Corrective Action Plans

Finding 44742 (2022-004)

None 2022

PR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

The finding was due to a human error. The Registrar?s Office failed to notify the Finance Division and Financial Aid Division of the student enrollment cancellation. These kinds of human errors will be prevented with the following procedure established by the university: Beginning with academic year...

The finding was due to a human error. The Registrar?s Office failed to notify the Finance Division and Financial Aid Division of the student enrollment cancellation. These kinds of human errors will be prevented with the following procedure established by the university: Beginning with academic year 2022-2023 (August-2022), the university is taking the following measures: 1. A MSSharePoint was created in collaboration among the Registrar?s, Financial Aid and Finance Offices staff to serve as an easy access documentation repository and to enhance communication. Information of changes in the enrollment status of any student is documented internally for discussion among the offices (Monthly Withdrawal Conciliation Report). 2. Monthly meetings with the Registrar?s, Financial Aid and Finance Offices staff takes place. Personnel from the Institutional Effectiveness Office, and the Offices of the Dean and the Assistant Dean of Academic Affairs also attend to facilitate the discussion. During these meetings the three offices reconcile data on student enrollment status (as documented in the MSSharePoint). This best practice assures that: a. Student enrollment status is recorded accurately and on time. b. Withdrawal cases in which transactions are required with the USDoE are documented early so that funds are returned within the allowable prescribed period. c. As an extra bonus, communication is improved among the Registrar?s, Financial Aid and Finance Offices staff. 3. The dean of student affairs and the dean of academic affairs have provided faculty development seminars on the expectations of a faculty member to comply with federal regulations. Among the topics discussed is the importance of attendance recording and documentation. As well, faculty were required to refer to the Registrar?s and to the Dean of Admissions and Student Affairs Offices any student absent to two consecutive significant academic events. The purpose is: a. Early detection of a student that might be at risk of academic difficulties. b. Early awareness of a student that might be changing enrollment status. 4. To date four (4) attendance surveys have taken place taken place (3/semester). The attendance surveys provide the opportunity to capture any students at risk of changes in enrollment status. As a consequence, student enrollment status may be recorded accurately and on time and as well funds are returned to the USDoE within the allowable period. 5. Periodic letters to the faculty from the Office of the Dean of Academic Affairs to highlight the importance pf promptly referring any changes in student attendance to activate retention efforts or in order to identify and record accurately and on time any changes in student enrollment status.

View Audit 39697

Finding 44740 (2022-003)

None 2022

Universidad Central Del Caribe, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

This error was due to the fact that the professor did not notify that the student was missing. Instead, the student was graded as if she had completed the course.In order to prevent the recurrence of this error, the university has established the following procedure: 1. The dean of student affairs a...

This error was due to the fact that the professor did not notify that the student was missing. Instead, the student was graded as if she had completed the course.In order to prevent the recurrence of this error, the university has established the following procedure: 1. The dean of student affairs and the dean of academic affairs have provided faculty development seminars on the expectations of a faculty member to comply with federal regulations. Among the topics discussed is the importance of attendance recording and documentation. As well, faculty were required to refer to the Registrar?s and to the Dean of Admissions and Student Affairs Offices any student absent to two consecutive significant academic events. The purpose is: a. Early detection of a student that might be at risk of academic difficulties. b. Early awareness of a student that might be changing enrollment status. 2. To date four (4) attendance surveys have taken place (3/semester). The attendance surveys provide the opportunity to capture any students at risk of changes in enrollment status. As a consequence, student enrollment status may be recorded accurately and on time and as well funds are returned to the USDoE within the allowable period. 3. Periodic letters to the faculty from the Office of the Dean of Academic Affairs to highlight the importance of promptly referring any changes in student attendance to activate retention efforts or in order to identify and record accurately and on time any changes in student enrollment status.

View Audit 39697

Finding 44739 (2022-002)

None 2022

Universidad Central Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

An additional procedure was established since March 2023, incorporating a second checkpoint in the filling of the R2T4. After the filing, all dates required in the calculation of the withdrawal process (R2T4) will be reassured/validated by a different official at the Financial Aid Office other than ...

An additional procedure was established since March 2023, incorporating a second checkpoint in the filling of the R2T4. After the filing, all dates required in the calculation of the withdrawal process (R2T4) will be reassured/validated by a different official at the Financial Aid Office other than the preparer. The reviewer will also initialize the R2T4 as evidence of the review and compliance with this new procedure. This system will help prevent human errors like this to occur again.

