Corrective Action Plans

Finding 526867 (2024-001)

Significant Deficiency 2024

DC

Subrecipient Monitoring Reporting § 200.303

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2025

View Audit 345968

Finding 526865 (2024-001)

Significant Deficiency 2024

Bentley University

MA

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

The finding has been remediated concerning status changes during required academic periods as of June 30, 2024. The University has improved staff access for enrollment reporting to the National Student Clearinghouse (NSC) to meet the compliance requirements of NSLDS for status changes reported durin...

The finding has been remediated concerning status changes during required academic periods as of June 30, 2024. The University has improved staff access for enrollment reporting to the National Student Clearinghouse (NSC) to meet the compliance requirements of NSLDS for status changes reported during the semester the student is enrolled. The University continues to adjust reporting timelines to ensure accurate and timely reporting of status changes to NSLDS for status changes reported outside of required academic periods in which the student is enrolled.

View Audit 345963

Finding 526863 (2024-002)

Significant Deficiency 2024

King's College

PA

Student Financial Aid Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its polic...

Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its policy and will add a secondary review process to its enrollment reporting to address all received error reports. The Assistant Registrar will address all error reports timely and make the appropriate corrections to the enrollment reporting. Since the NSLDS monitors the programs of attendance and the enrollment status of Title IV aid recipients, as the independent check and balance, the Financial Aid Office will review the NSLDS error reports for enrollment discrepancies and collaborate with the Registrar's office for their timely correction in the Clearinghouse.

View Audit 345962

Finding 526862 (2024-001)

Significant Deficiency 2024

King's College

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed awa...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed away. This happened due to human error. We have a process in place to monitor corrected ISIR transactions to ensure that the EFC (SAI effective for award year 2024-25 and later) agrees with our documentation. The student record is then given to the director for final review and repackaging. We have added an additional step now whereby the Pell Grant administrator also reviews the output report for ISIR imports on a weekly basis.

View Audit 345962 Questioned Costs: $1

Finding 526849 (2024-001)

Material Weakness 2024

Hcc Network

MO

Procurement, Suspension & Debarment

View of Responsible Officials and Planned Corrective Actions: Payment to the vendor tested was originally going to use the Organization’s program income. Due to unforeseen circumstances, grant funds ended up being used for the equipment purchase. The Organization followed its procurement policies an...

View of Responsible Officials and Planned Corrective Actions: Payment to the vendor tested was originally going to use the Organization’s program income. Due to unforeseen circumstances, grant funds ended up being used for the equipment purchase. The Organization followed its procurement policies and procedures for the use of program income consistent with the original intent but this did not include a formal procurement process that is required when federal grant funds are utilized. Organization contact persons responsible for corrective action: Jonelle Hall – Chief Financial Officer Anticipated completion date: June 30, 2025

View Audit 345945

Finding 526847 (2024-003)

Material Weakness 2024

North Central Behavioral Health Systems, Inc.

IL

Cash Management Matching / Level of Effort / Earmarking § 200.303

Identifying Number: 2024-003 Finding: NCBHS management stated that cash reimbursement requests were reviewed prior to submission to the grantor, but there was no verifiable evidence that reviews took place until March 2024. Internal controls over Federal awards that are not properly designed increas...

Identifying Number: 2024-003 Finding: NCBHS management stated that cash reimbursement requests were reviewed prior to submission to the grantor, but there was no verifiable evidence that reviews took place until March 2024. Internal controls over Federal awards that are not properly designed increases the risk of noncompliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement. Corrective Actions Taken or Planned: This issue is related to the previous year finding 2023-003. The monthly reimbursement requests were not being reviewed by the CEO or CFO before being sent to the State of Illinois. This process changed in March 2024 when it was brought to our attention by RSM. Since that time all reimbursement requests for both State of Illinois and federal grants are reviewed and approved by the CEO or CFO before they are sent to the appropriate parties for payment. In addition, NCBHS will review the “Compliance Supplement” issued by the Office of Management and Budget to help in the guidance of the requirements for the single audit.

View Audit 345941

Finding 526838 (2024-001)

None 2024

Joliet Public Schools District 86

IL

Reporting

The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.

View Audit 345919

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526832 (2024-008)

Material Weakness 2024

New Prairie United School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2024‐008 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Wage Rate Requirements Summary of Finding: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests ...

