Corrective Action Plans

Finding 59530 (2022-001)

Significant Deficiency 2022

NC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadl...

During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadline. The Housing Authority will ensure that all future invoices are received in a timely manner so that the unaudited reporting deadline meets HUD 60 day window.

View Audit 54886

Finding 59525 (2022-001)

None 2022

Knox College

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

2022-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...

2022-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2022. Condition: We tested 40 files, 18 of which were Pell Grant recipients, and 2 students did not receive the full amount of their allowed Pell grants. The students were eligible for $65,480, but received $64,930. For one student, this condition was caused by using the 20-21 Pell Award Chart for a 21-22 Pell Award. For the other student, this condition was caused by using the College's institutional EFC instead of the student's EFC noted on their FAFSA. Management Response: We accept this finding and immediately filed a correction with the Federal Pell Grant Program when the discrepancy was discovered during fieldwork. The affected students had no adverse impact with this issue as the incorrect Pell award was initially offset by increased Knox College aid. Corrective Action Plan: The college will devote additional attention to awarding the Federal Pell Grants. Prior to disbursement, a report of all Title IV recipients will be reviewed with the amount of Federal Pell grant the recipient receiving. A manual review will occur to ensure that the accurate Federal Pell Grant amount is correct based on the Expected Family Contribution and Cost of Attendance. Responsible Person: Alexander Guroff, CFO Implementation Date: January 23, 2023

View Audit 54885

Finding 59524 (2022-003)

None 2022

New York City Housing Authority

NY

Questioned Costs Eligibility HUD Housing Programs

Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHA...

Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). Condition/Context The Authority received funding from the Public and Indian Housing Operating Fund. The Public and Indian Housing program is to provide and operate cost effective, decent, safe, and affordable dwellings for lower income families through an authorized local PHA. Of the sixty (60) case files selected for testing in which 540 pieces of audit evidence (eligibility forms as noted in the Criteria section above) were requested to be provided: ? Five eligibility forms were not provided (3 missing application forms and 2 missing release forms). These forms are required documentation to be maintained in the case files to support eligibility for Public and Indian Housing. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Recommendation We recommend the Authority strengthen its controls over the Public and Indian Housing ? Operating Fund case files to ensure that all eligibility forms are received, reviewed, and maintained in the case files to support the determination of eligibility Corrective Action Plan Step 1 A follow-up search by the property Housing Managers and Management Services Department was unable to locate the three missing Original Application forms. One of the three missing Original Application forms was due to the resident?s folder that had been damaged during Superstorm Sandy. In January 2011, NYCHA implemented the Siebel Customer Relationship Management (CRM) system, which included digital file storage and an online application process, which replaced our previous paper application process. Any applications in process from that date onward were subject to document scanning and documentation was stored digitally. Any applications processed prior to this date were kept in a paper format and stored at the development, where the applicant was certified or where the tenant resides. If a tenant family transferred to another development, the physical tenant folder and documents were sent to their new location. In June 2020, NYCHA sought to digitize all tenant folders; however, the cost of the project was determined to be prohibitive so the goal of digitizing the tenant folders was not realized. Any documents damaged or lost prior to 2011 cannot be recovered, including those impacted by Hurricane Sandy. Corrective Action Plan- Step 2 ? A follow-up search by the property Housing Managers was unable to locate the two missing Consent to share your personal information NYCHA 042.785. On September 20, 2023, the Management Services Department requested that the property Housing Managers contact the residents to sign the consent form, and upload to Siebel. As a result, it was discovered that in one of the cases the Head of Household had died, and the development began the legal process to regain possession of the apartment through the holdover proceeding in Landlord Tenant Court. Action Date September 20, 2023 Final Implementation October 13, 2023 Name And Phone Number Of Person Responsible For Implementation Sylvia Aude Office of the Senior Vice President for Public Housing Operations, Tenancy Administration Senior Vice President 212-306-3921

View Audit 54678 Questioned Costs: $1

Finding 59523 (2022-002)

None 2022

New York City Housing Authority

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests...

Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests and Provisions ? Insurance Proceeds - As stated in the April 2022 Compliance Supplement, a Public Housing Agency (PHA) is required to use insurance proceeds to promptly restore, reconstruct, and/or repair any damaged or destroyed property of a project, except when a PHA has written approval from HUD to do otherwise. Unspent insurance proceeds normally are recorded as restricted cash or restricted investments on the Financial Data Schedules (FDS) up to the amount of the repair. In cases of unforeseeable and unpreventable emergencies that include damages to the physical structure of the housing stock, PHAs are allowed to use their Operating Funds to cover the expenses associated with the damages. A PHA?s insurance may cover the damages fully or partially, however, it usually takes time for the PHA to receive the insurance proceeds. Once received, the PHA must reimburse its operating account for any expenses that were initially covered with Operating Funds up to the amount received. If the amount of the insurance proceeds is less than the cost of the repair and the PHA elected to use Operating Funds to cover the difference, the PHA is not allowed to draw down capital funds to reimburse the Low Rent program. Condition/Context The Authority received insurance proceeds to cover catastrophic loss affecting a myriad of locations. The insurance recovery was promulgated on emergency repairs and post-events, many of which were not initiated or needed due to internal fixes. During our review of the insurance proceeds compliance, we noted that the Authority did not document repair expenditures for loss affecting myriad locations and could not correlate one-to-one expenditures to the insurance proceeds in a timely manner from when the insurance proceeds were received. Recommendation We recommend that the Authority correlate one-to-one expenditures to the insurance proceeds received on a timely basis Corrective Action Plan All good faith efforts to correlate emergency expenditures from insurance proceeds will be made in order to capture vendor work on a timelier basis. Catastrophic events (resulting in insurable claims such as the Hurricane Ida related claim selected in Deloitte?s testing) are complicated as the focus is primarily on restoring critical services in many developments, usually located in all five boroughs. The proceeds thus far received were estimated via inspection and the insurance claim remains open for more permanent pricing and repair. Such a claim often takes years to finalize as work scope is prepared and agreed to by insurers? representatives and the Authority. The emergency proceeds received have been used as needed for more repairs requiring them. As identified in the audit, much of the emergency work to date on Hurricane Ida was performed internally by staff at the sites, which did not generate transparent repair expenses. Management will take action, within limitations described above, to improve the correlation of expenditures to the insurance proceeds received on a timelier basis. In order to accomplish, will rely on the Authority?s Asset & Capital Management Department to provide timely work scope to assist in the correlation of more permanent expenditures Action Date Ongoing Final Implementation Ongoing Name And Phone Number Of Person Responsible For Implementation Arlene Orenstein Director of Risk Management 212-306-6682

View Audit 54678 Questioned Costs: $1

Finding 59522 (2022-001)

Material Weakness 2022

New York City Housing Authority

NY

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding Number 2022-001 SPECIAL TESTS AND PROVISIONS- ENVIRONMENTAL CONTAMINANTS TESTING AND REMEDIATION ? MATERIAL WEAKNESS Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Spec...