View Audit 39697

Finding 44738 (2022-001)

None 2022

Universidad Central Del Caribe, Inc.

PR

Student Financial Aid Eligibility Reporting

The identified instances were recorded before the university put in place the controls described below. In order to assure compliance with NSLDS reporting requirements, determinations of funds earned, and timing, beginning with academic year 2022-2023 (August-2022) the university is taking the follo...

The identified instances were recorded before the university put in place the controls described below. In order to assure compliance with NSLDS reporting requirements, determinations of funds earned, and timing, beginning with academic year 2022-2023 (August-2022) the university is taking the following measures: 1. A MSSharePoint was created in collaboration among the Registrar?s, Financial Aid and Finance Offices staff to serve as an easy access documentation repository and to enhance communication. Information of changes in the enrollment status of any student is documented internally for discussion among the offices (Monthly Withdrawal Conciliation Report). 2. Monthly meetings with the Registrar?s, Financial Aid and Finance Offices staff takes place. Personnel from the Institutional Effectiveness Office, and the Offices of the Dean and the Assistant Dean of Academic Affairs will also attend to facilitate thediscussion. During these meetings the three offices reconcile data on student enrollment status (as documented in the MSSharePoint). This best practice assures that: a. Student enrollment status is recorded accurately and on time. b. Withdrawal cases in which transactions are required with the USDoE are documented early so that funds are returned within the allowable prescribed period. c. As an extra bonus, communication is improved among the Registrar?s, Financial Aid and Finance Offices staff. 3. The dean of student affairs and the dean of academic affairs have provided faculty development seminars on the expectations of a faculty member to comply with federal regulations. Among the topics discussed is the importance of attendance recording and documentation. As well, faculty were required to refer to the Registrar?s and to the Dean of Admissions and Student Affairs Offices any student absent totwo consecutive significant academic events. The purpose is: a. Early detection of a student that might be at risk of academic difficulties. b. Early awareness of a student that might be changing enrollment status. 4. To date four (4) attendance surveys have taken place (3/semester). The attendance surveys provide the opportunity to capture any students at risk of changes in enrollment status. As a consequence, student enrollment status may be recorded accurately and on time and as well funds are returned to the USDoE within the allowable period. 5. Periodic letter to the faculty from the Office of the Dean of Academic Affairs to highlight the importance to promptly refer any changes in student attendance to activate retention efforts or in order to identify and record accurately and on time any changes in student enrollment status. n addition to the above-mentioned procedures the following measures will be taken: 1. Late reporting of graduation dates in NSLDS and effective dates: a. Prior to graduation all academic program directors review the degrees to be conferred and certify candidates eligible for graduation b. The Registrar?s Office changes the status to graduate in the NSLDS Report after graduation date. c. To assure that all degrees are reported on time and accurately to the NSLDS system from now on, the Registrar?s Office, within ten days after graduation date, will process the changes in the NSLDS system. After the Registrar?s Office processes the changes in the NSLDS system, it will send to all program directors the list of all the students processed as graduated in the NSLDS system and they will be asked to double verify and attest accuracy of the lists of conferred degrees and asked to provide a certification within two days that the changes processed were accurate and that they agree with their record of students officially graduated during the last graduation date. This double certification of conferred degrees within the proposed time-frame will provide a second opportunity to add or delete any missing information within the NSLDS system increasing accuracy and timelines. d. A copy of the certification will be submitted to the Office of the Dean of Academic Affairs as evidence of the compliance with the new process established.

View Audit 39697

Finding 44736 (2022-005)

Material Weakness 2022

Yellowstone Academy School District No. 58

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The Board of Trustees will continue to be involved in providing some of these controls. P...

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The Board of Trustees will continue to be involved in providing some of these controls. Proposed Completion Date: The Board of Trustees will implement the above procedure immediately.

View Audit 40558

Finding 44735 (2022-003)

Material Weakness 2022

North General Aids Housing Development Fund Corporation

NY

HUD Housing Programs Procurement, Suspension & Debarment

The December 2021 REAC inspection found multiple deficiencies at North General / Foundation House East. Seven Health and Safety violations were identified and resolved within 72 hours. In addition, all smaller repairs were made within two weeks following the inspection. Several major capital repa...