FINDING 2024‐008 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Wage Rate Requirements Summary of Finding: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions ‐ Wage Rate Requirements compliance requirement. The School Corporation did not ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. One construction contract was paid from the COVID‐19 ‐ Education Stabilization Fund grant funds, totaling $1,278,001, during the audit period. This construction contract was subject to the wage rate requirements; however, the contract did not have the required prevailing wage rate clause included in the contract, nor were certified payrolls submitted by the contractor timely. Contact Person Responsible for Corrective Action: Jackie Conley Contact Phone Number and Email Address: 574‐654‐7273 jaclynconley@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Grants Manager will ensure future projects with construction contracts will have a prevailing wage clause while also monitoring payroll to verify compliance. Anticipated Completion Date: March 2025

View Audit 345909

Finding 526827 (2024-007)

Material Weakness 2024

New Prairie United School Corporation

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School...

FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period, the School Corporation submitted one ESSER I report, two ESSER II reports, and two ESSER III reports, for a total of five reports. The School Corporation did not have a documented review of any of the annual reports submitted to the Indiana Department of Education. Contact Person Responsible for Corrective Action: Jackie Conley Contact Phone Number and Email Address: 574‐654‐7273 jaclynconley@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Future reporting will be prepared by the Grants Manager but reviewed by the Corporation Treasurer or Curriculum Director before submission. Anticipated Completion Date: March 2025

View Audit 345909

Finding 526823 (2024-006)

Material Weakness 2024

New Prairie United School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024‐006 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Equipment and Real Property Management Summary of Finding: The School Corporations capital asset listing did not include all the required asset information for assets purchased with federal awards. The following information ...

FINDING 2024‐006 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Equipment and Real Property Management Summary of Finding: The School Corporations capital asset listing did not include all the required asset information for assets purchased with federal awards. The following information for each asset was not included in the School Corporations capital asset listing: the source of funding for the property (including the federal award identification number (FAIN)), and percentage of federal participation in the project costs for the federal award under which the property was acquired. In addition, assets were not properly safeguarded and maintained. During the audit period, the School Corporation purchased assets and completed improvement projects totaling $1,794,965 with ESSER funds. These assets were not included on the asset listing or physical inventory prepared by the consultant. Additionally, the School Corporation was unable to provide a listing of capital asset deletions during the audit period. Therefore, we could not determine if the disposition of any equipment or real property acquired under federal awards were properly reflected in the property records. Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number and Email Address: 574‐654‐7273 tscott@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will meet with its asset listing consultant and have the HVAC project added to its assets listing. The corporation will also continue to fill out Form 369 for tracking both the acquisition and deletion of capital assets. In addition, the Grants Manager will work with our technology department to ensure proper inventory lists are kept of future equipment purchased through grants. Anticipated Completion Date: June 2026

View Audit 345909

Finding 526819 (2024-005)

Material Weakness 2024

New Prairie United School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024‐005 Finding Subject: Special education Cluster (IDEA) ‐ Procurement and Suspension and Debarment Summary of Finding: When the value of the procurement for property or services are within the small purchase threshold, or a lower threshold established by a nonfederal entity, quotes and a ...

FINDING 2024‐005 Finding Subject: Special education Cluster (IDEA) ‐ Procurement and Suspension and Debarment Summary of Finding: When the value of the procurement for property or services are within the small purchase threshold, or a lower threshold established by a nonfederal entity, quotes and a contract are required. The small purchase threshold is between $10,000 and $150,000 however the threshold between $10,000 and $50,000 require quotes from an adequate number of qualified sources. Indiana Code 5‐22‐8 has more restrictive requirements for the small purchase threshold between $50,000 and $150,000, which require three quotes and a contract to be awarded. The Cooperative had five vendors which fell within the small purchase threshold and all five vendors were tested. The Cooperative did not obtain quotes or competitive proposals, nor was a circumstance met that would have allowed for a noncompetitive procurement for the purchases. Three vendors paid from the grant funds were identified as being covered transactions during the audit period. All three vendors, provided goods or services which equaled or exceeded $25,000 and were selected for testing. For all three vendors, the Cooperative did not verify the vendors’ suspension and debarment status prior to payment. Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number and Email Address: 574‐654‐7273 tscott@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to several changes in personnel in the Special Education office, obtaining quotes and checking SAMS.gov was an oversight. The Special Ed Administrative Assistant and/or the Special Ed Director is now making sure these things are complete before a purchase order is entered or services are rendered. A copy of SAMS.gov and the quote are attached to the purchase order. Anticipated Completion Date: October 2024

View Audit 345909

Finding 526817 (2024-004)

Significant Deficiency 2024

New Prairie United School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024‐004 Finding Subject: Special education Cluster (IDEA) ‐ Earmarking Summary of Finding: Due to the timing of the Cooperative’s corrective action, the non‐public expenditures spent did not meet the earmarking requirements for grant award number 22611‐053‐PN01. From the beginning of the gr...

