Corrective Action Plans

Finding 47027 (2022-001)

Significant Deficiency 2022

Southern Huntingdon County School District

PA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Southern Huntingdon County School District 10339 Pogue Road ? Three Springs, PA 17264-9730 (814) 447-5529 ? FAX (8 14) 447-3967 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in...

Southern Huntingdon County School District 10339 Pogue Road ? Three Springs, PA 17264-9730 (814) 447-5529 ? FAX (8 14) 447-3967 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule or Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001-Allowable Costs/Cost Principles Condition: Lack of time and effort distribution records for payroll expense charged to ESSER Views of Responsible Officials: Hillary Lambert, Business Manager is the Responsible Official for the ESSER grants. She was unaware of the required time and effort documentation that was needed to support the employee's payroll allocation. Planned corrective action: A biannual time and effort certification has been completed for the first half of the 22?23 school year for the ESSER grants. Procedures have been put into place to ensure time and effort certifications are part of the grant paperwork that is completed at the beginning of every fiscal year. Person Responsible for Corrective Action Plan: Hillary Lambert, Business Manager Anticipated Completion Date: December 20, 2022

View Audit 47074 Questioned Costs: $1

Finding 47023 (2022-001)

Significant Deficiency 2022

Santa Paula Unified School District

CA

Questioned Costs School Nutrition Programs Subrecipient Monitoring

For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Alloc...

For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Allocation Worksheet. The District utilizes a direct cost vending agreement, which will allocate costs in an allowable manner. The Director of Fiscal services will be responsible for making the transfer of expenditures from the NSLP accounts to the CACFP accounts. The Director of Child Nutrition will verify the transfers have been completed correctly befor the books are closed. Contacts: Kevin Olson, Lori Toms(Director of Fiscal Services), and Suzanne Stamp(Director of Child Nutrition).

View Audit 46533 Questioned Costs: $1

Finding 47022 (2022-001)

None 2022

Austin Bluff Apartments

TX

HUD Housing Programs Cash Management Reporting

CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CA...

CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CAP prepared by: Name: Lloyd Kitchen Jr. Position Executive Vice President Telephone Number (469) 371-0446 1. Current Findings on the Schedule of Findings, Questioned Cost and Recommendations: Finding 2022-01 As of September 30, 2022, the corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding The Corporations intends on complying wit the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve account by the available surplus cash calculation as of September 30, 2021, of $112,033 during 2023 when the funds are available. Corrective Action Plan Name of auditee: Canton Properties, Inc., d/b/a Austin Bluff Apartments HUD auditee identification number: HUD Project No. 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021, through September 30, 2022 CAP prepared by: Name: Anne White Position: Regional Manager Telephone number: 469-470-2702 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2022?01 As of September 30, 2022, the Corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and Each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding. The Corporation intends on complying with the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve Account by the available surplus cash calculated as of September 30, 2021, of $112,033 during 2023 when the funds are available.

View Audit 44042

Finding 47007 (2022-001)

Material Weakness 2022

Hampton-Dumont Community School District

IA

Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table.

View Audit 41700

Finding 47006 (2022-005)

Material Weakness 2022

Starke County

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S. Department of the Treasury (Treasury), another individual will review and sign stating that the information submitted matches the funding that has been approved by the Board of Commissioners and Starke County Council. Anticipated Completion Date: December 31, 2023 Rachel Oesterreich Starke County Auditor

View Audit 41699

Finding 47005 (2022-003)

None 2022

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDING No. 2022-003: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should implement procedures to ensure appropriate documentation of the reasoning for passing over applicants. Action Taken: Training in waiting list procedures has been conducted with managers. It is EHDOC policy that when passing over an applicant on the waiting list there must be proper notes in One Site and appropriate documentation in the applicant file. Random applicant files will be reviewed to ensure proper procedures are followed. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 52919

Finding 47004 (2022-002)

Material Weakness 2022

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Reporting Subrecipient Monitoring

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDING No. 2022-002: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval in a timely manner and that all approved gross rent changes are applied and captured in the period of approval. Action Taken: In 2023, Compliance will be beginning to monitor rent increases to ensure they are submitted timely. Compliance will also be monitoring approved gross rent changes to ensure that new rents are applied timely. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 52919

Finding 47003 (2022-001)

Material Weakness 2022

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDING No. 2022-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should implement procedures to ensure all documentation related to applicants and tenants are properly executed and maintained, and that the manager verifies eligibility by obtaining all required documents for potential tenants while verifying and maintaining support for tenant income eligibility through the EIV system in a timely manner. Action Taken: Individual and group training will be conducted with managers in following the proper procedures when taking applications and moving in a new tenant. Going forward Compliance has arranged to review the move-in files for Council House to ensure all required forms are signed and dated. Alerts have been activated in One Site to remind managers when it is time to pull the initial EIV Income Report. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 52919

Finding 47002 (2022-002)

Material Weakness 2022

Rossville Consolidated School District

IN

Internal Control / Segregation of Duties Cash Management Eligibility § 200.303

FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...

FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance 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 eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.

View Audit 52918

Finding 46995 (2022-001)

Material Weakness 2022

Rossville Consolidated School District

IN

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

FINDING 2022-001 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 Depa...

FINDING 2022-001 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: Material Weakness 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 four claims in a sample of four, the Food Services Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation?s management will review and formulate procedures to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Responsible Party and Timeline for Completion: The School Corporation?s management will ensure the Food Service Department implements a secondary document review to ensure accuracy prior to submitting the reimbursement claim. This action will begin immediately with the March of 2023 claim submission.