The December 2021 REAC inspection found multiple deficiencies at North General / Foundation House East. Seven Health and Safety violations were identified and resolved within 72 hours. In addition, all smaller repairs were made within two weeks following the inspection. Several major capital repairs were also cited in the REAC inspection, particularly the roof, the facade, windows and trash compactor. These repairs are extensive and required additional funding. In the months following the REAC inspection, Harlem United senior management prioritized identifying new funding specifically for major capital projects in supportive housing buildings. Additional funding was granted by HUD and became available to North General / Foundation House East in spring 2022, and soon after bids were obtained from vendors. Repairs to the roof, facade, windows and compactor are scheduled to begin in July 2023. In addition, facility staff work with program staff to identify and address minor repairs in tenants? units and in common areas on an ongoing basis.

View Audit 40557

Finding 44734 (2022-002)

Material Weakness 2022

North General Aids Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility

The Harlem United management team has established a new policy to ensure compliance of tenant lease files. Specifically, when intake staff receive a referral from the NYC HIV/AIDS Services Administration (HASA), an interview will take place to determine if the individual fits the program criteria (...

The Harlem United management team has established a new policy to ensure compliance of tenant lease files. Specifically, when intake staff receive a referral from the NYC HIV/AIDS Services Administration (HASA), an interview will take place to determine if the individual fits the program criteria (including documentation of their income, medical status, psychosocial assessment and/or psychiatric evaluation and proof of citizenship). If the individual fits the criteria and accepts an efficiency unit at North General / Foundation House East, the person?s documentation will be forwarded to our consultant, P & L Management, to verify the income and complete all leasing documentation for HUD approval (background checks and security deposits are not required of this program). Upon completion of the HUD documentation process, the intake staff will check to verify that all documentation have been signed and dated by the appropriate persons which includes P & L Management and North staff, and the tenant. Annually, the income information of all tenants at North General will be sent to P & L Management for verification; if the tenant?s income status continues to meet the HUD guidelines, the updated documentation will be forwarded back to the staff at North General. If the tenant?s income status does not meet the HUD criteria, the individual?s income information will be forwarded to NYC HASA for alternate housing placement. In addition, the Managing Director of North General will perform quarterly mock audits to ensure that tenant lease files are in compliance.

View Audit 40557

Finding 44733 (2022-001)

Material Weakness 2022

North General Aids Housing Development Fund Corporation

NY

HUD Housing Programs

Management has refunded the money and have implemented protocols to avoid withdraws without prior HUD approval.

View Audit 40557

Finding 44732 (2022-004)

Significant Deficiency 2022

Parkview School District

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding #2022-004 ? Services billed that were not identified in the student?s IEP. Medical Assistance Program (Medicaid; Title XIX) (93.778) Federal Grantor ? U.S. Department of Health and Human Services Pass-through Entity ? Wisconsin Department of Health Services Condition: Covered school based ...

Finding #2022-004 ? Services billed that were not identified in the student?s IEP. Medical Assistance Program (Medicaid; Title XIX) (93.778) Federal Grantor ? U.S. Department of Health and Human Services Pass-through Entity ? Wisconsin Department of Health Services Condition: Covered school based services billed to Medicaid must be identified within the child?s IEP. A child?s billing sampled during the audit included nursing and transportation services. These services were not listed in the child?s IEP. Questioned costs: $654.12 Criteria: Students with covered services billed to Medicaid must have the services listed within the child?s IEP. Effect: Potentially unallowable billings arise when services are not included within the IEP of students. Cause: Nursing and transportation services were omitted from the child?s IEP, yet were billed to Medicaid. The District did not review the child?s IEP against services billed to ensure compliance. Recommendation: The District should only bill Medicaid for covered services included in IEP. The IEP should be reviewed prior to services being provided and billed to Medicaid. Also, the District should be reviewing the files on a regular basis to ensure compliance with this requirement. Response: We will review the District?s requirements and procedures for billing Medicaid and make any necessary changes to ensure completeness and accuracy. Contact Person: Tracy Case Anticipated Completion: December 31, 2023

View Audit 39098 Questioned Costs: $1

Finding 44731 (2022-003)

Significant Deficiency 2022

Parkview School District

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding #2022-003 ? Parental consent to bill Medicaid not present in student file Medical Assistance Program (Medicaid; Title XIX) (93.778) Federal Grantor ? U.S. Department of Health and Human Services Pass-through Entity ? Wisconsin Department of Health Services Condition: The Medicaid program r...

