Corrective Action Plans

Finding 79319 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Dekalb

IL

HUD Housing Programs Reporting

Responsible staff will receive SEMAP training before the FY23 processing deadline. The SEMAP indicators and backup will be reviewed by staff who have been trained. The sample size calculations will be verified by a second party, and the submission answers will be double verified with the indicator b...

Responsible staff will receive SEMAP training before the FY23 processing deadline. The SEMAP indicators and backup will be reviewed by staff who have been trained. The sample size calculations will be verified by a second party, and the submission answers will be double verified with the indicator backup before submitting.

View Audit 73224

Finding 79317 (2022-001)

Significant Deficiency 2022

Housing 2006

IL

HUD Housing Programs

Corrective Action Plan We will make timely deposits into the Replacement Reserve account. Anticipated Completion Date No later than the end of each month. Responsible Parties Tammy Grissom, Accounts Payable Angie Dean, Director of Finance Stacy Mixer, Housing Specialist

View Audit 73221

Finding 79316 (2022-001)

Material Weakness 2022

Housing Authority of the City of New Iberia

LA

Eligibility HUD Housing Programs Material Weakness

Finding 2022-001 ? Lack of Controls over Annual Tenant Re-examinations and Assistance Calculations Corrective Action The Authority has performed all applicable tenant re-examinations and rent calculations as of March 31, 2022. Dr. Janice Wade, Executive Director, directed the completion of the re-...

Finding 2022-001 ? Lack of Controls over Annual Tenant Re-examinations and Assistance Calculations Corrective Action The Authority has performed all applicable tenant re-examinations and rent calculations as of March 31, 2022. Dr. Janice Wade, Executive Director, directed the completion of the re-examinations as of March 31, 2022, and has assumed the responsibility of executing timely tenant re-examinations annually thereafter.

View Audit 73218

Finding 79315 (2022-003)

None 2022

Charles Place Apartments

IL

Reporting § 200.512

Finding 2022-003 - Single Audit Reporting Package Submission (Repeat Finding) Responsible Person, Title: Vanessa Keppner, Board Secretary/Treasurer Anticipated Completion Date: Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness ...

Finding 2022-003 - Single Audit Reporting Package Submission (Repeat Finding) Responsible Person, Title: Vanessa Keppner, Board Secretary/Treasurer Anticipated Completion Date: Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame. Vanessa Keppner Secretary/Treasurer

View Audit 71648

Finding 79314 (2022-002)

Significant Deficiency 2022

Charles Place Apartments

IL

Eligibility HUD Housing Programs Reporting

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization...

Finding 2022-002 - Oversight of Computation of Tenant Eligibility of Assistance Responsible Person, Title: Vanessa Keppner, Board Secretaryrrreasurer Anticipated Completion Date: Ongoing Response: Management will conduct initial certification reviews prior to an incoming tenants move in finalization. Additionally, reviews will take place for all tenants during the annual recertification process to ensure accurate calculations. Documentation will then be kept with each years information within the tenant file. Vanessa Keppner Secretary/Treasurer

View Audit 71648

Finding 79245 (2022-006)

Significant Deficiency 2022

Brevard Homeless Coalition

FL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.320

SD 2022-006 Subrecipient Procurement Policy Recommendation: Prior to approving funding to a subrecipient, and annually thereafter, the Organization should require subrecipients to submit procurement policies which ensure competitive procurement and the use of vendors who are not suspended or debarr...

SD 2022-006 Subrecipient Procurement Policy Recommendation: Prior to approving funding to a subrecipient, and annually thereafter, the Organization should require subrecipients to submit procurement policies which ensure competitive procurement and the use of vendors who are not suspended or debarred for grant-funded expenditures. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. We addressed the procurement policies with our existing subcontractors during their fiscal year 21-22 Monitoring visits in May, 2022. We added to any new and/or existing contracts the requirement for the Agency to supply their Procurement policies that ensure competitive procurement and the use of vendors who are not suspended or debarred for grant-funded expenditures. All new sub-recipient contracts that went into effect July 1, 2022 made the implementation of the recommended change effective outside of the fiscal year in review. This finding will be cleared in our next audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79244 (2022-005)

Significant Deficiency 2022

Brevard Homeless Coalition

FL

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20...

SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20-21 Audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. We require match documentation to be provided upfront during the competitive RFP. We detailed in each sub-recipient contract the Match requirements that ensure compliance with 24 CFR 576.201 and 2 CFR 200.303. We have added a match reporting requirement to the invoicing process that requires proof of Match monthly. These sub-recipient contracts went into effect July 1, 2022 making the implementation of the recommended change effective outside of the fiscal year in review. This finding will be cleared in our next audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79243 (2022-004)

Material Weakness 2022

Brevard Homeless Coalition

FL

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

MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be d...

MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be documented. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. We have already implemented the recommended process for the review of reimbursement requests and monthly expense submissions. These are documented to ensure the completeness and accuracy of the submission. We also implemented the documentation of the review of individual payroll and non-payroll expense allowability. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79242 (2022-002)

Significant Deficiency 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 s...

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 submission being inaccurately reported and overstated by $3,073,785. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863

Finding 79241 (2022-001)

Material Weakness 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

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

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned ...

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned costs. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863 Questioned Costs: $1

Finding 79235 (2022-006)

Significant Deficiency 2022

Randall Consolidated School Jt #1

WI

School Nutrition Programs Subrecipient Monitoring Eligibility

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: T...

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The federal program annually requires performance of sampling and verification of free and reduced price applications. Supporting documentation supporting verification of applicants for free or reduced meals was not available for review. District could not provide documentation supporting that a verification of 3% of all applicants submitted for free or reduced meals was performed. Effect: Sampling and verification procedures are required to be performed annually. Potential to receive an incorrect amount of aid per meal served and students could be charged the wrong price for meals. Cause: The accounting system had notes indicating that sampling and verification procedures may have taken place, however, no supporting documentation was able to be retrieved. Turnover in the business office occurred. Criteria: The District is required to test 3% of all applications submitted for free or reduced meals to ensure their eligibility has not changed since they applied. If their eligibility has changed, then the District must change the student?s status appropriately. Supporting documentation of these sampling and verification procedures should be maintained for future reference. Recommendation: Policies and procedures should be implemented to ensure proper sampling and verification of applicants is performed and that the supporting documentation be maintained. Response: The District will establish policies and procedures proper sampling and verification procedures are performed and the supporting documentation is maintained. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 79234 (2022-005)

Material Weakness 2022

Randall Consolidated School Jt #1

WI

Subrecipient Monitoring Cash Management School Nutrition Programs

Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food servi...

Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food service claims were not prepared by the District within the 60-day window for November 2021 breakfast meals and December 2021 lunch meals served. The auditor brought to the District?s attention during August 2022 fieldwork. Based on meals served, the November 2021 breakfast claim was calculated to be for $9,665 and the December 2021 lunch claim was calculated as $23,751. Effect: District did not receive reimbursement for meals served during November 2021 for breakfast meals served and December 2021 lunch meals served. Cause: The District did not have proper procedures in place for submitting monthly claims. The District began contracting with a Food Service Management Company starting in 2021-2022. Criteria: Monthly breakfast and lunch reimbursement claims should be made within the 60-day time frame. Procedures should be in place to ensure accurate claims are made timely. Recommendation: Policies and procedures should be implemented to ensure meals are claimed in compliance with federal requirements and within the 60-day time frame. Response: On January 30, 2023, the District requested a one-time waiver requests with DPI to claim the meals that were previously missed. The November 2021 breakfast claim was for $9,665 and the December 2021 lunch claim was for $23,751. DPI approved payment on the one-time exceptions in February 2023 and payments were made to the District in March 2023. The District will establish policies and procedures to ensure meals are claimed in a timely manner and in compliance with requirements. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 79233 (2022-004)

Material Weakness 2022

Randall Consolidated School Jt #1

WI

Reporting

Finding #2022-004 ? Lack of Financial Close Process (Prior Year Finding #2021-004 Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general l...

