Corrective Action Plans

Finding 52015 (2022-001)

Significant Deficiency 2022

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system....

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2023

View Audit 47574

Finding 52012 (2022-002)

None 2022

Marshall Independent School District

TX

Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures for services to students with disab...

Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. Action Taken: The District concurs with the recommendation, and has implemented a system to better track employment vacancies within the Special Education Department, which will help to ensure that they comply with the Maintenance of Effort spending requirements.

View Audit 47573

Finding 52011 (2022-001)

Significant Deficiency 2022

Ephraim McDowell Health, Inc.

KY

Reporting Matching / Level of Effort / Earmarking

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Ac...

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Action Plan: The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer. Contact Person: Amanda Kinman Expected Implementation: January 2023 Amanda Kinman Chief Financial Officer 859-239-2424

View Audit 45382

Finding 52010 (2022-002)

Material Weakness 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condi...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company will not be in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability, and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52009 (2022-001)

Significant Deficiency 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sherid...

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2021 ? October 31, 2022 Findings #2022-001 and #2022-002 from the schedule of findings and questioned costs for the year ended October 31, 2022 are discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52008 (2022-001)

Significant Deficiency 2022

Deborah's Place

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Housing and Urban Development Program: Continuum of Care Program Assistance Listing #: 14.267 Condition: Incorrect payroll percentages were used to allocate payroll costs to the grant, resulting in an incorrect amount being charged to the program. Views of Responsi...

Federal Agency: U.S. Department of Housing and Urban Development Program: Continuum of Care Program Assistance Listing #: 14.267 Condition: Incorrect payroll percentages were used to allocate payroll costs to the grant, resulting in an incorrect amount being charged to the program. Views of Responsible Officials and Planned Corrective Actions: Finance department will implement automated interface from Payroll system to General Ledger to accurately capture payroll allocation activity. Deborah?s Place expects to complete implementation of the payroll interface by end of first quarter, 2023. Accounting Coordinator will complete an extensive review of the time and labor entries per employee per pay period. This activity has already been completed from beginning of current fiscal year (7/1/22) to present and will continue going forward. CFO will continue to review monthly utilization of agency grant dollars to confirm accuracy of staff allocation percentages.

View Audit 43222

Finding 52007 (2022-003)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52006 (2022-004)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52005 (2022-002)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52004 (2022-001)

None 2022

Charleston Southern University and Subsidiary

CO

Eligibility

Pell Awards Planned Corrective Action: 1) We will review our Pell LEU automated setup in Powerfaids (financial aid software) to ensure that we are not over-awarding students by verifying ...

Pell Awards Planned Corrective Action: 1) We will review our Pell LEU automated setup in Powerfaids (financial aid software) to ensure that we are not over-awarding students by verifying the ISIR comments regarding a student Pell limits. In addition, we will review the possibility of adding a new verification document with our existing selection set of Pell limit notification we receive from the ISIR. 2) The financial team will review ISIR comments and will review in COD to determine student's Pell eligibility. 3) The financial aid team will adjust award should there be a discrepancy with the award and what the student has available. 4) In order to correct under awarded Pell students, we will review our selection set in Powerfaids (financial aid software) that compares credit hours enrolled prior to drop/add against credits year to date that is run after drop/add to verify Pell eligibility and to make any necessary changes to Pell award based on student's eligibility. We will make sure class load matches hours enrolled. Person Responsible for Corrective Action Plan: Dr. Anthony Turner, Vice President of Enrollment and Marketing Anticipated Date of Completion: 12/17/2022

View Audit 42861

Finding 52003 (2022-002)

None 2022

Charleston Southern University and Subsidiary

CO

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will...

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will ensure that we are capturing all aggregate loan limits and are verified when a student is clo e to or at their aggregate limits. In addition, we will review our automated processing when FAFSAs come into the financial aid department to identify the correct people who need to be reviewed. 2) Counselor will go in and reviews NSLDS information and verifies loan eligibility and corrects if needed. 3) Counselor determines proper loan amount and adjusts the loan limit if student is eligible for funding Person Responsible for Corrective Action Plan: Dr. Anthony Turner, Vice President of Enrollment and Marketing Anticipated Date of Completion: 12/17/2022

View Audit 42861 Questioned Costs: $1

Finding 52002 (2022-010)

Significant Deficiency 2022

City of Amsterdam, New York

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial stateme...

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial statements. The URA is only serving as a pass-through entity. As a result of this guidance, it has been the City?s understanding that the URA would not be required to report these grants on the PARIS report.

View Audit 53246

Finding 51990 (2022-002)

Material Weakness 2022

Pioneer Regional School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance L...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

View Audit 52912

Finding 51989 (2022-001)

Significant Deficiency 2022

Sarah Lawrence College

NY

Special Tests & Provisions Reporting Significant Deficiency

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retro...

