Corrective Action Plans

Finding 37168 (2022-002)

None 2022

Emmetsburg Community School District

IA

Internal Control / Segregation of Duties Reporting

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

View Audit 30559

Finding 37164 (2022-001)

None 2022

Berlin Township School District

NJ

School Nutrition Programs

2022-001 - Net Food Service cash resources did exceed three months average expenditures. Corrective action - Reduce Net Food Service Cash resources to a level that does not exceed three months average expenditures. Method of Implementation - The district will purchase various kitchen and serving a...

2022-001 - Net Food Service cash resources did exceed three months average expenditures. Corrective action - Reduce Net Food Service Cash resources to a level that does not exceed three months average expenditures. Method of Implementation - The district will purchase various kitchen and serving area equipment, make upgrades or repairs to existing equipment and serving stations, make improvements to student dining areas. Individual responsible - business administrator and/or designee. Completion date of implementation - June 30, 2023 and ongoing.

View Audit 30558

Finding 37163 (2022-002)

Significant Deficiency 2022

Mercy Hospital Iowa City, Ia

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and app...

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and approval of the Controller, the Vice President of Finance (Stuart Elkin) will also review and approve the submissions, to ensure all expenses submitted are appropriate and that expenses that do not relate to the prevention, preparation or response to the coronavirus are not included in future reporting. This corrective action plan was implemented as of September 23, 2022, prior to the Period 3 PRF reporting submission.

View Audit 37762 Questioned Costs: $1

Finding 37160 (2022-005)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-005 Special Tests and Provisions: Public Housing New Admissions and Waiting List Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-003 Condition: New Admissions: ...

2022-005 Special Tests and Provisions: Public Housing New Admissions and Waiting List Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-003 Condition: New Admissions: We selected 5 new admissions (out of a population of 13) and noted the following: ? We are unable to test if the 5 new admissions were properly selected from the waiting list. Normally we are able to verify by checking where the applicant was on the wait list prior to selection and comparing the waiting list ranking (for date/time applied and preferences) to the application submitted. However, the Authority was not able to provide the applications from which would show the date and time they applied as well as any preferences selected so we were unable to determine if the new admissions were properly selected from the waiting list. Waiting list: We selected 25 applicants on the current waiting list (out of approximately of 700 applicants) and noted the following: ? We were unable to test the 25 applicants selected for testing. The Authority was unable to provide the application for each person on the waiting list and therefore we were unable to determine if the waiting list is ranked properly. As discussed with personnel, all active applications are received electronically (when the waiting list is open). The families create the application entering information such as family members, family income and family expenses. However, the on-line system appears to be flawed as it does not provide fields to indicate preferences (such as for being homeless or living locally) which if entered, would give the applicant points so they could be ranked higher on the waiting list and therefore selected faster. Once the applicant is selected to be housed, the Authority manually applies the applicable preferences (but at that point the Authority may have selected someone on the waiting list that should have been selected earlier and defeats the purpose of having preferences). The Authority has addressed this issue with Yardi and has sent notices to all active applicants asking them to update their preferences which the Authority will manually apply and generate the waiting list and the process is expected to be finalized before March 31, 2023. As a result of the above, applicants may not be ranked properly on the waiting list and applicants may be selected out of order. Auditor?s Recommendation: The Authority should review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for new admissions and waiting list maintenance. In addition, the Authority should implement a review procedure to make sure that all tenants are admitted in the proper order with proper supporting documentation. In addition, the Authority should continue to investigate the issues with the waiting list software. Action Taken: The Authority transitioned its waiting list to Yardi in March 2020. All HCV staff were trained on the use of Yardi?s Wait List module and subsequently trained on wait list administration such as eligibility, preferences, selection, and file processing. Considering the recent audit findings, the following actions items will be implemented in the specified time frame: ? The Authority has fully implemented the use of an electronic system to maintain the waitlist activity. The Yardi system inherently, with proper usage, provides a more thorough approach to waitlist maintenance. The errors noted were data entry errors not a system flaw. As such, a 100% QC will be conducted by the Senior Property Manager for each existing applicant. Task will be completed on or before April 30, 2023. ? The Authority will review all applicants and assign the correct preference status for each. Task will be completed on or before May 15, 2023. ? The site based waiting list will be merged into a centralized wait list and will be managed by the Occupancy Specialists and overseen by the Senior Property Manager. Waitlist merge will be completed on or before May 15, 2023. ? Provide additional hands-on training for staff on the proper wait list procedures and protocol. Hands-on training will include the use of Yardi?s wait list module as well as HUDs rules on wait list administration coupled with the guidance outlined in the Administrative Plan. Task will be completed on or before May 31, 2023. ? Implement a 100% quality control review of all applicant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of leasing activities. Thereby reducing any additional findings with waiting list. Task will begin March 1, 2023 and will continue for one year. ? Repeated noted errors will be reported to the Senior Property Manager and additional hand?s-on training will be completed as necessary. ? Standard Operating Procedures on waitlist management will be developed and implemented. All staff will receive training on the procedures and will be expected to adhere to the protocol and will be made accountable for such work. Effective Date: March 21, 2023 Contact Information Charles Woodyard, Executive Director/CEO Housing Authority of the City of Daytona Beach, Florida 211 N. Ridgewood Avenue, Suite 300 Daytona Beach, Florida 32114 (386) 253-5653

