Corrective Action Plans

Finding 22711 (2022-001)

Material Weakness 2022

OH

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 t...

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was overreported by $380,731. Graduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was underreported by $28,122. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's Director of Financial Aid will prepare the FISAP and the VP of Administration and Finance will review and provide official signoff on the FISAP before it's submitted. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process will be implemented with the submission of the FISAP for July 1, 2023 through June 30, 2024.

View Audit 17960

Finding 22707 (2022-001)

Significant Deficiency 2022

Colegio La Milagrosa, INC

PR

Questioned Costs Subrecipient Monitoring Reporting § 200.302 § 200.327 § 200.328

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the ...

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the recommendations and apply them to the school year of 2021-2022. ? The Food Service area hired a new accounting company, LRR Services as of July 1, 2018 and implemented the recommendation provided by the company RRC CPA Group, PSC, and to comply with the financial processes required in the 2 CRF 200. ? Also, subsequent to June 30, 2022, an internal accountant was hired, who among other responsibilities, is coordinating and supervising the record keeping and compilation of interim and year end closing and reporting process. ? As part of our internal controls, the Food Service area has created an implemented an internal guide with procedures related for accounting processes (attached in this report). June 30th 2022 Liz M. Santiago/ Odette Y. Pacheco Torres / Lizzette Ruiz / Hector Rodriguez

View Audit 17947

Finding 22706 (2022-002)

Material Weakness 2022

Morgan Metropolitan Housing Authority

OH

HUD Housing Programs Material Weakness

Planned Corrective Action: Inspections ? MMHA staff will closely monitor inspections to ensure compliance with federal requirements. MMHA staff will utilize abatement and contract cancellations to ensure tenants are completing the required maintenance in a timely manner and meeting their responsibi...

Planned Corrective Action: Inspections ? MMHA staff will closely monitor inspections to ensure compliance with federal requirements. MMHA staff will utilize abatement and contract cancellations to ensure tenants are completing the required maintenance in a timely manner and meeting their responsibilities. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director

View Audit 22453

Finding 22705 (2022-001)

Material Weakness 2022

Morgan Metropolitan Housing Authority

OH

HUD Housing Programs Eligibility Material Weakness

Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents befo...

Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents before they are entered into the system and will conduct random monthly spot checks to ensure all tenant files contain the appropriate documentation to meet the requirements for income verification and housing assistance reporting. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director

View Audit 22453

Finding 22704 (2022-002)

Material Weakness 2022

Roanoke-Chowan Regional Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent repo...

Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent reports. Proposed Completion Date: Management will implement the above procedure immediately. Section III - Federal Award Findings and Questioned Costs Significant Deficiency Finding 2022-002 Internal Control Over Compliance - N/C S/R Section 8 Program Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Management will implement the above procedure immediately.

View Audit 22145

Finding 22703 (2022-001)

Significant Deficiency 2022

Boston Senior Home Care, Inc.

MA

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

CORRECTIVE ACTION PLAN October 19, 2022 Cognizant or Oversight Agency for Audit Boston Senior Home Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westbo...

CORRECTIVE ACTION PLAN October 19, 2022 Cognizant or Oversight Agency for Audit Boston Senior Home Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westborough, MA 01581 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 SIGNIFICANT DEFICIENCY U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PASSED THROUGH CITY OF BOSTON COMMISSION ON AFFAIRS OF THE ELDERLY 2022-001 National Family Caregiver Support, Title III, Part E-AL No. 93.052. Recommendation: Boston Senior Home Care, Inc. should implement a formal, Board approved, procurement policy and procedures which encompass the requirements in Federal CFR Part 200.318 through 200.327 and the Boston Age Strong Commission contract manual requirements. These procedures should be applied to any purchases made with Federal funds. In addition, BSHC should review its vendor files to ensure that appropriate procurement documentation exists throughout. Action Taken: Subsequent to the Board review of the fiscal year 2022 audit package, Boston Senior Home Care?s procurement policy will be revised to align with Federal guidelines. The policy will go to the Audit Committee or full Board for approval. If the Boston Senior Home Care, Inc. has questions regarding this plan, please call Charlie J. Webb, C.P.A. at (508) 366-9100. Sincerely yours, Jon Stumpf, Chief Financial Officer

View Audit 22223

Finding 22692 (2022-003)

Significant Deficiency 2022

Network Housing 2005, Inc.

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Managem...

Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $10,000 to the replacement reserve account during fiscal year ended December 31, 2023. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 22068

Finding 22691 (2022-002)

Significant Deficiency 2022

Network Housing 2005, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 22068

Finding 22690 (2022-001)

None 2022

Muskegon Housing Commission

MI

HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties

25-May-23 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE September 30, 2022?Management Response Dear Mr. Zenk: This letter serves as the Muskegon Housing Commission?s follow-up and completed response to the one (1) finding reported in the Indepe...

