Corrective Action Plans

Finding 32855 (2022-001)

Significant Deficiency 2022

Dignity Housing Association, Inc. 054-11074

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 33282 Questioned Costs: $1

Finding 32852 (2022-003)

Significant Deficiency 2022

Felician University

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement poli...

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for procurement and suspension and debarment to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented the procurement policy for the Federal Grants projects. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 33281

Finding 32851 (2022-004)

Significant Deficiency 2022

Felician University

NJ

Cash Management Internal Control / Segregation of Duties Reporting

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32849 (2022-005)

Significant Deficiency 2022

Felician University

NJ

Reporting Student Financial Aid Significant Deficiency

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NS...

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment and program information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cynthia Montalvo, Assistant Vice President of Enrollment Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32845 (2022-002)

Significant Deficiency 2022

Alamo Community College District

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report th...

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report that included the errors identified by the auditors was corrected and re-posted to Northeast Lakeview College?s (NLC) Higher Education Emergency Relief Fund (HEERF) webpage site on December 13, 2022. To ensure all NLC responsible management have a clear understanding of the relevant reporting requirements, all have received and reviewed a copy of the HEERF Quarterly Reporting PowerPoint Presentation and accompanying webinar notes from the June 23, 2022 Department of Education technical assistance webinar, and the Quarterly Reporting Tips posted on the HEERF Reporting and Data Collection website (https://www2.ed.gov/about/offices/list/ope/heerfreporting.html). Finally, NLC management has included the following external verification step in the process to ensure accuracy of methodology and alignment of financial records: The Grant Program Manager for the HEERF Institutional subaward will implement a two-step verify process prior to submission of the report for posting. Step 1 is an initial review and approval of report accuracy by the Vice President of Student Success followed by Step 2, a final review and authorization to submit the report for posting by the Vice President of College Services. Implementation Date: January 2023 Responsible Persons: Mr. Warren Hurd, Vice President of College Services; Dr. Tangila Dove, Vice President of Student Success; and Rudy Farias, Director of Strategic Initiatives

View Audit 33279

Finding 32843 (2022-001)

Significant Deficiency 2022

Alamo Community College District

TX

Student Financial Aid Special Tests & Provisions Reporting

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing an...

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing and the addition of a new audit report at the National Student Clearinghouse (NSC), additional steps were needed at the institutional level to guarantee the accurate reporting of student graduation status. To ensure correct and comprehensive reporting of students as ?graduated?, the Alamo Colleges District Center for Student Information (CSI) has implemented a three step process: 1) submitting a sixth submission audit per semester (recommended by NSC) which will provide graduated student information to NSC; 2) review of the DegreeVerify exceptions report each semester to identify any needed corrections and/or updates to report to NSC; and 3) completion and review of these processes will be done by a CSI Enrollment Service Professional and CSI Director and documented (signed off) on the monthly compliance certificate form. With these processes in place, CSI will be in line with NSC recommendations and allow the National Student Loan Data System (NSLDS) to align with correct graduation dates. At this time, all needed corrections to student ?graduated? status have been completed. Implementation Date: November 2022 Responsible Persons: Dr. Adelina S. Silva, Vice Chancellor of Student Success;

View Audit 33279

Finding 32836 (2022-001)

Material Weakness 2022

Middlebury Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs Allowable Costs / Cost Principles § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Dire...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Director reviews and signs all food service related invoices prior to payment by accounts payable personnel. Anticipated Completion Date: Immediately

View Audit 33278

Finding 32835 (2022-001)

Material Weakness 2022

Natchitoches Parish Housing Authority

LA

HUD Housing Programs Allowable Costs / Cost Principles

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Eq...

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2022, the Administrative Equity is a deficit of $3,873. In addition, at the same time, the Housing Choice Voucher (HCV) Fund owes the General Fund $76,307. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We continually monitor our expenses. However, we will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2023

View Audit 32431

Finding 32834 (2022-001)

None 2022

Institute for the Puerto Rican / Hispanic Elderly, Inc.

NY

§ 200.512

Fiscal Year Ended June 30, 2022 Section III ? Federal Awards Findings and Questioned Costs Item 2022-001 Federal Assistance Listing Number: 93.044 American Rescue Plan for Supportive Services under Title III-B of the Older Americans Act6 Condition The Organization?s Data Collection Form submission t...

Fiscal Year Ended June 30, 2022 Section III ? Federal Awards Findings and Questioned Costs Item 2022-001 Federal Assistance Listing Number: 93.044 American Rescue Plan for Supportive Services under Title III-B of the Older Americans Act6 Condition The Organization?s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action Necessary staffing changes were made to ensure that future filings are completed within nine months of the end of the fiscal year. Person responsible for the corrective action plan: Kevin Heslop, Vice President of Finance

View Audit 24097

Finding 32833 (2022-003)

Material Weakness 2022

Chipola Healthy Start, Inc.

FL

Allowable Costs / Cost Principles

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the tr...

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the true reflection of each funding category within the Chipola Healthy Start budget. This will also be a topic of discussion for leadership moving forward.