View Audit 37017

Finding 37159 (2022-004)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Eligibility Material Weakness

2022-004 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-002 Condition: Out of a total tenant population of approximately 300 t...

2022-004 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-002 Condition: Out of a total tenant population of approximately 300 tenant files, 25 files were selected for testing (but stopped testing after 18 files due to the volume of errors). Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate and therefore could not test items such as Form 9986, personal declaration form, birth certificates, social security cards, income and deduction support, and EIV verification. The Authority indicated it was recreating the file. ? 2 tenant files with missing 214 affidavits. ? 1 tenant file where the 214 affidavit was not signed. ? 5 tenant files where the personal declaration form was not in the file. ? 1 tenant file where the Form 9886 was not in the file. ? 1 tenant file where the Form 9886 was signed approximately 3 months after the recertification date. ? 4 tenant files with income issues which may have changed the tenant rent amount: o 1 file where there was no support for the family contribution listed on the 50058. o 1 file where there was no support for the child support listed on the 50058. o 2 files where general assistance income (food stamps) was listed as income on the 50058 but should have been excluded. ? 4 tenant files with deduction issues which may have changed the tenant rent amount: o 1 file where the utility allowance of $91 was not on the 50058. This was corrected subsequently on an interim certification. o 1 file where the ?Disclosure of Information? form listed weekly child care expenses, but no child care expenses were deducted on the 50058 and there was no documentation or support in the file explaining if the child care expenses were deductible. o 1 file where the ?Recertification Summary? form listed weekly medical expenses, but no medical expenses were deducted on the 50058 and there was no documentation or support in the file explaining if the medical expenses were deductible. o 1 tenant file where the prior year utility allowance of $82 was used instead of the current utility allowance of $90. ? 1 file where the tenant is paying a flat rent of $686. However, the flat rent appears to be the amount from the previous year and it doesn?t appear that a current flat rent study was conducted or approved. ? 1 file where the dependent date of birth listed on the 50058 did not agree to the birth certificate. ? 2 files where the birth certificates were missing. ? 2 files where the social security cards were missing. ? 1 file where the EIV was not in the file. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: As was also instituted for HCV participant files, the Authority has instituted a checklist sheet that will occupy the front interior of all tenant files. This checklist will contain every document that is required to be placed in the tenant file. The Authority has and will affirm the use of its procedures, and continue to implement procedures to ensure all tenant files are maintained in accordance with policies and procedures. Additionally: ? All noted deficiencies will be corrected and cured on or before March 31, 2023. ? The Authority has also taken steps to stabilize staff by hiring a Property Manager and an Occupancy Specialist that will support the Public Housing Department. ? The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of certification. Thereby reducing any additional findings with tenant files. Task began February 1, 2023, and will continue for one year. ? Repeated noted errors will be reported to the Senior Property Manager and additional hand?s-on training regarding deficient items will be completed as necessary

View Audit 37017

Finding 37146 (2022-003)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Special Tests and Provisions: HCV Failed Inspections Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: Out of a to...