25-May-23 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE September 30, 2022?Management Response Dear Mr. Zenk: This letter serves as the Muskegon Housing Commission?s follow-up and completed response to the one (1) finding reported in the Independent Audit FYE September 30, 2022. Finding 2021-1 Section 8 Housing Choice Voucher Program Tenant Files were missing supporting documents and not timely recertified. Corrective Action: Muskegon Housing Commission will be correcting these deficiencies in a few different ways. First, there will be a personnel change and a different employee will be doing the HCV work. This employee will be sent to training for certification in all processes. Management will also take a random sample of recertification's each month to perform a quality check. Any deficiencies found will need to be corrected with 30 days of the review. Please do not hesitate to contact me at 231-722-2647 during normal business hours of Monday through Friday 8:30 a.m. - 5:00 p.m. with any questions. Respectfully submitted, Angela Mayeaux Angela Mayeaux Executive Director

View Audit 21503

Finding 22689 (2022-005)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective ac...

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: - Marymount University has experienced a turnover in the financial aid office from the Director down to the counselor position. Transitional issues have arisen from the turnover, including lack of continuity in office processes and lack of knowledgeable staff. - In late 2022, Marymount University contracted with Attain Partners, LLC, to provide interim management services in Financial Aid. After the turnover of personnel, this was necessary to fill the void created by the departure of the Director of Financial Aid and other staff. The Attain Partners consultants have provided the interim management services to assure compliance with Title IV regulations, including Return to Title IV Funds process. - Due to the turnover in the office, the calculations were not completed. Attain Partners has completed the reconstruction and COD updates. - Current R2T4 processes are in line with Title IV regulations. Attain Partners will assure timely processing going forward. - Attain Partners will be reviewing existing processes related to student financial aid. As an outcome of this review the processes and schedule will be fully documented and implemented as documented.

View Audit 21940

Finding 22688 (2022-004)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid

Marymount University followed the University grading policy when determining whether or not a student received an earned F grade in all of his/her courses. (See below for policy information). Marymount University?s grading policy states that an F grade is assigned for students who fail to meet cou...

Marymount University followed the University grading policy when determining whether or not a student received an earned F grade in all of his/her courses. (See below for policy information). Marymount University?s grading policy states that an F grade is assigned for students who fail to meet course objectives; such an F grade is by definition an earned F and not an unearned F as the student has completed the course but failed to meet standards. Marymount University instructors assign FA (Failure to Attend) grades for students who disappear, walk away, or otherwise fail to complete a course. For FA grades, last dates of attendance are assigned by instructors in the majority of cases. In the case of the students cited in the finding, Marymount followed its own grading policy when determining whether or not the failing grade received by the student was an earned F (completing the course but failing to meet course objectives) or an FA grade (failure to attend and did not complete the course). F grades would not result in Return to Title IV Funds calculations since they were considered earned. FA grades would result in Return to Title IV Funds calculations because they were considered unearned failing grades. Marymount University is not an attendance-taking institution according to Title IV standards, and individual instructors have control over their own attendance policies. Last dates of attendance as reported by these instructors are used in Return to Title IV Funds calculations; if a last date of attendance cannot be determined, the 50% point is used. Marymount University has the policy in place. However, Marymount University will review the language of the policy and revise the language to remove any ambiguities in the future. Marymount University Attendance Policy https://marymount.smartcatalogiq.com/en/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/undergraduate-academic-information-and-policies/attendance/ Undergraduate Grading Policy https://marymount.smartcatalogiq.com/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/undergraduate-academic-information-and-policies/evaluation-of-students/undergraduate-grading-policies/ Graduate Grading Policy https://marymount.smartcatalogiq.com/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/graduate-academic-information-and-policies/evaluation-of-students/graduate-grading-policies/

View Audit 21940

Finding 22687 (2022-003)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Marymount University administration acknowledges the findings from the 2021-2022 UG Audit. Marymount administration takes the findings very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: ? Marymount University has experienced a tu...

Marymount University administration acknowledges the findings from the 2021-2022 UG Audit. Marymount administration takes the findings very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: ? Marymount University has experienced a turnover in the Office of Financial Aid from the Director down to the counselor position. Transitional issues have arisen from the turnover, including lack of continuity in office processes and lack of knowledgeable staff. ? In late 2022, Marymount University contracted with Attain Partners, LLC, to provide interim management services in Financial Aid. After the turnover of personnel, this was necessary to fill the void created by the departure of the Director of Financial Aid and other staff. The Attain Partners consultants have provided the interim management services to assure compliance with Title IV regulations, including Direct Loan reconciliation. ? Attain Partners has fully reconciled the 2021-2022 Federal Direct Loan funds and has put processes in place in conjunction with the Marymount University Financial Affairs Division to assure monthly and final reconciliation going forward. ? Attain Partners will be reviewing existing processes related to student financial aid. As an outcome of this review the processes and schedule will be fully documented and implemented as documented.