Finding #2022-003 ? Parental consent to bill Medicaid not present in student file Medical Assistance Program (Medicaid; Title XIX) (93.778) Federal Grantor ? U.S. Department of Health and Human Services Pass-through Entity ? Wisconsin Department of Health Services Condition: The Medicaid program requires parental consent to bill Medicaid for any billable services provided and to keep these consent forms on file at the District. A student file sampled during the audit did not have a signed parental consent form. Questioned costs: $334.66 Criteria: A signed parental consent form (M-5) must be received prior to billing Wisconsin Medicaid for school based services. All students with services billed to Medicaid should have the consent form (M-5) on file. Effect: Not having a signed form (M-5) would lead to potentially unallowable billings. Cause: The District either did not obtain parental consent to bill Medicaid or did not properly handle the consent form after it was received. The District did not review the student file to ensure compliance. Recommendation: The District should obtain parental consent to bill Medicaid for every student receiving and being billed for these services. The consent form should be obtained and filed prior to any billings being made to Medicaid. Also, the District should be reviewing the files on a regular basis to ensure compliance with this requirement. Response: We will review the District?s requirements and procedures for obtaining parental consent and make any necessary changes to ensure completeness and accuracy. Contact Person: Tracy Case Anticipated Completion: December 31, 2023

View Audit 39098 Questioned Costs: $1

Finding 44725 (2022-002)

Material Weakness 2022

Parkview School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-002- Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed multiple adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its acc...

Finding #2022-002- Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed multiple adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to report properly. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor Contact Person: Tracy Case Anticipated Completion: Not Applicable

View Audit 39098

Finding 44724 (2022-001)

Material Weakness 2022

Parkview School District

WI

Internal Control / Segregation of Duties Reporting

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of...

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: The Business Office has been working on adding more oversight to accounting functions that occur in the District by training employees in different areas and by following a schedule of monthly and annual informational reporting and approval. The Business Manager reports to the Board of Education each month on total revenues and expenditures for the year in comparison to trends from the previous year. The Board also receives detailed reports each month to review and approve all checks that were processed in the month prior. Beyond that, all payment requests in the District require two administrators to sign off on them to ensure more than one person reviews and approves the request. Payroll sends cash reconciliation statements to the Business Manager each month for review and approval and the Bookkeeper sends check summary reports to the Business Manager for approval each time a batch of checks is processed. Each member of our Business Office staff is trained in another area of the Business Office (e.g. Business Manager can process payroll, Payroll Specialist can cut checks, and our Bookkeeper can submit financial reports to DPI). However, due to the limited number of staff in our District, some accounting functions in the Business Office do not have as much segregation as recommended by our auditors. In the future, we will continue to try to segregate more duties to help alleviate the financial risk in the District. Contact Person: Tracy Case Anticipated Completion: Not Applicable

View Audit 39098

Finding 44723 (2022-001)

Significant Deficiency 2022

Town of Paradise

CA

Reporting Subrecipient Monitoring

Finding 2022-001. Condition: The Town submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in June 2023, 3 months after it was due. Recommendation: The Town should consider contracting with an external accounting firm so that it can close its books and subm...

Finding 2022-001. Condition: The Town submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in June 2023, 3 months after it was due. Recommendation: The Town should consider contracting with an external accounting firm so that it can close its books and submit its audited financial statements and single audit to the Federal Audit Clearinghouse no later than the statutory reporting deadline. Management Response and Corrective Action Plan: The Finance division worked diligently with our Auditing Firm to meet the terms of the submittal of the Federal Audit Clearinghouse. However, due to staffing turnover they were not able to accomplish the task. Moving forward, vacant positions have been filled, and if need be, contracting with an auditing firm will take place to meet deadlines.

View Audit 39720

Finding 44660 (2022-001)

Significant Deficiency 2022

University of Oklahoma Norman Campus

OK

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties § 200.430

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agenci...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agencies, Award Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions ? Key Personnel ? 2 CFR ? 200.430(i) Finding Summary: The University?s time and effort review process includes review of monthly labor certification reports. These reports were not consistently reviewed in a timely manner during FY 2022. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2022. Officials Responsible for Ensuring Corrective Action: Tamara Franklin, Assistant Vice President of Research Financial Services. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management concurs with the finding and proper controls are being implemented during FY2023. Management will implement a labor certification monitoring and escalation process. A reminder will be distributed to all principal investigators reminding them of the University?s policy and their responsibilities in the review and confirmation of their personnel expenditures.