Finding #2022-004 ? Lack of Financial Close Process (Prior Year Finding #2021-004 Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled differences compared to the bank balances. Accounting processes were delayed. January 2022 through June 2022 bank reconciliations were performed in August 2022. Many significant 2022 cash receipts and disbursements weren?t recorded on the general ledger until August 2022. Instances were identified where payments of certain payroll withholdings and employer benefits were delayed until several months after the related payroll dates. Effect: Financial reporting from the District?s general ledger could be materially misstated. Not remitting payroll withholdings and benefits when due will lead to penalties and payroll liabilities increasing on the District?s general ledger. Cause: The District did not have procedures in place to ensure that all transactions were properly recorded on the general ledger prior to the audit. Dates for payments to be made on payroll liabilities were not always being tracked and payroll liability accounts were not being reconciled. Criteria: Cash and other accounts should be timely reconciled. General ledger cash balances should be reconciled to the monthly or quarterly bank statements. During the close of the monthly financial statements, other balances should be reconciled to subsidiary detailed listings. Payments for payroll liabilities should be paid timely. Payroll liability accounts should be reviewed to ensure withholdings, accruals, and payments are properly clearing the liabilities. Recommendation: The District should develop procedures to timely reconcile cash and other balance sheet accounts. The reconciliations should be reviewed by someone other than the person preparing the reconciliations. The reviewer should initial and date the reconciliations when the review is complete. Develop procedures to monitor when payroll liability payments are due. Reconcile the payroll liabilities to ensure that the payments are being made within the appropriate period. Response: The District will work to establish procedures to reconcile accounts monthly. To assist with business operations, the District contracted for additional business office services for the 2022/2023 school year. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 79232 (2022-003)

Material Weakness 2022

Randall Consolidated School Jt #1

WI

Internal Control / Segregation of Duties

Finding #2022-003 ? Material Adjustments (Prior Year Finding #2021-003) Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an ...

Finding #2022-003 ? Material Adjustments (Prior Year Finding #2021-003) Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the materiality of adjusting journal entries proposed by the auditor. To assist with business operations, the District contracted for additional business office services for the 2022/2023 school year. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 79231 (2022-001)

Material Weakness 2022

Randall Consolidated School Jt #1

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties Cause: The condi...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties Cause: The condition is due to limited staff available. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding. To assist with business operations, the District contracted for additional business office services for the 2022/2023 school year Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: Not Applicable

View Audit 72651

Finding 79230 (2022-001)

None 2022

Feeding America Riverside/san Bernardino

CA

Equipment & Real Property Management

CORRECTIVE ACTION PLAN June 30, 2022 Feeding America Riverside/ San Bernardino, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave., Suite ...

CORRECTIVE ACTION PLAN June 30, 2022 Feeding America Riverside/ San Bernardino, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave., Suite 100, Rancho Cucamonga, CA 91730 Audit Period: July 1, 2021 through June 30, 2022 The finding from the 2021 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned on the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. B. FINDINGS-FINANCIAL STATEMENTS AUDIT None C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS FINDING NO. 2022-001 USDA ? EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) FAL NO. 10.569 Recommendation: The total household served should be updated with the CDSS to maintain accurate records. The USDA policies and procedures should be updated to prevent reoccurrence. Action Taken: On January 13, 2023 the correct households served was reported to the CDSS. The policies and procedures is being amended to include procedures to maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received. If you have any questions regarding the plan, please call Carolyn Solar, Chief Executive Officer (951) 359-4757. Sincerely, Carolyn Solar CEO & Chief Financial Officer

View Audit 70889

Finding 79130 (2022-003)

Significant Deficiency 2022

West Ascension Parish Hospital Service District

LA

Allowable Costs / Cost Principles

The District will create policies and procedures specific to the compliance requirements as stated by the Uniform Guidance. Additionally, the District will meet to determine the most effective way to document time and effort on COVID-19 initiatives.

View Audit 29363

Finding 79129 (2022-002)

Material Weakness 2022

West Ascension Parish Hospital Service District

LA

Questioned Costs Reporting Internal Control / Segregation of Duties

The District will establish proper internal controls to ensure the data input into the reporting portal is accurate and eligible expenses are tracked appropriately. The District will contact HHS regarding possible repayment of funds.

