Corrective Action Plans

Finding 36718 (2022-016)

Significant Deficiency 2022

DC

Allowable Costs / Cost Principles Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

CFSA concurs with the finding as stated. In the three (3) instances of overtime payments in the sample, the employees in question were designated ?on-call? staff during non-business hours. In the event of emergency situations involving child protection or child placement, the ?on-call? staff are r...

CFSA concurs with the finding as stated. In the three (3) instances of overtime payments in the sample, the employees in question were designated ?on-call? staff during non-business hours. In the event of emergency situations involving child protection or child placement, the ?on-call? staff are required to report to work to assist with resolution to the child-based emergency. Their overtime is essentially pre-approved by their management team. CFSA will orient staff to a uniform process to record and account for staff-specific, day-specific, and duration-specific instances of overtime. CFSA will train and monitor usage, and full implementation will occur by September 30, 2023. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36712 (2022-015)

Significant Deficiency 2022

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking § 200.303

DOEE agrees with the conditions and recommendations of this finding. Beginning in May 2023, the Grants Management Specialist created a report that allows program and budget staff to review the year-to-date spending in the categories with earmarking limits, compare it to the limits based on the amou...

DOEE agrees with the conditions and recommendations of this finding. Beginning in May 2023, the Grants Management Specialist created a report that allows program and budget staff to review the year-to-date spending in the categories with earmarking limits, compare it to the limits based on the amount awarded by the grantor, and see the available balance in each category. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36711 (2022-014)

Material Weakness 2022

Government of the District of Columbia

DC

Student Financial Aid Eligibility HUD Housing Programs § 200.303

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in ident...

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in identifying correctly inputted income amounts. The overall operations and maintenance of the eligibility systems ensure the code remains updated with accurate information. ? In fiscal year 2022, DOEE implemented a quality assurance (Q/A) check of benefit payments to identify database errors and duplicate benefits before submitting benefit payments to Utility vendors. DOEE continues this process today to ensure that database errors are identified and addressed in a timely manner. DOEE?s database developer will create and modify the second review report that is exportable to formats that can be read and understood and inclusive of all signed second application reviews. ? DOEE will conduct, and require participation by staff in, quarterly system demonstration and refresher trainings in order to strengthen existing policies and procedures to ensure the review of applications and household size are correctly recorded into the system. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36709 (2022-013)

Material Weakness 2022

Government of the District of Columbia

DC

Eligibility Special Tests & Provisions Student Financial Aid § 200.303

The Department of Human Services (DHS) agrees with the finding in this report. The DCAS System is currently configured to receive the Title II benefit information via the SSA BENDEX periodic data match process. However, the Title II benefit information is shared with DCAS only when the benefit info...

The Department of Human Services (DHS) agrees with the finding in this report. The DCAS System is currently configured to receive the Title II benefit information via the SSA BENDEX periodic data match process. However, the Title II benefit information is shared with DCAS only when the benefit information with the SSA changes. In the scenario where a TANF benefit is certified on a new application, the BENDEX PDM process will not provide the Title II benefit information to DCAS. Hence, we have seen evidence of the data matches not happening up until the point when the benefit information recorded with SSA has changed. The SSA SolQi interface does provide a customer?s Title II and Title XVI benefit information at the time of the initial application, however, this interface in DCAS is configured as a verification interface. In other words, if the customer has reported income from the Social Security Administration, then the DCAS System uses the data match with the SolQi interface to verify the information reported. If a verification is outstanding on the reported benefit from the SSA, and the information received from SolQi matches, then DCAS system is configured to systematically resolve the verification. Hence, there has been evidence of the record received via SolQi, however, the record was not used to update the internal evidence which is used by the eligibility rules. DHCF DCAS teams are tracking system enhancements, logged in internal JIRA tickets ? DSM-3185 and DSM-3186 to enhance DCAS? interface with SolQi to leverage the interface at initial application and during the recertification process to ensure that the DCAS System has the most up to date income information from SSA to determine eligibility. These tickets are currently scoped for the FNS-AWL-CAP-5 releases planned for fiscal year 2024. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36708 (2022-012)

Material Weakness 2022

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multipl...

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multiple units within DHS/ ESA that includes the Division of Customer Workforce, Employment and Training (DCWET), the Division of Program Operations (DPO), and DICM. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM Monitors will continue to randomly generate 60 sample cases from Q5i monthly, review them and if they find any discrepancies would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. While this would be a short-term solution it will go a long way to resolving some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system is unknown to the CATCH system. ESA will work with DCAS to enhance the system to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This will automate the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale of unsubstantiated hours from migrating to Q5i.Once the system enhancement is in place, training will be conducted for all DPO Social Service Representatives on the DCAS screens which require action to confirm employment. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36707 (2022-011)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Eligibility Reporting § 200.303

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS Division of Program Operations (DHS/DPO) have embarked on a partnership with Office of Information Systems (OIS) and the Division of Innovation and Change (DICM) to create a unique identifier in ...

