Corrective Action Plans

Finding 20216 (2022-002)

None 2022

Interstate 35 Community School District

IA

We will update our written policies to include the required written policies under Uniform Guidance.

View Audit 19802

Finding 20215 (2022-005)

Significant Deficiency 2022

Municipality of Salinas

PR

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.302

The Municipality will proceed to train the Section 8 program personnel so that they can record all the transactions through the system in order to maintain complete and accurate accounting record.

View Audit 19726

Finding 20214 (2022-001)

Significant Deficiency 2022

The Women's Home

TX

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discus...

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2022, is numbered consistently with the number assigned in the schedule. Federal Award Finding 2022-001. Corrective Action Plan: The initial chart creation checklist will be modified to include the TDHCA-Housing Stability Services Program Intake Form; TDHCA-Housing Stability Services Program Intake Form will be added to the intake paperwork packets to be completed upon client entry into the program; New staff will be trained on completion of intake paperwork including TDHCA-Housing Stability Services Program Intake Form as part of their orientation process; Regular chart audits will be conducted to review all documents and re-certify as necessary; A copy of each completed TDHCA-Housing Stability Services Program Intake Form will be submitted monthly to the Grant Compliance Specialist to review prior to monthly report submission to the state; Grant Compliance Specialist will send the Program Managers a list of clients in need of re-certification monthly; Compliance team to meet with program team twice a year to provide updates on compliance requirements. Corrective Action Steps Taken: The program team has received training on completion of the TDHCA-Housing Stability Services Program Intake Form; The program team has completed an audit of all open charts and are in the process of certifying or re-certifying all open clients to ensure compliance. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer. Anticipated Completion Date: It is expected that all processes listed above will be implemented by May 31, 2023. Many processes are ongoing and will be conducted throughout the length of grant. Respectfully submitted, Ms. Anna Coffey, Chief Executive Officer

View Audit 19675

Finding 20213 (2022-002)

Material Weakness 2022

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...

Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 19649

Finding 20201 (2022-002)

Material Weakness 2022

Icahn School of Medicine at Mount Sinai

NY

Procurement, Suspension & Debarment

Finding 2022-002 Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Views of responsible officials and planned corrective actions: Management agr...

Finding 2022-002 Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Views of responsible officials and planned corrective actions: Management agrees with the finding described above. The Mount Sinai Health System has implemented a corrective action that includes a monthly reconciliation to ensure that all vendors are screened against various state and federal lists/registries checking for excluded, debarred and/or restricted vendors. The monthly process includes the generation of a file of all paid vendors with the screening being conducted by Mount Sinai?s exclusion screening vendor OIG Compliance Now. Name of responsible official: Franco Sagliocca, Corporate Director, Supply Chain franco.sagliocca@mountsinai.org Projected completion date: December 31, 2023: Completed process for generating a monthly file of paid vendors to submit to OIG Compliance Now for monthly screening against various state and federal lists/registries checking for excluded, debarred and/or restricted vendors.

View Audit 28674

Finding 20198 (2022-002)

Material Weakness 2022

Aurora Charter School

MN

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

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-002 Internal Control Over Compliance and Material Noncompliance With E...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-002 Internal Control Over Compliance and Material Noncompliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR ? 200.313 (c)(1) and (d)(1) requires that Aurora Charter School (the School) obtain approval from the federal funding agency or pass-through agency prior to the purchase of equipment with federal funding. During our audit, we noted the School did not have sufficient controls in place within the COVID-19 ? Education Stabilization Fund federal program to assure compliance with federal equipment and real property management requirements, resulting in material noncompliance. Corrective Action Plan Actions Planned ? This condition and the resulting material noncompliance was caused by a misunderstanding of the cost threshold at which federal equipment and real property management compliance requirements must be applied, due to the School?s adopted internal capitalization threshold being lower than the federal threshold. The School intends to revise its internal capitalization threshold to align with the federal threshold, and to review its other control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. Official Responsible ? Matthew Cisewski, Executive Director. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The School agrees with this finding. Plan to Monitor ? The School?s Executive Director, Matthew Cisewski, will oversee the implementation of proposed corrective actions and verify that appropriate controls are in place and understood by individuals responsible for federal program oversite at the School to ensure future compliance with federal equipment and real property management requirements.

View Audit 28201

Finding 20195 (2022-002)

Material Weakness 2022

Bath Local School District

OH

Internal Control / Segregation of Duties

The School District acknowledges this requirement and will make corrective procedures going forward to make sure the Davis-Bacon Act language will be included in any construction project contracts over $2,000.