2022-003 Special Tests and Provisions: HCV Failed Inspections Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total failed inspection population of approximately 540 units, 25 failed inspections were selected for testing. Exceptions were noted as follows: ? 1 Inspection and HAP abatement error where the tenant?s unit did not pass inspection and HAP payments were not withheld from July 2022 through February 2023. ? 1 HAP abatement error where the Authority pro-rated the HAP payment for August 2022 and abated the HAP payment for September through November 2022, but subsequently, whether due to a user or system error, HAP payments were paid out for the months from September through November 2022. ? 1 HAP abatement error where the Authority pro-rated the HAP payment for January & May 2022 and abated the HAP payment for February through April 2022, but subsequently, whether due to a user or system error, HAP payments were paid out for the months from January through May 2022. ? 1 HAP abatement error where the Authority didn't pro-rate the HAP payment withholding for June & December 2022 nor withhold the HAP payment for the month of July 2022. The Authority properly withheld the HAP payments for the months of August, September, October, and November 2022. Auditor?s Recommendation: The Authority should review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for HQS inspections. In addition, the Authority should implement a review procedure to make sure that HAP payments are properly abated when required. Action Taken: The Authority has moved to an electronic records management system for the inspections. A third party vendor has been procured to manage this process; such process will be overseen by the Housing Choice Voucher Manager. Additionally, the following action items has been implemented: ? The Authority has access to the vendor database on a 24 hour basis and the vendor also provides the Authority with a daily email of inspection data. Actual inspections will be printed and maintained to assure that greater than 10% of the inspections are readily available for each participant. ? The third-party vendor will perform quality control inspections of each completed inspection and make note of such in the electronic database. ? Warranted and recommended abatements will be entered into the database by the third-party vendor and subsequently monitored by the Housing Choice Voucher Manager ? Contract administration of the third-party vendor?s work will be monitored by the Housing Choice Voucher Manager. ? Training on HUD rules for HQS inspections will be completed on or before April 30, 2023

View Audit 37017

Finding 37145 (2022-002)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-002 Special Tests and Provisions: HCV Current Waiting List Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: Out of a ...

2022-002 Special Tests and Provisions: HCV Current Waiting List Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total waiting list population of approximately 1300 applicants, 25 applicants were selected for testing. Exceptions were noted as follows: ? 1 preference point error where the applicant selected the involuntary displacement and homeless preference points on their pre-application, which agrees to the information in Yardi, but doesn?t agree to the generated waiting list. ? 7 preference point errors where the applicants? selected the residency preference points on their pre-applications, which agrees to the information in Yardi, but doesn?t agree to the generated waiting list. As a result of the above, applicants may not be ranked properly on the waiting list and applicants may be selected out of order. Auditor?s Recommendation: The Authority should review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for new admissions and waiting list maintenance. In addition, the Authority should implement a review procedure to make sure that all tenants are admitted in the proper order with proper supporting documentation Action Taken: The Authority transitioned its waiting list to Yardi in March 2020. All HCV staff were trained on the use of Yardi?s Wait List module and subsequently trained on wait list administration such as eligibility, preferences, selection, and file processing. Considering the recent audit findings, the following actions items will be implemented in the specified time frame: ? The Authority has fully implemented the use of an electronic system to maintain the waitlist activity. The Yardi system inherently, with proper usage, provides a more thorough approach to waitlist maintenance. As such, a 100% QC will be conducted by the HCV Manager for each existing applicant. Task will be completed on or before April 30, 2023. ? The Authority will review all applicants and assign the correct preference status for each. Task will be completed on or before May 15, 2023. ? Provide additional hands-on training for staff on the proper wait list procedures and protocol. Hands-on training will include the use of Yardi?s wait list module as well as HUDs rules on wait list administration coupled with the guidance outlined in the Administrative Plan. Task will be completed on or before May 31, 2023. ? Implement a 100% quality control review of all applicant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of leasing activities. Thereby reducing any additional findings with waiting list. Task will begin March 1, 2023 and will continue for one year. ? Repeated noted errors will be reported to the HCV Manager and additional hand?s-on training will be completed as necessary. ? Standard Operating Procedures on waitlist management will be developed and implemented. All staff will receive training on the procedures and will be expected to adhere to the protocol and will be made accountable for such work.

View Audit 37017

Finding 37144 (2022-001)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility: HCV Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 (Finding 2021...