View Audit 48006

Finding 44659 (2022-001)

Material Weakness 2022

White Cloud Sherman Utilities Authority

MI

Reporting Subrecipient Monitoring Material Weakness

Finding: 2017-001 - Material Audit Adjustments, Financial Statement Preparation, and Preparation of the Schedule of Expenditures of Federal Awards (Repeat Finding) Auditor Description of Condition and Effect: We prepared, and management approved of, significant adjustments to the Authority?s genera...

Finding: 2017-001 - Material Audit Adjustments, Financial Statement Preparation, and Preparation of the Schedule of Expenditures of Federal Awards (Repeat Finding) Auditor Description of Condition and Effect: We prepared, and management approved of, significant adjustments to the Authority?s general ledger. Material adjustments were discovered during the audit process and because of this condition, the Authority is not in compliance with the required written procedures under the Uniform Guidance. As is the case with many small and medium-sized governmental units, the Authority has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, the management?s discussion and analysis, and, when applicable, the schedule of expenditures of federal awards, as part of its external financial reporting process. Accordingly, the Authority?s ability to prepare financial statements in accordance with GAAP, as well as the Uniform Guidance, is based, in part, on its reliance on its external auditor, who cannot, by definition, be considered part of the Authority?s internal controls. Having the auditor draft the annual financial statements is allowable under current auditing standards and ethical guidelines and may be the most efficient and effective method for preparation of the Authority?s financial statements. However, when an entity (on its own) lacks the ability to produce financial statements that conform to GAAP, or when material audit adjustments are identified by the auditor, auditing standards require that such conditions be communicated in writing as material weaknesses. Auditor Recommendation: The Authority should continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Authority?s annual financial statements versus contracting with its auditor for these services. Corrective Action: We concur with the finding and management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. Responsible Person: Becky Freeman ? Office Manager Anticipated Completion Date: June 30, 2023

View Audit 45729

Finding 44658 (2022-001)

Significant Deficiency 2022

Self Enhancement, Inc.

OR

Corrective Action: We will create a report review and approval tracking tool utilizing the agency's workflow software solution with policies and procedures to train employees and monitor compliance. Anticipated Completion Date: April 30, 2023

View Audit 44779

Finding 44657 (2022-001)

Significant Deficiency 2022

Union of Pan Asian Communities

CA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.329

December 9, 2022 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2022: 1) Finding 2022-0...

December 9, 2022 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2022: 1) Finding 2022-001 a. Program Information: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #560005 and #555861 b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. c. Condition: During our audit, we identified two quarterly status reports that were submitted to the Contracting Officer?s Representative (COR) after the stated due date. Response: UPAC has put in place to email those staff who are responsible for submitting the performances reports to the Contracting Officer?s Representative a few days before the stated due date. Contact persons responsible for corrective action: 1) Annette Phan, Chief Financial Officer 2) Manuel Mercado, Staff Accountant Completion date: Additional internal control procedure noted above will be effective immediately. Sincerely, Margaret Iwanaga Penrose Chief Executive Officer Union of Pan Asian Communities

View Audit 44776

Finding 44656 (2022-001)

Significant Deficiency 2022

Gadsden Elementary School District No. 32

AZ

Procurement, Suspension & Debarment

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Contact Person: Rosa Perez, Finance Director Anticipated Completion Date: June 30, 2023 Planned Corre...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Contact Person: Rosa Perez, Finance Director Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The District will implement procedures in which due diligence is completed for all cooperative contracts used. The District will work with the new hire in charge of procurement to ensure due diligence is completed for all vendors used under a cooperative contract.

View Audit 40061

Finding 44655 (2022-001)

Significant Deficiency 2022

Allegany County, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Allegany County has developed an improved procedure to ensure financial reports are submitted within the due date. Plan includes discussions with department heads in order to better improve and understand the complex reporting process that is required by the funding agency.

View Audit 39764

Finding 44654 (2022-001)

None 2022

Houston Heights Towers

TX

Reporting

Houston Heights Towers, Inc. Dba: Houston Heights Towers Corrective Action Plan May 31, 2022 Audit Finding 2022-001: The monthly deposit to the replacement reserve was not done for July 2021. Response: Management believed that there was no need to make the deposit in July due to the loan being ref...