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS Division of Program Operations (DHS/DPO) have embarked on a partnership with Office of Information Systems (OIS) and the Division of Innovation and Change (DICM) to create a unique identifier in DC Access System (DCAS) which will be utilized to properly associate case documents with the appropriate Integrated Case number in DIMS. This process will reduce and/or eliminate unassociated documents in DIMS. In addition, DPO/ESA and OIS will partner to conduct refresher training for staff on how to properly scan and tag case documents as well as how to conduct searches for case documents in DIMS. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36706 (2022-010)

Significant Deficiency 2022

Government of the District of Columbia

DC

Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. Moving forward, DHS will follow the guidance set forth by the District Personnel Manual (DPM) issuance regarding pre-approval documentation for overtime. The plan is as follows: ? An e-mail will be sent to senior leadership quarterly...

The Department of Human Services (DHS) concurs with the finding. Moving forward, DHS will follow the guidance set forth by the District Personnel Manual (DPM) issuance regarding pre-approval documentation for overtime. The plan is as follows: ? An e-mail will be sent to senior leadership quarterly to remind staff of the requirement and to share with the respective division/office overtime approving officials regarding the written pre-approval documentation requirement, to include the link to the DPM issuance. ? On a quarterly basis, select a random sample of staff working overtime. ? E-mail the respective overtime approving officials to obtain copies of all the supporting documentation to confirm that the pre-authorization of overtime that has been worked is being completed. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36700 (2022-002)

Material Weakness 2022

Buckeye Local School District

OH

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring

The School District will implement internal controls to ensure that all contractors working on federally funded projects for which wage rate requirements apply, are notified and the School District will obtain necessary documentation to verify compliance. In addition, the School District will implem...

The School District will implement internal controls to ensure that all contractors working on federally funded projects for which wage rate requirements apply, are notified and the School District will obtain necessary documentation to verify compliance. In addition, the School District will implement internal controls to ensure the necessary language is included in all future solicitations for quotes or bids for which prevailing wage requirements apply.

View Audit 32734

Finding 36699 (2022-001)

Significant Deficiency 2022

City of Hazelwood, Missouri

MO

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the Finance Director's office. The Finance Director is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the Schedu...

Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the Finance Director's office. The Finance Director is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the Schedule of Expenditures of Federal Awards by the next audit period. The expected completion date is June 30, 2023. The phone number for the Finance Director's office is (314) 513-5040.

View Audit 30393

Finding 36698 (2022-003)

Significant Deficiency 2022

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no di...

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New staff has been trained and the reporting calendar updated. CFO/COO to monitor and submit in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Nasibu Sareva (CEO) and Felicia Ravelomanantsoa (CFO/COO) Planned completion date for corrective action plan: 12/31/2023

View Audit 36926

Finding 36697 (2022-003)

Significant Deficiency 2022

Edgar County

IL

Procurement, Suspension & Debarment § 200.320

Finding 2022-003 ? Procurement in Compliance with Uniform Guidance Corrective Action Plan The County will adopt a procurement policy in compliance with the requirements of the Uniform Guidance. Person(s) Responsible: Jeff Voigt, County Board Chairman Timing for Implementation: November 30, 2023

View Audit 36485

Finding 36694 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Eligibility Significant Deficiency

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommen...

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Corrective Action The HCV department is recently under new management; all procedures are being evaluate for accuracy, with emphasis on the noted area of noncompliance. There will be increased staff training and file review.

View Audit 37268

Finding 36693 (2022-004)

Material Weakness 2022

Crawford County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recover...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second staff member of the Auditor?s office prior to submission. The report will be signed and dated by both the preparer and reviewer. All documentation will be maintained to help prevent any future inconsistencies. Anticipated Completion Date: April 2024

View Audit 34823

Finding 36692 (2022-003)

Material Weakness 2022

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are striving to improve our internal controls by checking and revie...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are striving to improve our internal controls by checking and reviewing the suspension and debarment list by verifying one of the 3 methods (collecting a certification from the person, adding a Claus or condition to the covered transaction with that person, and by checking the ELPS). All documentation needed will be maintained to eliminate any future inconsistencies. Anticipated Completion Date: October 2023

View Audit 34823

Finding 36691 (2022-001)

Significant Deficiency 2022

Baptist Educational and Missionary Services, Inc.054-Eh131-Wah-L8

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and transferred $3,846 on March 22, 2023 to the reserve for replacements account.