Finding Number 2022-001 SPECIAL TESTS AND PROVISIONS- ENVIRONMENTAL CONTAMINANTS TESTING AND REMEDIATION ? MATERIAL WEAKNESS Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests and Provisions - Environmental Contaminants Testing and Remediation As stated in the April 2022 Compliance Supplement, Public Housing must be decent, safe, sanitary, and in good repair. Public Housing Authority?s (PHA) must maintain such housing in a manner that meets the physical condition standards set forth in 24 CFR section 5.703 in order to be considered decent, safe, sanitary, and in good repair. Those standards address the major areas of the public housing: the site; the building exterior; the building systems; the dwelling units; the common areas; and health and safety considerations. Health and safety considerations require that all areas and components of the housing must be free of health and safety hazards. These areas include, but are not limited to, air quality, electrical hazards, elevators, emergency/fire exits, flammable materials, garbage and debris, handrail hazards, infestation, and lead-based paint. The housing must have no evidence of infestation by rats, mice, or other vermin, or of garbage and debris. The housing must have no evidence of electrical hazards, natural hazards, or fire hazards. The dwelling units and common areas must have proper ventilation and be free of mold, odor (e.g., propane, natural gas, methane gas), or other indoor air hazards such as radon. The housing must comply with all requirements related to the evaluation and reduction of lead-based paint hazards and have available proper certifications of such (see 24 CFR Part 35). For the period under audit, the PHA is required to test for and remediate environmental contaminates including but not limited to lead-based paint, radon gas, and mold to ensure that public housing met the physical condition standards for health and safety considerations set forth in 24 CFR section 5.703. Condition/Context The New York City Housing Authority (the ?Authority?) performs environmental contaminates testing and remediation including but not limited to Lead-based paint, Mold, Pest Control, Elevators, Heating and Annual Apartment Inspections. To track compliance with the Agreement executed on January 31, 2019 by and among the Authority, the U.S. Department of Housing and Urban Development (?HUD?) and the U.S. Attorney?s Office for the Southern District of New York (SDNY) and The City Of New York (the ?HUD Agreement?), the Authority maintains monthly inspection reports for the various inspections performed and provides that information to HUD, the SDNY and the Federal Monitor appointed under the HUD Agreement. Deloitte obtained the bi-annual lead-based paint compliance reports from the Authority and for the Period from February 2022 through July 2022 and August 2022 through December, 2022, we read extermination, heat outage, mold inspections, annual apartment inspections, and elevator outage reports for the months of February 2022; April 2022; July 2022; September 2022 and November 2022. During our audit, we noted that the Authority did not complete all corrective actions in the 2022 audit period and is in the process of addressing these issues Recommendation We recommend that the Authority continue to ensure that all environmental contaminates are properly remediated during the audit period through the HUD Agreement. Corrective Action Plan In January 2019, the Authority entered into the HUD Agreement to address building conditions, including conditions related to lead-based paint, mold, pests, elevators, and heating. Among other things, the HUD Agreement appointed a federal Monitor and established three new Departments ? Compliance, Environmental Health & Safety, and Quality Assurance. It also required the promulgation of action plans around these health and safety issues and other items. These action plans are publicly available at https://www1.nyc.gov/site/nycha/about/reports.page, along with other reports on health and safety issues, which detail the Authority?s efforts to inspect for and correct deficiencies associated with environmental contaminants like lead-based paint and mold. The Authority plans to continue to work to address these health and safety issues, and to work towards meeting the multi-year obligations laid out in the HUD agreement in addition to the action plans. NYCHA has recorded $3,808,843,000 of pollution remediation obligations as of December 31, 2022 which relates to costs to inspect for and correct deficiencies associated with environmental contaminants. Action Date Ongoing milestones through January 31, 2039 Final Implementation The latest in time obligation under the HUD Agreement is the Authority?s obligation to abate 100% of the apartment units that contain lead-based paint, and the interior common areas that contain lead-based paint in the same building as those units, by January 31, 2039 Name And Phone Number Of Person Responsible For Implementation Brad Greenburg Chief Compliance Officer 212-306-4240

View Audit 54678

Finding 59520 (2022-002)

Material Weakness 2022

Tenants to Homeowners, Inc.

KS

Reporting Subrecipient Monitoring Material Weakness § 200.502

2022-002 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number: 21.027 Recommendation: The Organization should develop writ...

2022-002 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number: 21.027 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. This policy includes adding another control by a third-party accountant to review federal award financial management. Contact Name ? Rebecca Buford Expected Completion Date ?12.31.23

View Audit 54324

Finding 59518 (2022-002)

Significant Deficiency 2022

Aultman Health Foundation

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.

View Audit 51835

Finding 59517 (2022-001)

Significant Deficiency 2022

Aultman Health Foundation

OH

Procurement, Suspension & Debarment Eligibility Significant Deficiency

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foun...

