Corrective Action Plans

Finding 42534 (2022-001)

Significant Deficiency 2022

MN

Internal Control / Segregation of Duties

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 20...

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 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 45701

Finding 42533 (2022-002)

Material Weakness 2022

Mosaic

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include lost revenue attributable to coronavirus from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying lost revenues attributable to coronavirus, management reported all lost revenue as Medicaid. However, support provided by management indicated that lost revenue was also identified for self-pay revenue and other payers. Planned Corrective Action: Management agrees with the noted finding. Management will continue to refine its processes to more diligently review the lost revenue reporting key line items to ensure such amounts are in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42532 (2022-001)

Significant Deficiency 2022

Mosaic

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the ...

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred which were not supported by management in relation to prepare, prevent, or respond to coronavirus. Planned Corrective Action: Management agrees with the noted finding. However, Mosaic also incurred and reported unreimbursed expenses attributable to coronavirus of $3,530,376 which could be used to replace the identified costs unrelated to coronavirus. Management will continue to refine its processes to more diligently review expenditures to ensure only those eligible costs incurred are included in future reporting. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42531 (2022-002)

Material Weakness 2022

Economic Development Alliance of St. Clair County

MI

Procurement, Suspension & Debarment Cash Management Material Weakness

2022-002 Written Policies Required by the Uniform Guidance Due to the number of grant programs the organization is managing, written policies will be developed and implemented to meet the requirements under the Uniform Guidance within the next year. The purpose of the policies will be to ensure that...

2022-002 Written Policies Required by the Uniform Guidance Due to the number of grant programs the organization is managing, written policies will be developed and implemented to meet the requirements under the Uniform Guidance within the next year. The purpose of the policies will be to ensure that all grant funds, including reimbursable grants, are tracked and recorded appropriately, Our contracted accountant is responsible for managing journal entries and recordings and will participate in these reviews. The quarterly reviews will be held on or about the third week of September, December, March and June. It is my expectation that this process will ensure appropriate controls over the grant funds flowing into and out of the organization, including federal and state grants. Please contact me at (810) 982-9511 or dcasey@edascc.com if you have any questions.

View Audit 39976

Finding 42529 (2022-001)

Significant Deficiency 2022

North County Health Project, Inc. D/b/a Truecare

CA

Special Tests & Provisions Eligibility

2022-001 Sliding Fee Discount Determination Name of Contact Person: Kathy Martinez, CFO Correction Action: ? Redesign of FACT sheet for ease of use when entering data into electronic health records. ? Immediately retrain staff involved in Sliding Fee Discount Program on proper documentation re...

2022-001 Sliding Fee Discount Determination Name of Contact Person: Kathy Martinez, CFO Correction Action: ? Redesign of FACT sheet for ease of use when entering data into electronic health records. ? Immediately retrain staff involved in Sliding Fee Discount Program on proper documentation requirements and implementation of sliding fee determination and billing including scanning of documentation into our OCHIN Epic electronic health records system. ? Work with OCHIN to create documentation storage at guarantor level and patient linking options to easily access sliding fee documentation within the system. ? In collaboration with OCHIN develop a charge review workque in which the billing team will manually audit the slide for accounts in which documentation adjustments were made after patient check in. ? Perform monthly internal audits of sliding fee documentation and transactions and provide continual training to ensure compliance. Proposed Completion Date: June 30, 2023

View Audit 40020

Finding 42524 (2022-001)

Significant Deficiency 2022

Five Town Csd

ME

Allowable Costs / Cost Principles § 200.430

FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal con...

FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. FY22 Process: The Five Town CSD had regularly had each employee paid with federal money sign a semi-annual certification and that certification is maintained in the employee?s personnel file under Contracts. The CSD believes that these certifications had been pulled from the files by the prior business manager in an effort to compile compliance paperwork to the Maine DOE for reimbursement purposes. New Process: In addition to our practice of requiring compliance from the employee or supervisor with direct knowledge of the employee?s time and effort, we are preserving a digital copy in our federal funds cash management folders as well at attaching the document to the employee?s digital record so they are preserved and available for federal grant and audit compliance. Time and Effort records will be reconciled semi-annually with the general ledger documentation of grant funded salary expenditures. Responsibility: The Business Manager, Peter Orne, and Human Resources Director, Monica Gallagher, are responsible for the execution of the plan and subsequent reconciliation. Completion Date: This is an ongoing process and semi-annual certification for July 2022 to December 2022 has been reconciled.