View Audit 29363 Questioned Costs: $1

Finding 77946 (2022-001)

Significant Deficiency 2022

Baker County District School Board

FL

Procurement, Suspension & Debarment

Procedures have been developed and put into place to request weekly payroll records from all contractors paid using Federal funds. District staff will review and sign off on all submitted payroll records to ensure compliance with Title 29, Section 5.5, Code of Federal Regulations - Davis-Bacon Act....

Procedures have been developed and put into place to request weekly payroll records from all contractors paid using Federal funds. District staff will review and sign off on all submitted payroll records to ensure compliance with Title 29, Section 5.5, Code of Federal Regulations - Davis-Bacon Act. All subsequent construction contracts will include a prevailing wage clause for amounts over $2,000.

View Audit 60064

Finding 77945 (2022-003)

None 2022

Jackson County Commission

WV

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding # 2022-003 Title of Finding Allowable Costs/Costs Principles Contact Person Julia Gump Anticipated Completion Date June 30, 2023 Corrective Action planned to be taken: Management will review regulations and implement controls to prevent noncompliance to grant agreements.

View Audit 56407 Questioned Costs: $1

Finding 77936 (2022-001)

Significant Deficiency 2022

City of Alexandria

VA

Procurement, Suspension & Debarment § 200.214 § 200.303

Virgina Department of Education City of Alexandria, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022) The findings from the schedule of findings and questioned costs are discussed below. The...

Virgina Department of Education City of Alexandria, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022) The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559, 10.582 Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement has developed operating procedures on the steps to run debarment reports within electronic Virginia (eVA) https://eva.virginia.gov/ The operating procedures have been made available to the procurement team. This report will be included in the file of each awarded offeror. For contracts that contain Federal Funding, Procurement tried to run a report from SAM https://sam.gov however the report did not contain information on the debarment status. All Offerors or Bidders are required to complete the Certification Regarding Debarment or Suspension form as part of their response to posted solicitations. If Offerors or Bidders do not submit a completed form they are deemed nonresponsive. See attached form Name(s) of the contact person(s) responsible for corrective action: Dyanna McMullen and Kimberly Young Planned completion date for corrective action plan: March 28, 2023 If the Virginia Department of Education has questions regarding this plan, please call Dyanna McMullen at 703-472-4034 or Kimberly Young at 703-244-0419

View Audit 67499

Finding 77935 (2022-001)

Significant Deficiency 2022

Kitsap County Consolidated Housing Authority Dba Housing Kitsap

WA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate process...

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 67498 Questioned Costs: $1

Finding 77130 (2022-001)

Significant Deficiency 2022

West Chicago Preservation Corporation 071-11482/il06m000208

IL

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over complianc...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $113 to the reserve for replacements account during the fiscal year ended December 31, 2023. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 31, 2023

View Audit 66841

Finding 75524 (2022-003)

Significant Deficiency 2022

Portland State University

OR

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease...

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

View Audit 68909

Finding 75494 (2022-001)

Significant Deficiency 2022

Portland State University

OR

Procurement, Suspension & Debarment

Recommendation: We recommend that the University ensure its policies and procedures over suspension and debarment are being enforced to ensure evidence of compliance to suspension and debarment regulations are maintained. This can include maintaining evidence that management reviewed the SAM.gov web...

Recommendation: We recommend that the University ensure its policies and procedures over suspension and debarment are being enforced to ensure evidence of compliance to suspension and debarment regulations are maintained. This can include maintaining evidence that management reviewed the SAM.gov website, maintaining a certification from the vendor, or including a clause in a contract with vendors that they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The instances of missing evidence of screening for suspension and debarment during the single audit were related to sole source purchases on federal awards. The University will update its procedures to include screening for suspension and debarment at the time a request for sole source purchase is processed in PSU?s Contracting and Procurement Services (CAPS) office. Screening of the proposed sole source vendor will be performed by CAPS staff and the documentation of screening will be maintained in the procurement records. Name of the contact person responsible for corrective action: Karen Thomson, Director of Contracting and Procurement Services Planned completion date for corrective action plan: April 15, 2023

View Audit 68909

Corrective Action Plans

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