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.

View Audit 51835

Finding 59516 (2022-001)

Significant Deficiency 2022

Calaveras County Water District

CA

Reporting Internal Control / Segregation of Duties

The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistent...

The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? MAJOR FEDERAL AWARD PROGRAM Finding 2022-001: Significant Deficiency ? Seventeen closing entries and audit adjustments were posted to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Management agrees that the closing process during the audit period required numerous closing entries and audit adjustments. Although seventeen entries were posted, this is a significantly decrease from the forty entries in FY 2020-21. District staff has been in transition and was not able complete the review and ensure all entries were correct prior to the start of the audit. The District will continue to evaluate the fiscal year-end closing calendar and procedures to allow sufficient time to reconcile and post all required transactions prior to the start of the audit. Status of Prior Year Findings Finding 2021-001: Significant Deficiency ? Forty closing entries and audit adjustments were posted during the audit to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Current Status: Seventeen adjustments were posted as part of the audit. See finding 2022-001 which is a continuation of this finding. Finding 2021-002: Significant Deficiency ? Reporting CFDA 97.039, US Department of Homeland Security, Federal Emergency Management Agency (FEMA), Hazard Mitigation Grant. Current Status: Corrected. The District prepared the Schedule of Expenditures and Federal awards consistent with revenue recognized for each federal program.

View Audit 50384

Finding 59515 (2022-001)

None 2022

Managed Career Solutions Spc

CA

Subrecipient Monitoring Reporting

Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through ...

Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through Entity: County of Los Angeles, Workforce Development, Aging and Community Services Federal Award Number and Year: 1820-TV105-SG; FY 2022 Category of Finding: Reporting Management acknowledges that the two (2) monthly cash request invoices submitted to the County of Los Angeles were not submitted within ten (10) calendar days following the month being reported. The management will ensure that the Accounting Department will strengthen its review process to ensure the monthly cash request invoices are submitted within 10 calendar days following the month being reported as stated on the contract.

View Audit 55388

Finding 59514 (2022-001)

Significant Deficiency 2022

Boys and Girls Clubs of the Kenai Peninsula

AK

Allowable Costs / Cost Principles § 200.303

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to utilize a new payroll system to help address issues and reduce issues with the allocation of employee wages and the processing of payroll. Proposed Completion Date: March 1, 2023

View Audit 55387

Finding 59508 (2022-001)

Significant Deficiency 2022

Southern Lyon County Usd #252

KS

Allowable Costs / Cost Principles

Finding 2022-001: Charges to credit card statements were reconciled weeks and some- time months after the statements had been received. Contact Person: Board Clerk Dedra Stutesman Corrective Action: The District has changed the person responsible for the reconciliations during the year end and by ...

Finding 2022-001: Charges to credit card statements were reconciled weeks and some- time months after the statements had been received. Contact Person: Board Clerk Dedra Stutesman Corrective Action: The District has changed the person responsible for the reconciliations during the year end and by year end reconciliations were done timely

View Audit 55383

Finding 59507 (2022-002)

Significant Deficiency 2022

Southern Lyon County Usd #252

KS

Finding 2022-002: CFDA #84.048 and #93.434 grants were comingled with other funds into one fund on the District's records making it difficult to determine what expenses were charged to a grant. contact Person: Board Clerk Dedra Stutesman Corrective Action: The District will separate funds and esta...

Finding 2022-002: CFDA #84.048 and #93.434 grants were comingled with other funds into one fund on the District's records making it difficult to determine what expenses were charged to a grant. contact Person: Board Clerk Dedra Stutesman Corrective Action: The District will separate funds and establish the proper line items for each federal grant next year.

View Audit 55383

Finding 59504 (2022-001)

Material Weakness 2022

Community Development Technologies Center

CA

2022-001: Single Audit Filing Requirements - Material Weakness in Internal Controls Over Compliance Name of contact person: Arrens Castro, Chief Financial Officer Corrective Action: The Organization has hired the needed staff and vendors to be able to complete the audit within the required time per...