View Audit 32593 Questioned Costs: $1

Finding 36690 (2022-001)

None 2022

Dickinson Senior Housing, Inc.

MN

Questioned Costs HUD Housing Programs

DICKINSON SENIOR HOUSING, INC. HUD PROJECT NO. 094-EE006 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Dickinson Senior Housing, Inc. respectfully submits the following corrective action plan for the y...

DICKINSON SENIOR HOUSING, INC. HUD PROJECT NO. 094-EE006 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Dickinson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 33385 Questioned Costs: $1

Finding 36689 (2022-001)

None 2022

Cheyenne Senior Housing, Inc.

MN

HUD Housing Programs

CHEYENNE SENIOR HOUSING, INC. HUD PROJECT NO. 109-EE012 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Cheyenne Senior Housing, Inc. respectfully submits the following corrective action plan for the yea...

CHEYENNE SENIOR HOUSING, INC. HUD PROJECT NO. 109-EE012 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Cheyenne Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action Taken: The Project agrees with the finding. Tenant rent was recomputed and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 32148

Finding 36688 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Marianna

AR

HUD Housing Programs Period of Performance Internal Control / Segregation of Duties

Finding 2022-005 Criteria or Specific Requirement: CFDA 14.872; US Department of Housing and Urban Development; Public Housing Capital Fund; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Period of Performance in accordance with 24 CFR 905 and the PHA Annual and 5-Y...

Finding 2022-005 Criteria or Specific Requirement: CFDA 14.872; US Department of Housing and Urban Development; Public Housing Capital Fund; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Period of Performance in accordance with 24 CFR 905 and the PHA Annual and 5-Year Action Plan. Recommendation for Corrective Action: Establish and enforce controls over administration of CFP?s to ensure safe, sanitary, and affordable dwellings are maintained for the purpose of serving families of low-income status in accordance with 24 CFR section 905. Views of Responsible Officials: We will review existing control procedures to correct these deficiencies. We are currently working with contractors to complete improvement projects in a timely manner. We will also provide increased supervision and training over the administration of this area. Planned Corrective Action/Action Taken: We will review existing control procedures to correct these deficiencies. We are currently working with contractors to complete improvement projects in a timely manner. We will also provide increased supervision and training over the administration of this area. We anticipate a complete resolution of this type of error by December 31, 2022. Anticipated Completion Date: We will have this resolved by December 31, 2022 Auditors Evaluation of Auditee Comments: Management?s comments in relation to its corrective action plan appear reasonable, valid, and supported with sufficient, appropriate evidence. If the Oversight Agency has questions regarding this plan, please call Clarice Sneed, Executive Director, at (870)295-2691.

View Audit 30837

Finding 36687 (2022-004)

Significant Deficiency 2022

Housing Authority of the City of Marianna

AR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-004 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Allowable costs/cost principals in accordance with 24 CFR 200, the PHA Annual Co...

Finding 2022-004 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Allowable costs/cost principals in accordance with 24 CFR 200, the PHA Annual Contributions Contract, and PHA Internal Control Policy. Recommendation for Corrective Action: Establish and enforce controls over Board of Commissioners and Managements review and supervision of purchasing procedures. Specific internal control and budgetary procedures should be implemented to ensure all costs are reasonable and necessary for the economical operation of the project for the purpose of serving families of low-income status in accordance with 24 CFR section 200. Views of Responsible Officials: We will review existing policies, implementing control procedures to correct these deficiencies. We will also provide increased supervision and training over this area. Planned Corrective Action/Action Taken: We will review existing policies, implementing control procedures to correct these deficiencies. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by December 31, 2022. Anticipated Completion Date: We will have this resolved by December 31, 2022 Auditors Evaluation of Auditee Comments: Management?s comments in relation to its corrective action plan appear reasonable, valid, and supported with sufficient, appropriate evidence.

View Audit 30837 Questioned Costs: $1

Finding 36686 (2022-003)

Material Weakness 2022

Housing Authority of the City of Marianna

AR

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-003 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022. Eligibility requirements in accordance with 24 CFR 960 relating to admission to...