View Audit 38276

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Finding 42515 (2022-001)

None 2022

Lutheran Housing Services, Inc. D/b/a Luther Crest 042-11106-Wah-L8

OH

HUD Housing Programs Internal Control / Segregation of Duties

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the c...

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Contact person responsible for corrective action: Lorinda Schalk, Chief Financial Officer / Treasurer Completion Date: March 1, 2023

View Audit 39222

Finding 42514 (2022-002)

None 2022

Mutual Hsg Assoc of So Central Ct Dba Neighborworks New Horizons

CT

Subrecipient Monitoring Eligibility Reporting

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency ...

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency in financial reporting. Finance added new hires towards the latter part of 2022 and management will provide training and professional development for the team. We are planning on completing a hard close for the period ending June 2023 and will consult with Cohn Reznick upon completion in Fall 2023. Our long-term goals are to conduct monthly and quarterly closes on all properties going forward. Name of Contact Person: Arlene Lawrence, CFO, arlene@nwnh.net, 203-562-4514 Anticipated completion date: November 2023 Audit Finding Reference: 2022-002 Planned Corrective Action: Our Property Management team worked with the tenant to bring the recertifications up to date. The recertification is now in compliance with the HOME Investment Partnerships Program. Name of Contact Person: Tom Cruess, President/CEO, tom@nwnh.net, 203-562-4514 Anticipated completion date: July 12, 2023

View Audit 38691

Finding 42510 (2022-004)

Material Weakness 2022

Oklahoma Association of Community Action Agencies, Inc.

OK

Subrecipient Monitoring

Corrective Action Plan Prepared by: Amanda Ewing, Executive Director Corrective Action Plan for this finding will be overseen by Executive Director and Office and Programs Manager and is already complete. A plan for compliance with this requirement was adopted by the Association on 10/1/2022. S...

Corrective Action Plan Prepared by: Amanda Ewing, Executive Director Corrective Action Plan for this finding will be overseen by Executive Director and Office and Programs Manager and is already complete. A plan for compliance with this requirement was adopted by the Association on 10/1/2022. Subrecipients of all current (FY23) grants are being monitored as required.

View Audit 38274

Finding 42509 (2022-001)

None 2022

Plymouth Township

PA

Reporting

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbe...

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Corrective Action Plan: Management agrees with the finding and has made several reminder notes to ensure plan is filed before April 30 in future years.

View Audit 40531

Finding 42508 (2022-001)

Significant Deficiency 2022

Assabet Valley Regional Technical High School

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 23...

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Department of Education Significant Deficiency in Internal Control over Compliance of the Major Programs Finding 2022-001 ? Education Stabilization Fund ? 84.425D & 84.425U Condition: During our test of controls over compliance it was noted that a journal entry posted to the major program moved expenditures that were not included as part of the original application. Criteria: Costs charged to the major programs should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During review of journal entries posted to the major program it was noted that one of the journal entries was to allocate guidance counselors payroll for an unspecified time period to the Instructional/Proff Staff expense line of the major program. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: Questioned costs of $5,252.88 Cause: Grant should have been amended Identification as a Repeat Finding: 2021-002 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Maria Silva, Director of Business Operations Estimated Completion Date: 6/30//2023 Action Taken: The District agrees with the recommendation and will work on setting up more controls

View Audit 39493 Questioned Costs: $1

Finding 42507 (2022-002)

Significant Deficiency 2022

New Mexico Coalition to End Homelessness

NM

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-...