View Audit 28419

Finding 20191 (2022-007)

Significant Deficiency 2022

Hartford Union High School District

WI

Procurement, Suspension & Debarment Reporting

District Response and Corrective Action Plan: With the transition of the entire business office, it was discovered that grant budgets were not submitted and claims were not filed. The current business office updated the grant budgets and submitted claims to the best of their ability with the informa...

District Response and Corrective Action Plan: With the transition of the entire business office, it was discovered that grant budgets were not submitted and claims were not filed. The current business office updated the grant budgets and submitted claims to the best of their ability with the information that they had. Grants will be maintained by the business manager, the curriculum director, and the student services director. Weekly meetings are in place to review grant budgets and submit the appropriate claims quarterly after purchases have been made.

View Audit 28366

Finding 20181 (2022-010)

Material Weakness 2022

Hartford Union High School District

WI

Allowable Costs / Cost Principles School Nutrition Programs

District Response and Corrective Action Plan: The Business Office has implemented new procedures requiring requisitions prior to every purchase. All purchases for the 2022-2023 school will have approval. Timecards are approved in Skyward via the Organizational Chart by each employee?s supervisor.

View Audit 28366

Finding 20180 (2022-009)

Significant Deficiency 2022

Hartford Union High School District

WI

School Nutrition Programs Eligibility

District Response and Corrective Action Plan: The district will perform the sampling prior to November 15th to meet the reporting deadline.

View Audit 28366

Finding 20179 (2022-008)

Significant Deficiency 2022

Hartford Union High School District

WI

Procurement, Suspension & Debarment School Nutrition Programs

District Response and Corrective Action Plan: The Business Office will monitor the list at SAM.gov monthly and will check new vendors against the suspendered and debarment list. The District will not work with debarred vendors.

View Audit 28366

Finding 20178 (2022-004)

Significant Deficiency 2022

Puerto Rico Public Housing Administration

PR

Subrecipient Monitoring Eligibility Reporting § 200.303

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the shor...

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the short period of time that we have had this program in Puerto Rico we have had to adapt the practices that have been adopted in the other agencies as the formal procedures as a start up implementation. We are establishing more procedures as the program evolves in the island. This is an on going action plan.

View Audit 28199

Finding 20177 (2022-005)

None 2022

Puerto Rico Public Housing Administration

PR

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid mi...

Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid missing documents and ensure rent calculations are accurate. New procedures were revised as of 2020 when PRPHA started as new Section 8 receiving agency and is in the process of updating the current documentation.

View Audit 28199

Finding 20176 (2022-002)

Significant Deficiency 2022

Puerto Rico Public Housing Administration

PR

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

Management of these programs were recently assigned to the Administration and procedures are being revised to ensure that certain process and eligilibility activities are incorporated in the current written guidelines. In addition, after restoring all normal practices after Covid 19 restriction re...

Management of these programs were recently assigned to the Administration and procedures are being revised to ensure that certain process and eligilibility activities are incorporated in the current written guidelines. In addition, after restoring all normal practices after Covid 19 restriction releases, the agency has restarted the Quality Control schedules to reinforce and audit the elegibility controls.

View Audit 28199

Finding 20175 (2022-001)

Significant Deficiency 2022

Puerto Rico Public Housing Administration

PR

HUD Housing Programs Internal Control / Segregation of Duties Eligibility § 200.303

Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid mi...

Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid missing documents and ensure rent calculations are accurate. New procedures were revised as of 2020 when PRPHA started as new Section 8 receiving agency and is in the process of updating the current documentation.

View Audit 28199

Finding 20174 (2022-003)

None 2022

Puerto Rico Public Housing Administration

PR

HUD Housing Programs Subrecipient Monitoring Cash Management

Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 eff...

Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 effect on employee assistance or different government workdays can affect our cash approvals at the bank level. We try to minimize and prevent these situations with a close coordination with the different approving officials . This is a recurring action plan.

View Audit 28199

Finding 20173 (2022-002)

Significant Deficiency 2022

Minot Air Force Base District No. 160

ND

2022-002 Contact Person Laura Dokken, Business and Operations Manager Corrective Action Plan The District will conduct an internal review and implement a process to have proper contracts in place for federally funded construction projects in excess of $2,000. Completion Date The District complet...