2022-001 Eligibility: HCV Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 (Finding 2021-001 and originally reported in 2017 as Finding 2017-001) Condition: Out of a total tenant population of approximately 1400 vouchers, 26 files were selected for testing. Exceptions were noted as follows: ? 1 utility allowance error where the utility allowance amount of $288 on the 52667 form was reported on the 50058 form for $298. This had no effect on the HAP rent. ? 2 214 affidavit errors where a member of the tenant?s household did not checkmark the box on their 214 forms indicating that they are either a U.S. citizen or a permanent resident. Based on the birth certificates, the member of the households were a U.S. citizen. ? 1 214 affidavit error where the 214 form was missing for a member of the tenant?s household. ? 1 income error where one of the tenant?s pay check was missing for the tenant?s income calculation. Basing the tenant?s wage income calculation on the support in the tenant file would not have changed the HAP rent. ? 1 HAP contract error where the HAP contract is missing from the tenant file. ? 2 9886 errors where members of the household over the age of 18 did not sign and date the 9886 forms. ? 2 deduction errors where members of two households, who were 18 years of age, received a $480 deduction. Correcting this error caused the HAP rent to decrease by $12 for each tenant. ? 1 lead base paint error where the lessor (landlord) did not sign the form to indicate that the information provided to the tenant is accurate. ? 2 EIV errors where the EIV form was not generated or were missing for the tenant?s annual recertification. ? 1 50058 error where the tenant?s childcare support was coded as unemployment benefits on the 50058. ? 1 tenant file unavailable for review due to Hurricane IAN, but no support could be provided. In addition, we also noted as part of our new admissions testing (21 files tested out of approximately 203 new admissions) the following: ? 1 tenant file unavailable for review due to Hurricane IAN, but no support could be provided. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of certification. Thereby reducing any additional findings with tenant files. Task began February 1, 2023, and will continue for one year. Repeated noted errors will be reported to the HCV Manager and additional hand?s-on training regarding deficient items will be completed as necessary

View Audit 37017

Finding 37141 (2022-001)

Significant Deficiency 2022

Local Area of the Workforce Development in the Northwest

PR

Matching / Level of Effort / Earmarking

VIEWS OF RESPONSIBLE OFFICIALS The Corrective Action Plan in a continuous basis will be as follow: 1. The youth committee attached to the Northwest Local Board will comprise a representative from finance, budget and planning staff (youth program and executive) who will measure the achievement of the...

VIEWS OF RESPONSIBLE OFFICIALS The Corrective Action Plan in a continuous basis will be as follow: 1. The youth committee attached to the Northwest Local Board will comprise a representative from finance, budget and planning staff (youth program and executive) who will measure the achievement of the 20% benchmark on a quarterly basis. 2. This committee will take appropriate actions in order to verify the correctness of the expenditures according to the 20% expense requirement mentioned above. 3. This committee will provide to the Executive Director, recommendations to the operational areas in order to comply with the goal of expenditures required under sections 20 CFR 681.590, 681.460 (a)(3) and 681.600 of WIOA. 4. A report will be issue to the operational levels in accordance with the recommendations adopted by the Executive Director. 5. The public policy for the implementation of the work experience element of the youth program gave the opportunity to increase 2% of youth services. 6. The Northwest Local Area has established strategies for the dissemination of services for the youth program. This is done through the integration of social networks (Instagram and Facebook), radio, signs, press, television and official internet page. 7. The youth are, together with the promotion unit, established an itinerary of visits to the municipalities that comprise our area in order to carry out campaigns (Work Fairs) to guide our services and recruitment. 8. We will continue to join efforts through mass campaigns with an effective strategic plan to outreach the youth program. IMPLEMENTATION DATE Immediately RESPONSIBLE PERSONS Executive Director, Area Executive, MIS Director and Finance Director

View Audit 35994

Finding 37140 (2022-004)

Material Weakness 2022

Howard County

IA

Internal Control / Segregation of Duties

See Corrective Action Plan

View Audit 35993

Finding 37137 (2022-002)

Material Weakness 2022

St. Johns Unified School District No. 1

AZ

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discu...

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT 2022-002 ALLOWABLE AND UNALLOWABLE COSTS Program: Education Stabilization Fund CFDA Number: 84.425D and 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Type of Finding: Noncompliance, material weakness in internal control Compliance Requirement: A. Allowable and Unallowable Costs Condition/Context: The District did not maintain documentation to support retention stipends and other monies paid to employees during the current year. Payroll vouchers were approved to support the amounts paid to employees but no other time and effort documentation was maintained. Repeat Finding: This is not a repeat finding. Action planned in response to finding: Management will establish procedures to ensure proper time and effort documentation is maintained to support payout of federal funds to employees. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Ginger Wiltbank, Finance Director

View Audit 35992

Finding 37136 (2022-001)

Significant Deficiency 2022

Tampa Bay Federal Credit Union

FL

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July...

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Establish control procedures to identify, track and reconcile eligible loans deployed during a grant performance period. Action Taken: Since the date of the exit conference, to address the internal control issue noted, we have created reports from our loan servicing systems and initiated procedures in which to identify and track eligible loan deployments on an individual loan basis. These totals will be reconciled to the loan deployments (financial products) reported annually on the Performance Progress Reports.