FINDING 2024‐004 Finding Subject: Special education Cluster (IDEA) ‐ Earmarking Summary of Finding: Due to the timing of the Cooperative’s corrective action, the non‐public expenditures spent did not meet the earmarking requirements for grant award number 22611‐053‐PN01. From the beginning of the grant awards until March 2023, total grant expenditures were posted as expended. The non‐public proportionate share expenditures were determined by applying a percentage to the non‐public school budgeted expenditures. Beginning in March 2023, the Cooperative began tracking expenditures by member school for the non‐public services. As such, we were unable to identify if the minimum amount per the grant award was expended and properly reported to IDOE from the beginning of the grant awards through March 2023, as required. Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number and Email Address: 574‐654‐7273 tscott@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning in March 2023, the Cooperative began tracking expenditures by member school for the nonpublic services instead of applying a percentage. The minimum amount per the grant award will be expended and properly report to the IDOE. New Prairie also plans on requesting biannual reports from the Cooperative on expenditures for nonpublic services. Anticipated Completion Date: March 2023

View Audit 345909

Finding 526816 (2024-003)

Material Weakness 2024

New Prairie United School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.313

FINDING 2024‐003 Finding Subject: Emergency Connectivity Fund ‐ Equipment and Real Property Management and Special Test and Provisions Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or de...

FINDING 2024‐003 Finding Subject: Emergency Connectivity Fund ‐ Equipment and Real Property Management and Special Test and Provisions Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation purchased iPads and Wi‐Fi hotspots during the audit period with Emergency Connectivity Fund grant monies. The School Corporation did not keep an inventory record of all hotspots distributed to students. Contact Person Responsible for Corrective Action: Jackie Conley Contact Phone Number and Email Address: 574‐654‐7273 jaclynconley@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Grants Manager will work with our technology department to ensure proper inventory lists are kept of future equipment purchased through grants. Anticipated Completion Date: June 2025

View Audit 345909

Finding 526815 (2024-001)

None 2024

Midway University, Inc.

KY

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

Management acknowledges this finding and will change the procedure to verify enrollment status changes to ensure that there are no issues of files not transferring from the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). Currently, the Financial Aid Director co...

Management acknowledges this finding and will change the procedure to verify enrollment status changes to ensure that there are no issues of files not transferring from the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). Currently, the Financial Aid Director confirms status changes in NSLDS at day 50, and as part of the process change a second status check will occur with a separate Financial Aid staff member before the 60 day timeframe has passed to ensure that no students were missed in the file transfer or that status changes occurred after the initial check. This plan will be overseen by Erin Teves, Director of Financial Aid, and will be implemented immediately.

View Audit 345905

Finding 526814 (2024-002)

Significant Deficiency 2024

Columbia College

MO

Student Financial Aid Reporting Special Tests & Provisions

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordan...

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 208 students that withdrew officially or unofficially during the fiscal year, we tested 22 and noted that withdrawal dates were submitted untimely for all 22 students and the incorrect date was reported for six students. Action Taken: We concur with this finding. The Office of the Registrar reports the withdrawal date via Clearing House. However, the withdrawal date is overridden by any subsequent enrollment updates. Moving forward, the Office of Financial Aid will ensure that withdrawal dates for R2T4 calculations are accurately reported. The updated enrollment information will be saved in the student’s electronic file to maintain proper documentation and compliance. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: January 2025

View Audit 345900

Finding 526813 (2024-001)

Significant Deficiency 2024

Columbia College

MO

Special Tests & Provisions Student Financial Aid Significant Deficiency

2024‐001 – Incorrect Calculation of Title IV Funds Refunds (Significant Deficiency) Criteria: The total number of calendar days in a payment period or period of enrollment includes all days within the period that a student was scheduled to complete, except that scheduled breaks of at least five cons...