View Audit 30125

Finding 32832 (2022-002)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Equipment & Real Property Management

The Academy will enforce its internal control procedures over property and equipment reconciling its capital assets accounts with property records. Also, the Academy on a monthly basis should review its repair and maintenance accounts in order to identify any transaction that should be classified si...

The Academy will enforce its internal control procedures over property and equipment reconciling its capital assets accounts with property records. Also, the Academy on a monthly basis should review its repair and maintenance accounts in order to identify any transaction that should be classified since its inception. After such validation and reconciliation, the Academy will also include the required information about individual equipment. The reconciliation will also be reviewed by the program director every quarter.

View Audit 24670

Finding 32831 (2022-001)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Subrecipient Monitoring Reporting Equipment & Real Property Management

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no cap...

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.

View Audit 24670

Finding 32820 (2022-002)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will develop and maintain a system to review construction contacts in excess of $2,000 financed by federal assistance fund and verify they are meeting the Federal Special Test and Provision ? Wage Rate Requirements. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32819 (2022-001)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will maintain and include detailed information of Equipment and Real Property records required per the federal compliance supplement document. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32817 (2022-003)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

Finding 2022-003 Contact Person Responsible for Corrective Action: Jennifer Anderson, Student Services/Special Education Director. Contact Number: 812-876-6325 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-003. Description of Corrective Action Plan: The Sch...

Finding 2022-003 Contact Person Responsible for Corrective Action: Jennifer Anderson, Student Services/Special Education Director. Contact Number: 812-876-6325 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-003. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will develop and maintain an effective internal control system, which would include segregation of duties and would ensure compliance with requirements related to the grant agreement as well as following compliance requirements for Procurement and Suspension and Debarment. The School Corporation will have a control in place to ensure that proper procurement requirements regarding the Small Purchases threshold are met. The School Corporation will retain the appropriate amount of quotes needed and document if there is a unique situation with a vendor where quotes cannot be received. This information will be reviewed and implemented by the Corporation Treasurer, Student Services/Special Education Director or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023.

View Audit 30123

Finding 32816 (2022-005)

Significant Deficiency 2022

Yadkin County

NC

Eligibility

Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast...

Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast so there is no need for staff to run this in an older program outside the NCFast system. Staff utilize a checklist to ensure the correct application of Medicaid policy and adequate information being used to determine eligibility. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been requested accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training on The Work Number has already been provided to staff and the new checklist is already in use. YCHSA will continue to conduct second party reviews at a higher amount compared to the state mandate. Training will occur by 12/31/22.

View Audit 29375

Finding 32815 (2022-004)

Significant Deficiency 2022

Yadkin County

NC

Eligibility

Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeabl...

Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Second party reviews will continue to ensure that resources are being entered correctly in NCFast. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent training on resources. This will be done in a group setting and will use active applications/cases as a guide to determine if resources have been evaluated accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training will occur by 12/31/22 and second party reviews will continue indefinitely.

View Audit 29375

Finding 32814 (2022-003)

Significant Deficiency 2022

Yadkin County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff ...

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been entered accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Increased second party reviews are in place currently and will continue with at least 100 cases being second-party reviewed each quarter. Training will occur by 12/31/22 around how to properly enter information and which information should be included.

View Audit 29375

Finding 32813 (2022-002)

Significant Deficiency 2022

Yadkin County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. ...

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. Proposed Complinace Date: Immediately.

View Audit 29375

Finding 32809 (2022-003)

Material Weakness 2022

Sherburne County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 thro...

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that County management reviews the controls around payroll journal entries that are reclassifying payroll to federal grants to ensure the payroll that is being reclassified is supported and accurate and that such review continues to be formally documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32808 (2022-002)

Material Weakness 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32807 (2022-001)

Significant Deficiency 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Fin...

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32806 (2022-004)

Significant Deficiency 2022

Sherburne County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through Septe...

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32801 (2022-002)

Material Weakness 2022

Housing Authority of Lincoln County

OR

HUD Housing Programs Special Tests & Provisions Reporting

Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the...

Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the compliance requirements. ? Strengthen the review process of tenant files by management so that errors will be identified prior to payments being made to landlords on the tenant's behalf. ? Train additional members of management and staff to perform and back-up the compliance duties related to the Section 8 program. Action Taken: HALC has increased its training requirements for key positions and subscribed to a training subscription to allow staff to have on demand access. HALC is also having Managers responsible for key files and the documentation related to compliance of their programs so they have access to the information. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. HALC has implemented a contract with Nelrod to obtain Rent Reasonable and Utility Allowances. HALC staff members will be utilizing the EZRRD software program going forward, and (over the next year) will be updating all of the rent reasonable calculations. HALC began using the new program on September 5, 2023, for all new lease ups and contract rent increases. The new rent reasonable calculations began November I, 2023, with the annual recertification packets and will be ongoing monthly. HALC staff begun using the new utility allowance schedule prepared by Nelrod on September I, 2023. Nelrod will update utility allowance schedules as required by HUD regulations annually. If they decide after doing their utility allowance research that a change does not need to take place, (no change is required if the utility companies have not had an increase of under 10%) they will provide us with the information and the methodology used.

View Audit 29345

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