2022-001: Single Audit Filing Requirements - Material Weakness in Internal Controls Over Compliance Name of contact person: Arrens Castro, Chief Financial Officer Corrective Action: The Organization has hired the needed staff and vendors to be able to complete the audit within the required time period. Proposed Completion Date: June 30, 2023

View Audit 56131

Finding 59502 (2022-001)

Material Weakness 2022

City of Pittsburgh

PA

Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs

The City?s corrective action follows. Action Taken: The City has developed an internal process to ensure compliance with contracting deadlines. The Community Development leadership team now conducts monthly contract check-in meetings with Program Coordinators. During these meetings, contract execut...

The City?s corrective action follows. Action Taken: The City has developed an internal process to ensure compliance with contracting deadlines. The Community Development leadership team now conducts monthly contract check-in meetings with Program Coordinators. During these meetings, contract execution timelines are discussed. If a subrecipient has not submitted contract documentation 90 days before the appropriate deadline, the Program Coordinator will contact the subrecipient to better understand why the contract documents were not submitted. The Program Coordinator will continue to contact the subrecipient, via email and telephone, each week until all materials are submitted and the agreement is executed. Additionally, all deadlines are clearly marked on a large calendar in a shared workspace as well as on individual electronic calendars. If you have any questions, I can be reached at 412-255-2640. Sincerely, Jake Pawlak Director, Office of Management & Budget

View Audit 55108

Finding 59501 (2022-002)

Material Weakness 2022

Housing Authority of the City of Pittsburgh

PA

Special Tests & Provisions Internal Control / Segregation of Duties

Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, ...

Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, we noted two (2) units in which rent (or partial month's rent) was not abated when the deficiencies were not corrected within the required timeframe. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. HACP Management Response/Action Taken: The current HACP protocol is that once a unit goes into final failure, the Inspection's Manager notifies the Housing Counselor and the Housing Manager to stop Housing Assistance Payments (HAP) on the unit. In instances of overpayment, once identified the HACP recoups the money from the landlord through a reduction in HAP. Notices from the Inspection's Department regarding deficiencies are generated through the Elite reporting system through BATCH correspondence. When documents from BATCH correspondence are reprinted, the Elite system prints the original correspondence with the date the correspondence was printed and not with the original date. The HACP provided documentation of the re-printed letters; however, the letters provided did not show the original date of the letter. The HACP is currently aware of a method to retrieve and print BATCH correspondence with the original date of the letter. The HACP will train staff on the stated retrieval method.

View Audit 55099

Finding 59500 (2022-001)

Material Weakness 2022

Housing Authority of the City of Pittsburgh

PA

HUD Housing Programs Eligibility Reporting

Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (...

Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted two (2) tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted four (4) tenants for which the most recent recertification was not completed on a timely basis. Also noted was one (1) tenant file that did not contain the required income verification support. In all cases previously described the HUD-50058 Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the HACP were not completed and/or did not contain support for the calculations. All instances related to the MTW ? Housing Choice Voucher (HCV) Program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two (2) instances where the application was missing or not signed, three (3) instances where the tenant files was missing a social security card or driver's license, two (2) instances where a signed lease agreement was missing and two (2) instances where a signed HAP contract was missing. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2022 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections subsequent to the initial submission. The HACP continues to: ? Send notices regarding re-certifications 120 days in advance of the due date, ? Require Managers to review reports to assure timely submission of re-certifications, ? Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, ? Make corrections when discovered, ? Make payment adjustments to participant accounts when errors are discovered and corrected. ? The HACP will offer periodic staff training on re-certification, ? The HACP offers participants the use of technology to complete paperwork. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop has is staffed with four (4) full-time staff members to receive information from participants and landlords to provide timely customer service. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.