View Audit 21940

Finding 22684 (2022-003)

Material Weakness 2022

Okaw Valley Cusd 302

IL

Questioned Costs Procurement, Suspension & Debarment Reporting

11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: Purchased services and supplies and materials reported on the June 30, 2022 ESSER II grant expenditure report did not reconcile to support...

11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: Purchased services and supplies and materials reported on the June 30, 2022 ESSER II grant expenditure report did not reconcile to supporting records. Plan: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kent Stauder Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.

View Audit 21865

Finding 22683 (2022-002)

Material Weakness 2022

Okaw Valley Cusd 302

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002_ Condition: Expenditure functions used to record grant expenditures in the general ledger are not consistent with the expenditure functions used for g...

11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002_ Condition: Expenditure functions used to record grant expenditures in the general ledger are not consistent with the expenditure functions used for grant reporting and the general ledger account number did not identify which federal funds were being utilized. Numerous expenditures were coded to the grant general ledger accounts via journal entry reclassification. Plan: The District will record grant expenditures in the same general ledger expenditure functions as are used for grant reporting and will identify the federal funds being utilized. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kent Stauder Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.

View Audit 21865

Finding 22682 (2022-001)

Significant Deficiency 2022

Erikson Institute

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Pla...

Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Plan Management has immediately implemented the ad hoc reporting option, which includes the Associate Director of Registration and Student Records notifying the NSLDS of student withdrawals at time of withdrawal. This policy will ensure timely reporting of withdrawals and will be included in the standard procedure process for the withdrawal of a student. Contact Person Leanne Beaudoin Ryan Director of Research, Records and Registration lbeaudoinryan@erikson.edu Anticipated Completion Date February 2023

View Audit 22748

Finding 22681 (2022-001)

Material Weakness 2022

Marseilles Elementary School District No. 150

IL

Reporting

Familiarize District staff with financial reporting requirements to the extent possible. The cost of training or adding personnel will be considered, if cost effective.

View Audit 22849

Finding 22680 (2022-005)

Significant Deficiency 2022

Marywood University

PA

Procurement, Suspension & Debarment Questioned Costs Subrecipient Monitoring

2022-005 Education Stabilization Fund - Higher Education Emergency Relief Fund - Institutional Portion ...

2022-005 Education Stabilization Fund - Higher Education Emergency Relief Fund - Institutional Portion Recommendation: We recommend the University ensure a process is put in place to maintain appropriate supporting documentation as evidence that the University's suspension and debarment policies were followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will improve its emergency procurement policy and re-educate the University community of the Suspension and Debarment policy as a whole. Name(s) of the contact person(s) responsible for corrective action: Ashton Vogelsang, Associate Vice President for Finance and Administration Planned completion date for corrective action plan: June 2023

View Audit 22529

Finding 22679 (2022-004)

Significant Deficiency 2022

Marywood University

PA

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: We recommend the University review its policies and procedures around exit counseling to ensure students are receiving proper counseling and documentation is maintained of this process in the University?s student...

Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: We recommend the University review its policies and procedures around exit counseling to ensure students are receiving proper counseling and documentation is maintained of this process in the University?s student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This error also occurred during the transition period of the previous Financial Aid Director and winter graduates were forgotten to be notified. The Financial Aid Office has updated its procedures and have been in discussions with the IT Department to automate the process. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Complete.

View Audit 22529

Finding 22678 (2022-003)

Significant Deficiency 2022

Marywood University

PA

Questioned Costs Student Financial Aid Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University's policies and federal requirements related to monthly reconciliations. Explanatio...

2022-003 Student Financial Assistance Cluster ? Assistance Listing Number 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monthly reconciliations have occurred in the Financial aid office, however, the sample selection occurred during the month when a transition in director occurred. The reconciliation was completed a month late. Reconciliations have now been improved by including other offices in the process and have been placed on a regular schedule. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Complete

View Audit 22529

Finding 22674 (2022-001)

Significant Deficiency 2022

Marywood University

PA

Reporting Student Financial Aid Significant Deficiency

2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level r...