2022-002 Contact Person Laura Dokken, Business and Operations Manager Corrective Action Plan The District will conduct an internal review and implement a process to have proper contracts in place for federally funded construction projects in excess of $2,000. Completion Date The District completed this review and implementation in September of 2022.

View Audit 27264

Finding 20172 (2022-001)

Significant Deficiency 2022

City of Adrian

MI

Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) June 30, 2022 2022-001 -As an action plan for this item, the Finance Director will correct the report that has been filed and reconcile between the underlying support and what is being reported. 4-30-2023 Nathan Owen, Finance Director.

View Audit 27263

Finding 20166 (2022-002)

Significant Deficiency 2022

Farmworker Housing Development Corporation

OR

Reporting Significant Deficiency

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescrib...

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control, with preparation by personnel with the means to access the necessary data, and review by someone familiar with the reporting required by USDA RD. Action Taken: FHDC will utilize a reporting calendar, monitored by more than one staff member. Staff charged with creating the report will have access to the necessary financial data. Staff charged with review will have the necessary familiarity with the required reports to perform the review.

View Audit 27067

Finding 20150 (2022-001)

Material Weakness 2022

Labette Health Foundation, Inc.

KS

Student Financial Aid Subrecipient Monitoring Material Weakness

Corrective Action: A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions of the USDA loans, including the reporting requirements and applicable deadlines. Each team member ...

Corrective Action: A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions of the USDA loans, including the reporting requirements and applicable deadlines. Each team member will be assigned to complete a specific requirement and the other member will independently review and acknowledge prior to submission. Person Responsible: Janet Soper, VP/CFO, Labette Health (620} 820-5251 janets@labettehealth.com Proposed Completion Date: July 20, 2023

View Audit 24623

Finding 20149 (2022-005)

Significant Deficiency 2022

Central Regional Education Association

ND

Internal Control / Segregation of Duties Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023

View Audit 23686

Finding 20148 (2022-004)

None 2022

Central Regional Education Association

ND

Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Management plans to correct this finding by filing the data collection form by March 31, 2024, and will be aware of the Uniform Guidance filing requirements going forward. Completion Date ? March 31, 2024

View Audit 23686

Finding 20141 (2022-003)

Significant Deficiency 2022

Huntingdon Area School District

PA

Procurement, Suspension & Debarment

Management understands and concurs with the aforementioned findings. The Business Manager will provide updated procurement regulations to those responsible for making purchases. The Business Manager will implement processes to identify all purchases that would require specific procurement methods.

View Audit 20032

Finding 20140 (2022-004)

Significant Deficiency 2022

Mississippi Regional Housing Authority No. V

MS

HUD Housing Programs Significant Deficiency

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the pos...

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the position of Executive Director (ED) and the hiring of a full-time financial director. Executive Director Ashiya Hawkins is responsible for the implementation of the corrective action plan. CAP developed to resolve audit findings: 2022-002 - Lack of Adequate Oversight and Monitoring of Financial Activities; Sufficient Appropriate Audit Evidence Was Unobtainable. 1. BOC will review and approve updated internal control policies that provide assurance that internal controls are properly designed and implemented. 2. The BOC and Executive Director will monitor the continued effectiveness of the Authority?s internal controls 3. Use of external specialist to bring all policies up to date and to create a Cost Allocation Plan. 4. Use of an external management company to perform the operations of the Authority?s twenty PBV units. 5. Use of external specialist to bring all policies up to date. 6. Execute General Depository Agreements with all banks that hold the Authority?s deposits. 7. Secure pledged collateral agreements with all banks that hold the Authority?s deposits.

View Audit 19120

Finding 20138 (2022-001)

Significant Deficiency 2022

Siloam Springs School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

2022-001 Allowable Costs/Cost Principles The ESSER Coordinator, Shane Patrick, Assistant Superintendent of Operations and the Chief Financial Officer, Terri Raskiewicz, are reviewing all actual expenses that pertain to COVID-19-Education Stabilization Fund. Shane Patrick did reach out to DESE and D...

2022-001 Allowable Costs/Cost Principles The ESSER Coordinator, Shane Patrick, Assistant Superintendent of Operations and the Chief Financial Officer, Terri Raskiewicz, are reviewing all actual expenses that pertain to COVID-19-Education Stabilization Fund. Shane Patrick did reach out to DESE and DESE provided our district with a letter stating these expenses would have been approved had we sent in a justification form. This item was approved by DESE in our overall ESSER plan. We implemented on July 1, 2022

View Audit 19455 Questioned Costs: $1

Corrective Action Plans

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