daniel.oldham@banks.k12.ga.us

View Audit 85526 Questioned Costs: $1

Finding 94087 (2022-001)

Significant Deficiency 2022

Calvin University

MI

Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The University did not properly post the HEERF Quarterly Reporting Form by quarter to its website. Additionally, for the HEERF Quarterly Reporting Forms that were posted to its website, the student and institutional expenditures were reported cumulative. Planned...

Finding Number: 2022-001 Condition: The University did not properly post the HEERF Quarterly Reporting Form by quarter to its website. Additionally, for the HEERF Quarterly Reporting Forms that were posted to its website, the student and institutional expenditures were reported cumulative. Planned Corrective Action: The University will correct the HEERF Quarterly Reporting Forms to post each individual quarter to its website and ensure the student and institutional expenditures included in the reports reflect the individual quarter expenditures and are not cumulative. Contact person responsible for corrective action: Beth Dyksta Anticipated Completion Date: April 30, 2023

View Audit 83940

Finding 93899 (2022-001)

Significant Deficiency 2022

Highlands County, Florida

FL

Period of Performance Significant Deficiency

Department of Treasury 2022-001 Coronavirus State and Local Fiscal Recovery Fund? Assistance Listing No. 21.027 Recommendation: The Office of Management and Budget (OMB) Compliance requires that funds granted through the COVID-19 Coronavirus State and Local Fiscal Recovery Fund may only be used to c...

Department of Treasury 2022-001 Coronavirus State and Local Fiscal Recovery Fund? Assistance Listing No. 21.027 Recommendation: The Office of Management and Budget (OMB) Compliance requires that funds granted through the COVID-19 Coronavirus State and Local Fiscal Recovery Fund may only be used to cover costs incurred during the period beginning on March 3, 2021 and ending on December 31, 2024. We recommend the County select a designated individual to perform a secondary review of program costs to certify claimed expenses have met all compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The covered costs were corrected and provided to the auditors. A designated individual will perform a secondary review before claimed expenses are submitted to ensure compliance in the future. Name(s) of the contact person(s) responsible for corrective action: Tanya Cannady Planned completion date for corrective action plan: N/A

View Audit 90095

Finding 93898 (2022-002)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Equipment & Real Property Management Internal Control / Segregation of Duties Significant Deficiency § 200.303

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission formalize policies and procedures over internal controls to ensure review and approval of equipment and inventory expenditures are properly documented. Explanation of disagreement with audit...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission formalize policies and procedures over internal controls to ensure review and approval of equipment and inventory expenditures are properly documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The review of inventory requisitions will be denoted with the reviewer?s initials. The monthly equipment charges will be provided to the Supervisor of Velocity Plant Operations for review and his approval confirmed via email. Since the inception of the Rural eConnectivity program, the Commission has worked closely with representatives from the USDA to ensure compliance with the USDA?s accounting and reporting requirements. Inventory requisitions are completed by field crew and warehouse personnel, reviewed, and approved by the Supervisor of Velocity Plant Operations who reviews each and files in a binder. There is a final cursory reasonableness review by the Senior Staff Accountant. During the preparation of the USDA?s Financial Requirement Statement for reimbursement purposes, the Senior Staff Accountant and CFO review all invoices and material requisitions for proper coding. This review did not include physical signoff during the period tested. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 93897 (2022-001)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.317 § 200.318 § 200.327

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will adopt a written procurement policy in accordance with the federal requirements. Since the inception of the Rural eConnectivity program, the Commission has followed the Town of Easton Charter Article IV, Section 2(e) when contracting with third party vendors. The Commission now recognizes compliance with the Charter does not satisfy the necessity for a separate procurement policy to fulfill federal requirements. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 92913 (2022-003)

Significant Deficiency 2022

Avila University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Federal Direct Loan and Pell disbursement dates per the University's billing system did not agree with the reportd dates per the Common Origination Disbursement (COD) records. Cost of attendance transaction numbers, and the Pell award amount did not agree between the students' file and COD records....

Federal Direct Loan and Pell disbursement dates per the University's billing system did not agree with the reportd dates per the Common Origination Disbursement (COD) records. Cost of attendance transaction numbers, and the Pell award amount did not agree between the students' file and COD records. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Mike Pepple, Student Financial Services Director Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023. Corrective Action Plan - Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.

View Audit 83936

Finding 92912 (2022-002)

Significant Deficiency 2022

Avila University

MO

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

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan ...

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: Management has hired a new Student Financial Services Director and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.

View Audit 83936

Finding 92911 (2022-003)

None 2022

Lock Towns Residential Facilities, Inc. (a Non-Profit Corporation)

FL

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 83934 Questioned Costs: $1

Finding 92910 (2022-002)

None 2022

Lock Towns Residential Facilities, Inc. (a Non-Profit Corporation)

FL

See Corrective Action Plan for chart/table

View Audit 83934

Finding 90926 (2022-005)

Material Weakness 2022

City of Miles City

MT

Internal Control / Segregation of Duties

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Rowe, City Clerk Corrective Action: The City finds it is not cost effective to hire a qualified/certified person to evaluate the auditor prepared financial statements. Proposed Completion Date: Ongoing.