As requested, the New Mexico Coalition to End Homelessness has completed its corrective action plan for the audit findings in the 2022 fiscal year annual audit report. We have reviewed the findings and have made a corrective action plan to address each of the findings with completion dates. 2022-002?PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards. Program Name: All presented in the Schedule of Expenditures of Federal Awards. Assistance Listing Nos. and Program Expenditures: All presented in Schedule of Expenditures of Federal Awards. Award Number and Program Award Year: All presented in Schedule of Expenditures of Federal Awards. Compliance Requirement: Other ? Schedule of Expenditures of Federal Awards preparation Type of Finding: E Questioned Costs: None Statement of Condition While conducting the audit, the following was reviewed; the Coalition?s Federal grants report for the fiscal year and identified the federal grants, Assistance Listing # (AL#) and the amounts of the federal expenditures and all of the other items required to properly present the Schedule of Expenditures of Federal Awards (SEFA). The finance staff of the Coalition confirm the correctness of the SEFA. Despite the confirmation of accuracy, additional federal expenditures and grouping of grant expenditures were identified after several reviews of the SEFA. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Coalition may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major program(s) for the single audit and a substandard single audit. Cause Historically, the Coalition has requested the auditor assist in identifying accruals related to federal grant expenditures as the organization has maintained these records on a cash basis. As the organization has taken more responsibility on maintaining its federal grant expenditures on an accrual basis, an incomplete SEFA has been provided. Recommendation It is recommended the Coalition prepare the Schedule of Expenditures of Federal Awards and submit this to the auditor for testing. The SEFA should include the name of the grant, name of grantor, the AL #, the pass-through number if applicable and a reconciliation of the federal revenues and expenditures to the Coalition?s general ledger. The Coalition staff should perform more detailed reviews of the reports to ensure they properly reflect grant receipts and expenditures. This review should be performed by someone other than the preparer and should include documented evidence of agreeing the reported data to the accounting records. We further recommend training for those individuals involved in the preparation and review of the reports to ensure they are fully aware of the requirements. View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2023 Fiscal Year and information will be given to the auditors when requested for the 2023 Audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately. When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by October 31, 2023 (Final copy of the SEFA will not be given to the auditors until requested for the 2023 Audit) Designation Of Employee Position Responsible For Meeting Deadline: Executive Director, Monet Silva will oversee this project and work closely with the auditors to make sure that the information saved and shared is correct. Thank you, Monet Silva Executive Director

View Audit 40302

Finding 42502 (2022-001)

Significant Deficiency 2022

University of Detroit Mercy

MI

Student Financial Aid Reporting Significant Deficiency

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.0...

Prior Year Finding Number: 2022-001 Fiscal Year in Which the Finding Initially Occurred: 2022 Federal Program, CFDA Number and Name: U.S. Department of Education, Student Financial Assistance Cluster ? CFDA 84.268, Federal Direct Student Loans; CFDA 84.063, Federal Pell Grant Program; CFDA 84.007, Federal Supplemental Educational Opportunity Grants Condition: The University did not accurately report a student status change to the NSLDS in a timely manner. Of the 40 students selected for enrollment reporting testing, the status change for 1 student was not accurately reported as withdrawn within the required 60-day period. Planned Corrective Action: The cause of the error has been found and the University has implemented additional controls to ensure that student graduation status is reported in a timely manner. Contact person responsible for corrective action: Diane Praet, Registrar Anticipated Completion Date: 12/31/2022

View Audit 39489

Finding 42499 (2022-004)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Cash Management School Nutrition Programs

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: ...

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: The Food Manager will verify all meal counts and reconcile all discrepancies prior to the submission of claims on a monthly basis. All claims and the reconciliation of meals must be submitted to the BA prior to the certification of claims on a monthly basis. Person Responsible for Implementation: Business Administrator, Assistant Business Administrator, Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42498 (2022-003)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will p...

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will produce and properly file all required reports and forms for direct certification for all students. Person Responsible for Implementation: Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42497 (2022-001)

None 2022

Main Street Baptist Manor, Inc.

KY

HUD Housing Programs

Corrective Action Plan August 2, 2022 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Main Street Baptist Manor, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Th...

Corrective Action Plan August 2, 2022 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Main Street Baptist Manor, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. The finding from the March 31, 2022 Schedule of Findings and Questioned Costs is discussed below: FINDING ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Reserve for Replacements Withdrawal Recommendation: The Project has not had any prior compliance issues with the Reserve for Replacements. However, we recommend that the Project monitor their spending of Reserve for Replacements disbursements closely and only use the funds for the HUD approved purposes. Action Taken: Management acknowledges and agrees with the finding and the Project paid back the unapproved monies withdrawn from the Reserve for Replacements on August 2, 2022. Management concludes that corrective action is not necessary and does not expect this situation to arise again in the future If HUD has questions regarding this plan, please call Jean Peyton at (859)255-3334. Sincerely, ________________________________________________ Jean Peyton, Regional Property Manager Main Street Baptist Manor, Inc.

View Audit 38989

Finding 42496 (2022-001)

Significant Deficiency 2022

Unity House of Troy, INC

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of...