2024‐001 – Incorrect Calculation of Title IV Funds Refunds (Significant Deficiency) Criteria: The total number of calendar days in a payment period or period of enrollment includes all days within the period that a student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition: From a population of 208 students that officially or unofficially withdrew from a payment period, we tested 22 and noted that ten students required refund calculations. From these calculations we noted the following: 1. Thanksgiving break of five days was deducted incorrectly from total days in three calculations. 2. Spring break of nine days was deducted incorrectly as five days in one calculation. Action Taken: We concur with this finding. The Office of Financial Aid conducted an internal review of all Return of Title IV (R2T4) calculations for the 2023‐2024 academic year. Two students within the audit sample had been corrected prior to the audit; however, their disbursements were not updated in the Common Origination and Disbursement (COD) system at the time of the request. To prevent future discrepancies, we have collaborated with PowerFAIDS to ensure that the appropriate number of days associated with Thanksgiving and Spring Break are accurately assigned to students. Additionally, each financial aid counselor will complete the R2T4 calculation within three days of receiving a withdrawal notification email. Upon completion, the calculation will undergo a review by the Associate and/or Senior Director of Financial Aid to verify accuracy. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: January 2025

View Audit 345900

Finding 526809 (2024-003)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526808 (2024-002)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526805 (2024-002)

Significant Deficiency 2024

Levittown Union Free School District

NY

Allowable Costs / Cost Principles Significant Deficiency

1. Audit Finding: 2024-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. ...

1. Audit Finding: 2024-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. The District requires all departments whose employees’ salaries are funded through federal funds to furnish the Payroll Verification Forms to the Business Office in a timely manner. The Business Office will continue to review all forms for accuracy and will continue follow up with departments to assure timeliness while complying with District policy and procedures in accordance with the Uniform Guidance. Individuals Responsible for Implementation: Linda Dolecek, District Treasurer; Dawn Wang, IDEA Grants; Michele Ortiz, Title Grants; Dr. Patricia Kolodnicki, Other Federal Grants Completion Date: June 30, 2025

View Audit 345879

Finding 526804 (2024-001)

Significant Deficiency 2024

Adams County Housing Authority

PA

HUD Housing Programs Eligibility Reporting

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing C...

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing Choice Vouchers, ALN #14.871 Condition During the course of the audit, it was noted that the amount of the HAP payments was miscalculated for an individual utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action Housing Authority Management agrees that this compliance requirement is listed in the compliance supplement. The HCV Supervisor will incorporate supplementary review procedures to detect any miscalculations, errors, or missing information in all files. The HCV staff will participate in further training. The HCV Supervisor will do a final file review. If the Department of Housing and Urban Development has any questions regarding this plan, please call the Adams County Housing Authority Executive Director, Stephanie Mcllwee.

View Audit 345873

Finding 526796 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Brooklyn Park

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 345847

Finding 526790 (2024-003)

Significant Deficiency 2024

Municipality of Cayey

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Unifo...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The Head Start and Early Head Start Program accountant will reconcile transactions to the general ledger on a monthly basis, that is, review and compare each transaction to the IDs. After reviewing, appropriate corrections will be made if necessary. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director

View Audit 345831

Finding 526788 (2024-004)

Significant Deficiency 2024

Municipality of Cayey

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 ...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action : In this case, for the year 2024-2025, it has already been verified that ACUDEN complies with the provisions of the contract. As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 345831

Finding 526787 (2024-002)

Significant Deficiency 2024

Catholic Charities, Inc.

DE

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Corrective Action Plan: - Instance #1: Monthly case worker review of files and ongoing staff training on income calculations. - Instance #2: Monthly case worker review of files and ongoing staff training on ensuring all the necessary, most updated documentation is received before processing an appli...

Corrective Action Plan: - Instance #1: Monthly case worker review of files and ongoing staff training on income calculations. - Instance #2: Monthly case worker review of files and ongoing staff training on ensuring all the necessary, most updated documentation is received before processing an application. - Instance #3: Staff training in file management and archiving. A new file will be created for the client. Contact Person Responsible for Corrective Action: Vickie Artis, DEAP Assistant Program Manager Anticipated Completion Date of Corrective Action: February 26, 2025

View Audit 345822

Corrective Action Plans

Filters