Audit 52054

1) Federal program and specific federal award Identification: CFDA # 21.027 Coronavirus State and Local Fiscal Recovery Funds 2) Criteria: The City of Milwaukee contract for Down Payment Assistance has specific required documents that are to be retained in each participant?s file. 3) Condition: During testing of randomly selected files, one file was missing residency documentation and two files were missing required documentation supporting participant income. 4) Cause: Required documentation was not located in the files for the participants. 5) Effect: Files are not in compliance with the requirements of City of Milwaukee. In certain cases, where documentation of income or residency were missing this could affect the eligibility of the participant in the program. 6) Questioned costs: No questioned costs were identified. 7) Prevalence or consequence: Out of thirteen files tested for the City of Milwaukee, three were missing the required information. 8) Repeated audit finding: Not applicable. 9) Recommendation to prevent future occurrences: We recommend that the Organization establish a checklist of required items. We recommend that periodically, the Organization conduct an internal review of files to ensure all documents have been retained in accordance with the checklist. 10) Views of responsible officials at auditee: We agree with the finding of the auditor. During 2022, the organization experienced a significant increase in grant activity and certain personnel changes. We believe that all required documentation was obtained, we were unable to locate these documents. We have implemented a final file review process to ensure that all documents are filed in the appropriate participant files.

1) Federal program and specific federal award Identification: CFDA # 21.027 Coronavirus State and Local Fiscal Recovery Funds 2) Criteria: The City of Milwaukee contract for Down Payment Assistance has specific required documents that are to be retained in each participant?s file. 3) Condition: During testing of randomly selected files, one file was missing residency documentation and two files were missing required documentation supporting participant income. 4) Cause: Required documentation was not located in the files for the participants. 5) Effect: Files are not in compliance with the requirements of City of Milwaukee. In certain cases, where documentation of income or residency were missing this could affect the eligibility of the participant in the program. 6) Questioned costs: No questioned costs were identified. 7) Prevalence or consequence: Out of thirteen files tested for the City of Milwaukee, three were missing the required information. 8) Repeated audit finding: Not applicable. 9) Recommendation to prevent future occurrences: We recommend that the Organization establish a checklist of required items. We recommend that periodically, the Organization conduct an internal review of files to ensure all documents have been retained in accordance with the checklist. 10) Views of responsible officials at auditee: We agree with the finding of the auditor. During 2022, the organization experienced a significant increase in grant activity and certain personnel changes. We believe that all required documentation was obtained, we were unable to locate these documents. We have implemented a final file review process to ensure that all documents are filed in the appropriate participant files.