View Audit 35809

Finding 37135 (2022-002)

Significant Deficiency 2022

Hinckley-Big Rock Cusd #429

IL

See Corrective Action Plan

View Audit 34362

Finding 37134 (2022-003)

Significant Deficiency 2022

Boys & Girls Clubs of Northeast Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Managers have explained the importance of properly accounting and reviewing grant reimbursements with accounting staff. Staff accountants will review reimbursements thoroughly for errors such as typos before submitting reports.

View Audit 31559 Questioned Costs: $1

Finding 37131 (2022-001)

Material Weakness 2022

North Franklin School District No. J51-162

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 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 US...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 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 US. 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: Cindy Sital, Business Manager PO Box 829 Connell, WA 99326 (509)-234-2021 Corrective action the auditee plans to take in response to the finding: This was North Franklin School District?s first federally funded construction project. In previous years, construction projects have been state or locally funded. The District did comply with requirements for state or locally funded construction projects. This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a different set of guidelines. In the future, if the District uses federal funds for construction projects, the District will include a provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will included a copy of the payroll and a signed statement of compliance. The District will also include inserting the required prevailing wage provisions into the contract. Anticipated date to complete the corrective action: 05/31/2023

View Audit 31557

Finding 37123 (2022-002)

Material Weakness 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

2022-002 Activities Allowed / Un-Allowed Material Weakness/Material Noncompliance This finding was identified during the QAD review that was performed in 2022 and has been corrected as of June 30, 2022, with prior period and current year adjustments. The current revised indirect cost allocation was...

2022-002 Activities Allowed / Un-Allowed Material Weakness/Material Noncompliance This finding was identified during the QAD review that was performed in 2022 and has been corrected as of June 30, 2022, with prior period and current year adjustments. The current revised indirect cost allocation was approved by HUD QAD in July 2022. Indirect costs are being reviewed on a quarterly basis and adjusted as needed. The Comptroller, Jennifer Yager corrected this finding in October 2022. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37122 (2022-006)

Material Weakness 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Special Tests & Provisions Material Weakness

2022-006 Special Tests and Provisions ? Operating Transfers and Administrative Fees Material Weakness / Material Noncompliance This finding was corrected in October 2022. The interfund transfers were not initially set up correctly in the PHA-Web software. In October 2022 the Comptroller worked w...

2022-006 Special Tests and Provisions ? Operating Transfers and Administrative Fees Material Weakness / Material Noncompliance This finding was corrected in October 2022. The interfund transfers were not initially set up correctly in the PHA-Web software. In October 2022 the Comptroller worked with PHA-Web to fix this issue. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37121 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2022-005 Special Tests and Provisions ? General Depository Agreements Significant Deficiency / Other Matter This finding has been corrected. General Depository Agreements are in place. This was completed on August 22, 2022, by the Comptroller, Jennifer Yager, which can be reached at 203-596-2640.

View Audit 28069

Finding 37120 (2022-004)

Material Weakness 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Special Tests & Provisions Eligibility

2022-004 Special Tests and Provisions ? CARES Act Funding Material Weakness / Material Noncompliance The Housing Authority completed modifications to the main office building with CARES Act funding. The Section 8 specialist employees work in the main office building with the administrative staff o...

2022-004 Special Tests and Provisions ? CARES Act Funding Material Weakness / Material Noncompliance The Housing Authority completed modifications to the main office building with CARES Act funding. The Section 8 specialist employees work in the main office building with the administrative staff of the Housing Authority. Prior to COVID, the Section 8 specialists were working in cubicles which were not compliant with the CDC guidelines of distance. CARES Act funding was used to build separate offices and install an air filtration system. The rest of the main office was only modified to stay uniform with the other modifications such as painting and new flooring. The amount of the total project charged to the HCV program was in relation to what improvements were made as well as which employees were occupying the space. Effective July 2022, Section 8 is leasing this section of the main office, which was approved by HUD QAD. This finding has been corrected. The Comptroller, Jennifer Yager, worked with the outside auditors as well as the CFO consultant to resolve the posting errors. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37119 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submis...

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submission of form HUD-52681-B occurs monthly. The Housing Authority anticipates this will be implemented in April 2023 upon completion of the HUD QAD review. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37118 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that dra...