2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level records submitted to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was addressed in February 2023, the Registrar's office met with the Office of Financial Aid to determine what date on a student's withdraw application is the correct to Clearinghouse reporting. Name(s) of the contact person(s) responsible for corrective action: Bill Manley, Registrar Planned completion date for corrective action plan: Complete

View Audit 22529

Finding 22672 (2022-002)

Significant Deficiency 2022

Marywood University

PA

Student Financial Aid Questioned Costs Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Part of this process should...

2022-002 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Part of this process should include review of calculations by another member of the Financial Aid office. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was corrected once identified in the FY21 single audit, however, due to timing of that audit, it was a repeat finding for 2022. Name(s) of the contact person(s) responsible for corrective action: Hannah Brown, Director of Financial Aid Planned completion date for corrective action plan: Completed May 2022

View Audit 22529 Questioned Costs: $1

Finding 22670 (2022-002)

Material Weakness 2022

Claiborne Parish School Board

LA

Special Tests & Provisions

Reference # and title: 2022-002 Controls and Compliance over Davis Bacon Act Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education ...

Reference # and title: 2022-002 Controls and Compliance over Davis Bacon Act Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization 84.425D 2021 Condition: In accordance with the Davis Bacon Act at 29 CFR part 5, for construction contracts in excess of $2,000, the School Board is required to provide the prevailing wage rates to the potential contractors and include language in the contracts that all contractors or subcontractors must pay wages that are not less than the prevailing wage rates. Additionally, the School Board is required to perform reviews of contractors? and subcontractors? wages paid to construction workers to ensure amounts being paid are in accordance with the prevailing wage rates for the related work performed. This review includes obtaining weekly payroll reports and performing interviews of contractors? and subcontractors? employees in such frequency as necessary to assure compliance with the Davis Bacon Act. The School Board started construction projects to install HVAC systems for two schools in the District, to install new water fountains at six schools in the District, and to install bipolar ionizers at six schools in the District and the Central Office using Education Stabilization (ESSER II) funds. The School Board did not provide the prevailing wage rates to the contractor, nor did they include the required language in the contracts. It was also noted that the School Board did not receive certified weekly payroll reports from the contractor. Corrective action planned: The School Board will make every effort to research any requirements for spending Federal funds in the future. When the School Board receives new Federal funds, the supervisor will be required to research all regulations associated with spending such funds. The supervisor will also inform other staff involved of the procedures as needed. All appropriate employees have been made aware of the Davis Bacon requirements. Personal responsible for corrective action: Mr. William Kennedy, Superintendent Claiborne Parish School Board Phone: (318) 927-3502 415 East Main Street Fax: (318) 927-9184 Homer, Louisiana 71040 Anticipated completion date: Completed

View Audit 22516

Finding 22669 (2022-010)

Material Weakness 2022

The Housing Authority of East Baton Rouge Parish

LA

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking

Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority establishes procedures to properly reconcile the revolving fund cash account to ensure that cash and interprogram accounts are properly reported at the program level. Explanation of disagreement with...

Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority establishes procedures to properly reconcile the revolving fund cash account to ensure that cash and interprogram accounts are properly reported at the program level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As previously mentioned with turnover and staff in place that had never dealt with reconciling interfunds, will put protocols in place to be done monthly, quarterly and final review before FDS submission. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023

View Audit 22393

Finding 22668 (2022-009)

Significant Deficiency 2022

The Housing Authority of East Baton Rouge Parish

LA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320 § 200.323 § 200.326

Procurement and Suspension and Debarment - Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend that the Authority reviews it?s procurement policy and active contracts and future contracts to ensure that all policies and procedures regarding procurement of contracts...

Procurement and Suspension and Debarment - Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend that the Authority reviews it?s procurement policy and active contracts and future contracts to ensure that all policies and procedures regarding procurement of contracts are properly followed and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Ivra Amacker, VP Affordable Housing Planned completion date for corrective action plan: September 30, 2023

View Audit 22393 Questioned Costs: $1

Finding 22667 (2022-008)

Material Weakness 2022

The Housing Authority of East Baton Rouge Parish

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303

Allowable Activities and Costs - Public and Indian Housing ? Assistance Listing Number 14.850 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program...

Allowable Activities and Costs - Public and Indian Housing ? Assistance Listing Number 14.850 Recommendation: We recommend the Authority reviews the established internal control procedures over charging expenses to programs and ensure the policies are followed for all expenses charged to the program. Additionally, we recommend that the Authority reviews the payroll procedures to ensure all timesheets are approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Dept lost 3 key positions. New CFO in place now for two weeks and will implement allocation for all expenses and procedure to oversee that all transactions are recorded properly and have sufficient backup. Will work with HR and Payroll Staff Accountant to implement required authorization before processing. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: September 30, 2023

View Audit 22393 Questioned Costs: $1

Corrective Action Plans

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