Finding 2022-003 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022. Eligibility requirements in accordance with 24 CFR 960 relating to admission to, and occupancy of, public housing. Recommendation for Corrective Action: Establish procedures for managements review and supervision over tenant?s annual certifications. Specific internal control procedures should be implemented to ensure, for both family income examinations and reexaminations, documentation in the family file of: (1) waiting list documentation; (2) properly executed rent choice documentation; (3) utility allowance schedule annually updated reflecting the current cost and using normal patterns of consumption for the community as a whole, and current local utility rates; and (4) other factors that affect the determination of adjusted income or income-based rent in accordance with 24 CFR section 960. Views of Responsible Officials: We will review tenant?s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. Planned Corrective Action/Action Taken: We will review tenant?s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by December 31, 2022. Anticipated Completion Date: We will have this resolved by December 31, 2022 Auditors Evaluation of Auditee Comments: Management?s comments in relation to its corrective action plan appear reasonable, valid, and supported with sufficient, appropriate evidence.

View Audit 30837

Finding 36685 (2022-001)

None 2022

Asi - Clark County, Inc.

MN

Questioned Costs HUD Housing Programs

ASI CLARK COUNTY, INC. HUD PROJECT NO. 125-HD069 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Clark County, Inc. respectfully submits the following corrective action plan for the year ended June...

ASI CLARK COUNTY, INC. HUD PROJECT NO. 125-HD069 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Clark County, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 30836 Questioned Costs: $1

Finding 36683 (2022-001)

Significant Deficiency 2022

Webster University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

The Financial Aid Office and the Registrar's Office will work closely together to resolve the NSLDS reporting discrepancies. We are currently in the process of hiring a Compliance Coordinator that will serve as a bridge between the Financial Aid Office and the Registrar's office that will monitor a...

The Financial Aid Office and the Registrar's Office will work closely together to resolve the NSLDS reporting discrepancies. We are currently in the process of hiring a Compliance Coordinator that will serve as a bridge between the Financial Aid Office and the Registrar's office that will monitor and audit the reporting process for errors and discrepancies monthly. From here, if there are any discrepancies or inconsistencies, the Financial Aid Office and the Registrar's Office will work together to understand any patterns that exist so that our processes can be reevaluated and tightened to ensure ongoing compliance. Based on the review of information from last year's similar finding (2021), it was determined after the fact that Webster University had both reported the enrollment information correctly and in a timely manner to the Clearinghouse, however, the Clearinghouse frequently reported glitches and outages that prevented reporting to NSLDS in a timely manner. Going forward the Compliance Coordinator will monitor enrollment reporting, as well as the timing of the Clearinghouse's enrollment reporting to NSLDS. If it is determined that enrollment reporting via the Clearinghouse continues to be discrepant, Webster University will explore other methods of reporting that are more conducive to timely and accurate enrolment reporting to NSLDS.

View Audit 35724

Finding 36677 (2022-001)

Material Weakness 2022

Esperanza United

MN

Material Weakness Reporting § 200.512

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2022 SECTION II ? FINDINGS - FINANCIAL STATEMENTS AUDIT No matters were reported SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Name of contac...

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2022 SECTION II ? FINDINGS - FINANCIAL STATEMENTS AUDIT No matters were reported SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Name of contact person: Patti Tototzintle, Executive Director Corrective Action: The Organization transitioned to a contract accountant in June 2022 who closed the books in October for 2022 for the year ended June 30, 2022 and plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future break-down in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the filing of the 2022 audit, but the issue will be mitigated for the 2023 audit. Completion Date: The Organization has already adopted this corrective action.

View Audit 34983

Finding 36676 (2022-006)

Material Weakness 2022

Effingham County

IL

Procurement, Suspension & Debarment § 200.318

When using federal funds the County Board Administrator will retain documentation recording the details of procurement and also complete suspension and debarment procedures for a vendor when the procurement is over $25,000.00.

View Audit 34202

Finding 36675 (2022-001)

Significant Deficiency 2022

The Blind Children's Center, Inc.

CA

Subrecipient Monitoring Reporting

Organization: Blind Children's Center Date: January 25, 2023 Blind Children's Center respectfully submits the following corrective action plan ("CAP") for the year ended June 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, C...

Organization: Blind Children's Center Date: January 25, 2023 Blind Children's Center respectfully submits the following corrective action plan ("CAP") for the year ended June 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II; FINDINGS 2022-001 - Policy Council Auditor Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Action Token: Blind Children's Center agrees with the finding. Blind Children's Center established its Policy committee in November 2022, including a representative to serve on Los Angeles County Office of Education's Policy Council. The Policy Committee is receiving all required management and fiscal reports; and approving policies and procedures as per Head Start performance standards and regulations. Name of responsible person: Sarah Orth, Chief Executive Officer Anticipated completion date: The policy was implemented in November 2022 Sarah E. Orth Date Chief Executive Officer

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Corrective Action Plans

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