View Audit 55099

Finding 59499 (2022-001)

Significant Deficiency 2022

Ruby Tribal Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

View Audit 53876

Finding 59497 (2022-001)

Material Weakness 2022

Goodwill Industries of Greater New York and Northern New Jersey, Inc.

NY

Procurement, Suspension & Debarment Material Weakness Reporting

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual con...

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual controls/review process which would further strengthen our control environment.

View Audit 54347

Finding 59446 (2022-005)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles § 200.430

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: Our internal control process is properly designed to approve and calculate the payroll expenses and allocation of time to the program, but we d...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: Our internal control process is properly designed to approve and calculate the payroll expenses and allocation of time to the program, but we did not maintain support for a true up for actual time spent on the program compared to the budget. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: The program manager will review and approve the level of effort contributed to the program by the employees. Formal documentation providing the support for a true up of actual time spent on the program compared to the budget will be maintained. Anticipated Completion Date: December 2023

View Audit 56457

Finding 59445 (2022-004)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for t...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for the calculation of indirect costs submitted for reimbursement for four months selected for testing. There was no formal documented review for seven reimbursements requests selected for testing. Washburn Center has designed internal controls over these areas; however, the controls were not formally documented. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: December 2023

View Audit 56457

Finding 59444 (2022-001)

Significant Deficiency 2022

Arukah Institute of Healing, Inc.

IL

Allowable Costs / Cost Principles Significant Deficiency

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant p...

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant period was still in process, Arukah had until the end of the grant period to charge precisely 10%. Arukah recognizes after this assessment that this is not in total compliance. Arukah's proposed corrective action plan is to have the CFO include in the procedure a tracking system to ensure cost allocation of exactly 10% de minimis of modified total direct costs at quarterly intervals of the fiscal year. Preventative actions include assessing the application of 10 percent de minimis indirect cost rate to all grants at each month's close as part of our checklist. This process will begin from October 2023 and will be completed by the agency's CFO and reviewed by the agency's CEO.

View Audit 55915

Finding 59443 (2022-002)

Significant Deficiency 2022

Centro Cultural Mexicano

WA

Questioned Costs Allowable Costs / Cost Principles

Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: We will change to a payroll system provider that has the infrastructure needed to supply us with the reports that we need in a timely manner. Anticipated completion date: 12/31/2023

View Audit 55262 Questioned Costs: $1

Finding 59442 (2022-003)

Material Weakness 2022

Mennonite Memorial Home and Affiliates

OH

Subrecipient Monitoring HUD Housing Programs Material Weakness

Finding Number: 2022-003 Condition: The Organization did not submit audited financial statements to REAC within the required time frame after the fiscal year end for the year ended December 31, 2022. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured m...

Finding Number: 2022-003 Condition: The Organization did not submit audited financial statements to REAC within the required time frame after the fiscal year end for the year ended December 31, 2022. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured mortgage is in default. The Mortgage Servicer made claim on the HUD insurance and has been paid. HUD is working through the process to bring the note/mortgage to sale later in 2023 or early 2024. Contact person responsible for corrective action: Daren Lee, Chief Operating Officer Anticipated Completion Date: March 31, 2024

View Audit 54583

Finding 59441 (2022-002)

Material Weakness 2022

Mennonite Memorial Home and Affiliates

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding Number: 2022-002 Condition: As of December 31, 2022, principal and interest payments on the mortgage are delinquent by $53,154. In addition, the various escrows are underfunded by $13,635. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured mort...

Finding Number: 2022-002 Condition: As of December 31, 2022, principal and interest payments on the mortgage are delinquent by $53,154. In addition, the various escrows are underfunded by $13,635. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured mortgage is in default. The Mortgage Servicer made claim on the HUD insurance and has been paid. HUD is working through the process to bring the note/mortgage to sale later in 2023 or early 2024. Contact person responsible for corrective action: Daren Lee, Chief Operating Officer Anticipated Completion Date: March 31, 2024

View Audit 54583 Questioned Costs: $1

Corrective Action Plans

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