View Audit 52918

Finding 46993 (2022-002)

Significant Deficiency 2022

Moraine Park Technical College District

WI

Questioned Costs Procurement, Suspension & Debarment § 200.214

Bonnie Baerwald, MPA, CPA, President CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Education Moraine Park Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022...

Bonnie Baerwald, MPA, CPA, President CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Education Moraine Park Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-002 COVID-19: Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425 Recommendation: The auditors recommended the District design and implement controls to ensure adequate documentation of controls over verification of vendors status as not suspended or debarred under the requirements of 2 CFR Park 200 Section 200.214 are properly retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College will take or has already taken the following actions: 1. Reviewed and updated policies and procedures related to suspension and debarment. 2. Communicated requirement reminders to purchasing agents under federal grants. 3. Training will be conducted for purchasing agents on verifying vendors and retention of documentation prior to procurement. 4. Reviewed documentation of verification retention requirements. Name(s) of the contact person(s) responsible for corrective action: Timothy Keenan, Tara Wendt If the United States Department of Education has questions regarding this plan, please call Timothy Keenan, Purchasing Manager at (920)924-3240.

View Audit 53209 Questioned Costs: $1

Finding 46986 (2022-002)

Material Weakness 2022

Poplar Bluff R-1 School District

MO

School Nutrition Programs Procurement, Suspension & Debarment Equipment & Real Property Management

Name of Contact Person: Dr. Amy Jackson, Chief Financial Officer Recommendation: The District should monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are c...

Name of Contact Person: Dr. Amy Jackson, Chief Financial Officer Recommendation: The District should monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time. Proposed Completion Date: Immediately

View Audit 53234

Finding 46984 (2022-001)

Significant Deficiency 2022

Ashland County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 53206

Finding 46983 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Brooklyn Park

MN

Reporting

Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dec...

Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 53001

Finding 46982 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Brooklyn Park

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dec...

Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 53001

Finding 46981 (2022-003)

Significant Deficiency 2022

Munising Memorial Hospital Association

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-03. Response: Management will create policy regarding payroll and non-payroll expenditures and include a review of all expenditures to determine allowability under the specific grant rules and regulations. The finding noted non-allowable costs of $12,751, however, it was noted that M...

Finding 2022-03. Response: Management will create policy regarding payroll and non-payroll expenditures and include a review of all expenditures to determine allowability under the specific grant rules and regulations. The finding noted non-allowable costs of $12,751, however, it was noted that Munising Memorial Hospital has enough excess COVID expenses to cover the non-allowable costs noted above and retain the grant funding. Responsible party: Kevin Carlson, CFO. Estimated completion: March 31, 2022.

View Audit 52177

Finding 46965 (2022-001)

Significant Deficiency 2022

Family Care for Children & Youth, Inc.

PA

Student Financial Aid Subrecipient Monitoring Reporting

BELOW, PLEASE FIND THE CORRECTIVE ACTION PLAN DEVELOPED IN RESPONSE TO THE SINGLE AUDIT FINDING: THE ENTITY CONTRACTED WITH A PRIVATE AGENCY TO ASSIST IN THE SAM.GOV RENEWAL. BY THE TIME IT WAS COMPLETED THE 3/31/23 DEADLINE HAD PASSED. GOING FORWARD THE ENTITY NOW HAS THE NUMBER AND UNDERSTAND...

BELOW, PLEASE FIND THE CORRECTIVE ACTION PLAN DEVELOPED IN RESPONSE TO THE SINGLE AUDIT FINDING: THE ENTITY CONTRACTED WITH A PRIVATE AGENCY TO ASSIST IN THE SAM.GOV RENEWAL. BY THE TIME IT WAS COMPLETED THE 3/31/23 DEADLINE HAD PASSED. GOING FORWARD THE ENTITY NOW HAS THE NUMBER AND UNDERSTANDS THAT THEY MUST RENEW YEARLY.

View Audit 50991

Finding 46963 (2022-001)

Significant Deficiency 2022

Town of Boxford

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superin...

Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superintendent of Operations.

View Audit 50986 Questioned Costs: $1

Finding 46962 (2022-001)

Significant Deficiency 2022

City of St. Albans

VT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when th...

The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time.

View Audit 50980

Finding 46961 (2022-001)

None 2022

Rochester Voa Elderly Housing Ii, INC (high Pointe Ii)

VA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $50. Management will e...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $50. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 19, 2022

View Audit 49766

Finding 46959 (2022-003)

Significant Deficiency 2022

Hendrix College

AR

Reporting Internal Control / Segregation of Duties § 200.328 § 200.329

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Antic...

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023

View Audit 48971

Finding 46957 (2022-001)

Significant Deficiency 2022

Hendrix College

AR

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the N...

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023

View Audit 48971

Finding 46956 (2022-002)

Significant Deficiency 2022

Hendrix College

AR

Special Tests & Provisions Student Financial Aid Equipment & Real Property Management

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system...

Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system of both hardcopy documentation as well as digital document storage and access for protection, preservation and completeness. Further the College will perform an inventory of loan documents currently in storage to identify additional files that are missing master promissory notes. Anticipated Completion Date: May 31, 2023

View Audit 48971

Finding 46955 (2022-001)

None 2022

Voa Hickory Knoll, INC (hickory Knoll)

VA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $2,332. Management will ensure th...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $2,332. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 6, 2022

View Audit 48968

Finding 46954 (2022-001)

None 2022

Las Veggas Voa Elderly Housing, INC (desert Oasis)

VA

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The related project will reimburse the Project for the costs in the amount of $6,570. Completion Da...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The related project will reimburse the Project for the costs in the amount of $6,570. Completion Date: August 11, 2022

View Audit 45643 Questioned Costs: $1

Corrective Action Plans

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