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of any future findings, similar to those found by your audit. Finding 2022-001, Payments to Subrecipients (24 CFR section 576.203) Status: Corrective Action in Progress Planned Action: Prior to the findings noted in this audit, Unity House procured a comprehensive grants management software package. One of the intents of this software is to streamline the processes related to payments associated with every grant Unity House holds. In July 2023, procedures for tracking and processing subrecipient payments were updated. Dates related to internal approvals, receipt of final invoices, and payments issued to subrecipients will be tracked in our grants management system (anticipated to go live in August 2023). Quarterly reports will be generated in the system to monitor compliance. Additionally, a Subrecipient Check Request Form, which prompts a check to be cut by Unity House within two business days, has been created and will be submitted by the Unity House Subaward Manager upon receipt of final invoices. Responsible Party: Stacey Faulisi, CFO Completion Date: October 1, 2023 (full implementation), November 1, 2023 (complete first quarterly fidelity review)

View Audit 39157

Finding 42483 (2022-007)

Material Weakness 2022

Ghec Isd 2536

MN

Internal Control / Segregation of Duties

Uniform Guidance Policy Corrective Action Plan (CAP): 1.Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3.Official Respon...

Uniform Guidance Policy Corrective Action Plan (CAP): 1.Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3.Official Responsible for Ensuring CAP: Doug Storbeck, Superintendent, is the official responsible for ensuring corrective action. 4.Planned Completion Date for CAP: June 30, 2023 5.Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 38360

Finding 42482 (2022-006)

Significant Deficiency 2022

Ghec Isd 2536

MN

Equipment & Real Property Management Allowable Costs / Cost Principles

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to F...

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3. Official Responsible for Ensuring CAP: Doug Storbeck, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2023 5. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 38360

Finding 42481 (2022-001)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

HUD Housing Programs

#2022-001 - Special Tests and Provisions - Extremely Low-Income Description: Units that became available during the year were not rented to the required percentage of tenants with extremely low income. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Th...

#2022-001 - Special Tests and Provisions - Extremely Low-Income Description: Units that became available during the year were not rented to the required percentage of tenants with extremely low income. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Three were before or during the transition to the current management company and thus the normal check for extremely low income was overlooked. Eastpoint Properties, Inc. has a policy whereby this information is checked as new tenants are selected.

View Audit 39156

Finding 42480 (2022-003)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

#2022-003 - Eligibility - Waitlist Description: Evidence that two individuals on the waitlist were reached out to sequentially was not maintained. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Three were before or during the transition to the curre...

#2022-003 - Eligibility - Waitlist Description: Evidence that two individuals on the waitlist were reached out to sequentially was not maintained. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Three were before or during the transition to the current management company and thus the normal check and documentation of appropriately using the waitlist was overlooked. Eastpoint Properties, Inc. has a policy whereby the waitlist is reviewed, and tenant selections follow the sequential order of the waitlist.

View Audit 39156

Finding 42479 (2022-002)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

HUD Housing Programs

#2022-002 - Eligibility - Tenant File Documentation Description: Tenant file was missing documentation of the Enterprise Income Verification (EIV) system reports. Action Taken: This was the result of an error made by the previous management company whereby the tenant's name was spelled incorrectly...

#2022-002 - Eligibility - Tenant File Documentation Description: Tenant file was missing documentation of the Enterprise Income Verification (EIV) system reports. Action Taken: This was the result of an error made by the previous management company whereby the tenant's name was spelled incorrectly. The system took time to be corrected for this issue and the EIV was properly obtained in 2023. Eastpoint Properties, Inc. maintains EIV for all tenants under the Section 8 Housing Assistance program.

View Audit 39156

Finding 42478 (2022-004)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

Questioned Costs

#2022-004 - Special Tests and Provisions - Security Deposits Description: Funds collected as a security deposit shall be kept in the name of the project, separate and apart from all other funds of the project in a trust account. The amount of this account shall always equal or exceed the aggregate ...

#2022-004 - Special Tests and Provisions - Security Deposits Description: Funds collected as a security deposit shall be kept in the name of the project, separate and apart from all other funds of the project in a trust account. The amount of this account shall always equal or exceed the aggregate of all outstanding obligations under that account. Action Taken: The security deposit liability was in the process of reconciliation at year end and when noted that the liability exceeded the cash account a deposit was made effective January 3, 2023 to alleviate the deficiency.

View Audit 39156 Questioned Costs: $1

Finding 42475 (2022-004)

None 2022

Gloucester City School District

NJ

Subrecipient Monitoring

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when ...

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when Federal Grant budget amendments are made, ensuring all records are in agreement; Person Responsible for Implementation - School Business Administrator; Planned Completion Date of Implementation - 06/30/2023.

View Audit 38674

Corrective Action Plans

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