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retroactively preparing missed prior quarterly reports for posting. Due to the short time frame between the extended submission date of the 2021 Uniform Guidance report and submission of the 2022 Uniform Guidance report and additional staffing transitions at the College, there was a delay in the College?s proposed completion date in the 2021 report. The College is continuing to review its staffing and administrative structure with a goal of improving grants management, reporting and compliance. Proposed Completion Date: June 30, 2023

View Audit 52910

Finding 51983 (2022-001)

None 2022

Regional School Unit No. 57

ME

Matching / Level of Effort / Earmarking

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any f...

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any future audits.

View Audit 52141

Finding 51982 (2022-001)

Significant Deficiency 2022

Unified School District No. 466

KS

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do not plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.

View Audit 52138

Finding 51981 (2022-005)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Procurement, Suspension & Debarment

Finding 2022-005 Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: The Organization did not have a written procurem...

Finding 2022-005 Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: The Organization did not have a written procurement policy that was consistent with Federal, State, local, and tribal laws and regulations. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. Management will implement a written procurement, suspension and debarment policy that meets Federal, State, local, and tribal laws and regulations. We also recommend that management review this policy regularly to confirm that it meets the requirements. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51980 (2022-004)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Allowable Costs / Cost Principles Cash Management Period of Performance

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary...

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During our testing, there was no documentation of review and approval of employee timecards for a portion of the sample selected. A nonstatistical sample of 60 expenditures submitted for reimbursement were selected for testing. Of these 60, 3 did not show evidence of proper review and approval prior to payment. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51979 (2022-003)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentat...

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. There was a total of seven reimbursement requests prepared for the year ended June 30, 2022. Of these, three were selected for testing. Two of the three did not contain documentation of the request being reviewed or approved. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51978 (2022-001)

Material Weakness 2022

Washington County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.78

The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.

View Audit 51637 Questioned Costs: $1

Finding 51977 (2022-002)

Significant Deficiency 2022

Washington County District School Board

FL

Procurement, Suspension & Debarment

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are di...

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are directly compared to, and determined to be consistent with, the prevailing wage rates established for the geographic area by the United States Department of Labor.

View Audit 51637

Finding 51976 (2022-001)

Material Weakness 2022

Sunnyside School District No. 201

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

The Sunnyside District contracts with WSIPC to use their financial system. We thought we were part of the WSIPC purchasing program since we were part of the WSIPC program. From this audit we now know that we need to have an interlocal agreement with WSIPC to use the WSIPC Purchasing Program. We?ve...

The Sunnyside District contracts with WSIPC to use their financial system. We thought we were part of the WSIPC purchasing program since we were part of the WSIPC program. From this audit we now know that we need to have an interlocal agreement with WSIPC to use the WSIPC Purchasing Program. We?ve emailed the person in charge of the program to complete an Interlocal Agreement.

View Audit 51659

Finding 51975 (2022-002)

Significant Deficiency 2022

Unified School District Number 214

KS

Equipment & Real Property Management § 200.313

Finding 2022-002 ? Equipment/Real Property Management Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures ...

Finding 2022-002 ? Equipment/Real Property Management Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Action Taken: We agree with the recommendation and will obtain guidance by State of Kansas Department of Education for a board policy to be reviewed by board members, Business Director, Federal Funds Director, and Superintendent. We will also develop an inventory tracking system maintained by the technology and maintenance department. Our targeted implementation date is March 2023.

View Audit 50289

Finding 51974 (2022-001)

Significant Deficiency 2022

Unified School District Number 214

KS

Procurement, Suspension & Debarment § 200.212 § 200.318

Finding 2022-001 ? Suspension and Debarment Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon...

Finding 2022-001 ? Suspension and Debarment Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Action Taken: We agree with the recommendation and are set to re-address the board policy with board members, Business Director, Federal Funds Director, and Superintendent. Our targeted implementation date is March 2023.

View Audit 50289

Finding 51969 (2022-004)

Significant Deficiency 2022

Howard County Housing Commission

MD

Questioned Costs HUD Housing Programs Significant Deficiency

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: ? The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement. To achieve this, the third-party inspection company has created a working document that will be updated twice a week with units that have failed twice and are recommended for abatement. The document will be shared with the Commission after each update. ? The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and specific deficiencies that must be corrected. ? The assigned HCV Specialist will ensure that the third-party inspection company re-inspects to verify that the repairs have been completed and meet HQS standards. ? If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. The Director and Program Manager will review the inspection reports and initiate abatement. ? The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. ? The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 180 days or if the landlord fails to comply with other contractual obligations. The Director of Rental Assistance and the Program manager will review all recommended abatements monthly to determine who will be terminated from the HCV program. We will review all Yardi reports and the recommended abatement spreadsheet from the third-party inspector. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580 Questioned Costs: $1

Corrective Action Plans

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