Houston Heights Towers, Inc. Dba: Houston Heights Towers Corrective Action Plan May 31, 2022 Audit Finding 2022-001: The monthly deposit to the replacement reserve was not done for July 2021. Response: Management believed that there was no need to make the deposit in July due to the loan being refinanced in late June. Management has subsequently corrected this situation and the deposit was made in the amount of $4,563 on September 12, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098

View Audit 39275

Finding 44653 (2022-001)

Significant Deficiency 2022

District School Board of Pasco County

FL

Subrecipient Monitoring Reporting

Our procedures, detailed in a guiding document as a workflow and shared with all appropriate school-based users, describes the process a data entry operator, registrar, school administrator, school counselor and related personnel must follow to properly document all withdrawals including those that ...

Our procedures, detailed in a guiding document as a workflow and shared with all appropriate school-based users, describes the process a data entry operator, registrar, school administrator, school counselor and related personnel must follow to properly document all withdrawals including those that result in a student moving to another Florida public school, an out of state public school or an out of country public school. As a result of the preliminary and tentative audit finding the procedures outlined in the guiding document were updated based on the auditor?s recommendations and defined further on December 2, 2022, and then again on January 6, 2023. The updated procedures require the user to secure documentation through confirmation of enrollment at the student?s subsequent school to validate the code used when entering the withdrawal. Further, users are asked to document in the Student Information System the new school or program of enrollment in the ?Moved To? column of the official enrollment record as requested in US Code Title 20 Section 7801(25). Adherence to this process will be observed through monthly cohort monitoring as schools report to the district office the codes used for students removed from the cohort and the evidence they have to substantiate the exclusion during the end of year cohort reports. To ensure these instructions are carried out as designed the following impacted user groups will be trained by their supervisors during the Spring semester of 2023: ? School Administrators ? School Data Entry Operators ? School Registrars ? School Counselors

View Audit 39646

Finding 44652 (2022-002)

None 2022

Mid-America Arts Alliance

MO

Cash Management § 200.302

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance Anticipated Completion Date: November 30, 2022 Corrective Action Plan: The Director of Finance will document expected expenditures tied to advance drawdowns from NEA grants. These expenditures will be monitored t...

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance Anticipated Completion Date: November 30, 2022 Corrective Action Plan: The Director of Finance will document expected expenditures tied to advance drawdowns from NEA grants. These expenditures will be monitored to ensure that they are completed within 30 days of the advance request. M-AAA will receive approval from the NEA if any expenditures are expected to exceed the 30 day time limit.

View Audit 39274

Finding 44651 (2022-001)

None 2022

Mid-America Arts Alliance

MO

Subrecipient Monitoring Reporting

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement proce...

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement procedures to update and maintain FSRS award reporting timely.

View Audit 39274

Finding 44650 (2022-002)

Material Weakness 2022

Bladen County

NC

Eligibility Matching / Level of Effort / Earmarking

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of a...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on September 7, 2022 and the following manual sections were addressed (handouts given): MA 2506 (US Citizenship Requirement); MA 3300 (Income); MA 3335 (Residency); MA 3365 (Child Support); MA 3410 (Terminations, deletions, ExParte reviews); MA 3515 (Automated Inquiry Match Procedures). Due to a repeat finding for the Work Number error, training was held on September 7, 2022. The repeat finding was discussed with the county as possibly continuing due to the timeframe from one audited year into the next year. The audit did reflect a decline in the Work Number error as the audited timeframe moved into the cases completed after the prior year training. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2023 (Improvements from 06/01/2022 - 07/01/2023)

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Finding 44649 (2022-003)

Significant Deficiency 2022

Bladen County

NC

Eligibility

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of a...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on September 7, 2022 and the following manual sections were addressed (handouts given): MA 2506 (US Citizenship Requirement); MA 3300 (Income); MA 3335 (Residency); MA 3365 (Child Support); MA 3410 (Terminations, deletions, ExParte reviews); MA 3515 (Automated Inquiry Match Procedures). Due to a repeat finding for the Work Number error, training was held on September 7, 2022. The repeat finding was discussed with the county as possibly continuing due to the timeframe from one audited year into the next year. The audit did reflect a decline in the Work Number error as the audited timeframe moved into the cases completed after the prior year training. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2023 (Improvements from 06/01/2022 - 07/ 01/2023)

View Audit 39645

Corrective Action Plans

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