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that draw downs of Capital funds for operating costs have to be obligated when the expense is incurred, or a contract entered into. The Comptroller, Jennifer Yager, will oversee this under the guidance of the CFO Consultant and the Capital Project Manager. The Housing Authority will put a process in place to make sure the operating funds are obligated in LOCCs only after a contract is executed and expenses have been incurred. This will be implemented in April 2023. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37116 (2022-005)

Significant Deficiency 2022

City of Isle

MN

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302

Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order t...

Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order to comply with Uniform Guidance. 3. Official Responsible The City Clerk-Treasurer is the official responsible for ensuring corrective action. 4. Planned Completion Date December 31, 2023 5. Plan to Monitor Completion The City Council will be monitoring this Corrective Action Plan.

View Audit 34423

Finding 37100 (2022-003)

Material Weakness 2022

Hawaii Pacific University

HI

Procurement, Suspension & Debarment § 200.320

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) will work on strengthening its internal control to ensure that the procurement policy for purchases using federal funds is followed and that the documents required for procurement are completed a...

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) will work on strengthening its internal control to ensure that the procurement policy for purchases using federal funds is followed and that the documents required for procurement are completed and maintained. The Vendor Justification Form will be strictly enforced for purchases meeting the specific threshold amount when procuring using federal funds. Person Responsible: Grant Principal Investigator, Assistant VP of Office of Sponsored Projects and Manager of Office of Sponsored Projects. Targeted Correction Date: June 30, 2023.

View Audit 34010

Finding 37096 (2022-001)

None 2022

Mid Michigan College

MI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN The compliance audit identified one finding, which is described in the Schedule of Findings and Questioned Costs. We evaluated this matter, as described below, and have outlined our corrective actions as a result. 2022-001 - Timeliness of Student Status Changes Background G...

CORRECTIVE ACTION PLAN The compliance audit identified one finding, which is described in the Schedule of Findings and Questioned Costs. We evaluated this matter, as described below, and have outlined our corrective actions as a result. 2022-001 - Timeliness of Student Status Changes Background Gabrielle Coles was found to be reported to NSLDS for enrollment status change 9 days late, on the 69th day. This student officially withdrew from the Fall 2021 semester on November 30, 2021. At the time of the fall withdrawal, the student was also registered for winter term at half time. The original setup of the Colleague system caused the incorrect enrollment status to be reported for the student (as it was not considering the use of the unofficial withdrawal date in the Clearinghouse report file). However, we do have measures in place to review our withdrawn students one by one out in NSLDS to ensure we are compliant. When it was found by the Financial Aid Specialist that an error was reported to NSLDS, the responsible party -the former Registrar- was notified on two separate occasions to have the status updated; both notifications happened prior to the 60-day mark. Despite the notifications, the error was not updated until the 69th day. Issue The Colleague system did not correctly pull the withdrawal status or correct date. However, the issue was found well before the 60-day mark by the Financial Aid Specialist who reviews each withdrawn student in NSLDS biweekly. The Specialist did notify the responsible party of the error (twice). Due to human error (as we believe the former Registrar did not notice the fall withdrawal but instead only saw the half time winter registration), the issue was not resolved in time. This individual no longer works at the college. Subsequent to this issue, IT was engaged to look further into the Colleague report to identify the root cause of why some students were being reported with the wrong dates. After much research, we changed how the report was pulling withdrawn students and their withdrawal date. This change will also prevent issues from occurring in the future. Resolution With the corrective action plan put in place of both the Colleague system considering the unofficial date of withdrawal and the Financial Aid Specialist notifying the responsible party of enrollment status changes that are incorrect at NSLDS, we are confident that the enrollment reporting requirements should now be met. Responsible Party Director of Financial Aid ? Sarah Kasabian-Larson Date of Planned Corrective Action Effective immediately. March 2nd, 2022 Management Assessment We concur with the audit assessment regarding this matter.

View Audit 33915

Finding 37095 (2022-001)

Material Weakness 2022

New York Law School

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

We concur with this finding. The finding noted is a result of isolated instances of failure to adhere to established institutional procedures. Henceforth, the Registrar?s Office will update students? status changes after receipt from the Academic Affairs Office. Changes will be reported to the Natio...

We concur with this finding. The finding noted is a result of isolated instances of failure to adhere to established institutional procedures. Henceforth, the Registrar?s Office will update students? status changes after receipt from the Academic Affairs Office. Changes will be reported to the National Student Loan Clearinghouse within the 60-day submission period. This process will go into effect immediately.

View Audit 34346

Corrective Action Plans

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