View Audit 80773

Finding 90907 (2022-001)

Material Weakness 2022

Hastings College

NE

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317 § 200.318 § 200.327

Finding 2022-01 Federal Program Title: Education Stabilization Fund ?Higher Education Emergency Relief Fund Compliance Requirement: Procurement, Suspension and Debarment Name of Contact Person: Lynn Feeken, Financial Controller Corrective Action: The College developed and implemented a procurement p...

Finding 2022-01 Federal Program Title: Education Stabilization Fund ?Higher Education Emergency Relief Fund Compliance Requirement: Procurement, Suspension and Debarment Name of Contact Person: Lynn Feeken, Financial Controller Corrective Action: The College developed and implemented a procurement policy which addressed Uniform Guidance Procurement, Suspension and Debarment requirements. Date of Completion: January 5, 2023

View Audit 71637

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90899 (2022-001)

Significant Deficiency 2022

The New Reidsville Housing Authority

NC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-001 ? Housing Choice Voucher Tenant Files ? Eligibility ? Noncompliance & Significant Deficiency ? Housing Choice Voucher Program ? CFDA #14.871 This last year was an extraordinary year for the New Reidsville Housing Authority. Not only did the Authority and its employees continue to ...

Finding 2022-001 ? Housing Choice Voucher Tenant Files ? Eligibility ? Noncompliance & Significant Deficiency ? Housing Choice Voucher Program ? CFDA #14.871 This last year was an extraordinary year for the New Reidsville Housing Authority. Not only did the Authority and its employees continue to experience the effects of the COVID pandemic, but two key employees, the HCV and Public Housing Specialists with almost 33 years of combined Authority experience, passed away. As a small housing authority, the sudden declining health and subsequent passing of two of the five office employees within weeks of one another left a significant void in knowledge and experience. Although the two employees that passed were cross trained on each other?s jobs, no remaining employees were fully trained or capable of assuming those positions. Recruiting began immediately, and all employees worked together to keep the departments functioning. In the months after the employees? passing, temporary and consultant labor was utilized until the Authority was able to find permanent replacements. The new personnel have proven to be extremely capable in a very short amount of time, and the process began immediately to organize and review each tenant and participant file to ensure completeness and compliance. Unfortunately, not all the files had been reviewed by the time of the annual audit. Prior to the annual audit, all new and existing housing personnel received training and cross training on both the Public Housing and Housing Choice Voucher programs. In addition, the Authority began discussions with staff regarding the implementation of a peer review system where the HCV and PH specialists will audit each other?s files to ensure that accurate calculations are performed and that all required components and signatures are present in each file. An added layer of Executive Director review of a sampling of the Specialists? files will occur as well. The processes of cross training continued with software and housing-related training, written documentation of all tasks, file review, and office-wide organization of all pending items within each office and department will continue. Corrective Action Plan: We concur with this finding. We have emphasized to our new staff the importance of accurate tenant file information and are confident these errors and oversights will not occur in the future. A comprehensive tenant file review was underway but not complete at audit time. All new staff have been trained and cross-trained, and a peer review system with an added layer of Executive review of all tenant files and calculations is in the process of implementation. Person Responsible: Mitchell Fahrer, Executive Director Anticipated Completion Date: June 30, 2023

View Audit 79896

Finding 90894 (2022-009)

Significant Deficiency 2022

Presentation College

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HE...

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HEERF Institutional portion, it was noted that 20 students who were to have student debt and unpaid balances discharged, did not have the proper amount discharged from accounts. In testing, it was noted that Presentation College requested the funds be drawn from G5 in January 2022 when student accounts with debt to be discharged were determined. Student accounts were not credited until April 2022 which resulted in differences between expected amounts to be forgiven and actual amounts that were forgiven. Responsible Individuals: James (Rocky) Query, Interim CFO Corrective Action Plan: The Business Office has reviewed the timing of G5 draws and posting to student accounts to address this finding. Review of this finding with the external expert review planned for this Spring may also contribute to further changes in internal control processes. Anticipated Completion Date: Ongoing.

View Audit 79889 Questioned Costs: $1

Finding 90893 (2022-010)

Significant Deficiency 2022

Presentation College

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficienc...

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficiencies were noted: ? The student aid report for the quarter ending December 31, 2021, misreported the cumulative total awarded to students. ? The student aid reports for the quarters ending September 30, 2021, and December 31, 2021, were not uploaded to the Presentation College website within 10 days of quarter-end. ? The institutional aid report for the quarter ending September 30, 2021, was not uploaded to the Presentation College website within 10 days of quarter-end. ? The annual report for 2021 was submitted on July 29, 2022 which was after the required reporting date of May 6, 2022. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have initiated a review of these reporting deficiencies with corrective action to be taken as soon as possible. Anticipated Completion Date: Ongoing with completion anticipated prior to March 30th.

View Audit 79889

Corrective Action Plans

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