Corrective Action Plans

Finding 33571 (2022-001)

Significant Deficiency 2022

American Samoa Medical Center Authority Lbj Medical Center

AS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.514

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effective...

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effectively restrict user access based on designated roles and responsibilities.

View Audit 34070

Finding 33548 (2022-001)

Significant Deficiency 2022

Willowood Developmenta Center, Inc.

MS

Allowable Costs / Cost Principles Cash Management Eligibility

Organization's Response: In the future, if any grants contain payroll element, we will ensure that time sheets are properly reviewed for allowable costs when preparing payroll amounts to be reimbursed/ requested under the grant.

View Audit 33847

Finding 33509 (2022-002)

Material Weakness 2022

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to ...

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to the grant. Correction Action Planned: ? Each location will use a time sheet for tracking actual hours worked on grants. This time sheet will include all grants that the employee worked on and non-grant time. The time sheet will be signed bythe employee and reviewed and approved by the employee?s supervisor ensuring time spent on grant is accurately recorded. ? The grant accountants will retain completed time sheets together with other expenditure support for grant reimbursement. The grant accountants will review the actual salary expense against initial budgeted grant expense and make necessary adjustments to charges to reflect accurate salary expense for each grant. The Grant Accounting Manager will review and approve grant accounting adjustments prior to completion of changes. Anticipated Completion Date: September 30, 2023 Name of Contact Person Responsible for the Plan: Kevin T. Hodges

View Audit 33712 Questioned Costs: $1

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33458 (2022-004)

Significant Deficiency 2022

Choice Regional Health Network

WA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and ...

Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: Paylocity, third party payroll processor, was implemented in October FY23. In FY23 we have reviewed payroll for each month to ensure the charge to the awards are the same as the actual allocation percentage to each grant, and have strengthened the internal controls over the complete, timely and accurate recording of payroll expenses for each payroll. The new internal controls include reconciling the Paylocity system reports to the bank reconciliations and the final journal entries to record the payroll expenses. Anticipated completion date: Completed September 2023.

View Audit 29220 Questioned Costs: $1

Finding 33456 (2022-002)

Material Weakness 2022

Choice Regional Health Network

WA

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific...

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that the one cash draw in FY22 was made without incurring sufficient expenditures towards the related award. In FY23 we have committed additional resources and staff to review expenditures from FY22 and FY23 to ensure that all project expenditures were allowable under each grant prior to drawing revenue in FY23. Additionally, in FY23 we have established a Compliance, Governance and Contracts Officer position, which provides increased oversight, approval to support drawdowns for Federal funds and to ensure compliance, adherence to requirements and improving overall internal controls and accounting processes. Anticipated completion date: We have ensured that FY23 draws are determined by the allowable expenditures for each grant. The improved accounting processes and internal controls will occur by September 30, 2023. The accounting process for Draws is included in the Accounting Manual.

View Audit 29220

Finding 33426 (2022-001)

Significant Deficiency 2022

First Baptist Head Start

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to rene...

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to renew the contract with the County of Contra Costa for the 2022/23 fiscal year.

View Audit 28502 Questioned Costs: $1

Finding 33381 (2022-001)

None 2022

Edp University of Puerto Rico, Inc.

PR

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

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of t...

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of the R2T4 module process and will continue to enforce our retraining program to capture any deficiency on time and to be confident that any new staff member with incidence in the calculation of this process is properly trained and validated by our internal control staff

View Audit 28500

Finding 33377 (2022-001)

Significant Deficiency 2022

Health Partners Initiative

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33371 (2022-001)

Significant Deficiency 2022

Meriwether County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S...

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $119,600 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and HR Director have contacted the temporary placement vendor (ESS) to obtain an amendment for the additional bonuses that were paid. The new amendment has been received. In addition, an amendment will be obtained for any future payments that are given in addition to the original contracted amount. Estimated Completion Date: Completed May 24, 2023 Contact Person: Tomecka Woody, CFO Telephone: 706-441-0601 (x1007) Email: tomecka.woody@mcssga.org

View Audit 38023 Questioned Costs: $1

Finding 33330 (2022-002)

Significant Deficiency 2022

Minnesota Teen Challenge, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributio...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411517351 Federal Assistance Listing #93.498 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of availability for period 4 which was January 1, 2020 to December 31, 2022. Responsible Individuals: Twila Jensen, Senior Vice President, Finance Corrective Action Plan: Management will enhance internal controls to ensure all cash disbursements are not only reviewed and approved prior to payment to ensure that all payments are necessary, correct, meet the requirements of the federal program, but include an assessment of the period of availability, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: 7/28/2023

View Audit 36092

Finding 33306 (2022-002)

Significant Deficiency 2022

The Ministry of Caring, INC

DE

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: Once a week or more frequently depending upon the volume, the Grant Accountant, Controller and CFO will meet and review the pending grant submissions. Contact Person Responsible for Corrective Action: Dan Habbart, Controller and/or Karen Smith, CFO Anticipated Completion Date...

Corrective Action Plan: Once a week or more frequently depending upon the volume, the Grant Accountant, Controller and CFO will meet and review the pending grant submissions. Contact Person Responsible for Corrective Action: Dan Habbart, Controller and/or Karen Smith, CFO Anticipated Completion Date of Corrective Action: To begin immediately.

View Audit 29591 Questioned Costs: $1

Finding 33220 (2022-006)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. Th...

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. The ERM department is in the process of hiring an international compliance director, whose team will work as the second set of eyes (internal audit function) to ensure compliance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023 Anticipated Completion Date:

View Audit 36467 Questioned Costs: $1

Finding 33215 (2022-005)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Subrecipient Monitoring Period of Performance § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer i...

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33214 (2022-003)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management has developed a policy in the Iraq local office to aid in time & Effort allocation. The HR leadership is exploring on maximizing the existing Local HR software (Bamboo) to provide more ...

Finding 2022-003: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management has developed a policy in the Iraq local office to aid in time & Effort allocation. The HR leadership is exploring on maximizing the existing Local HR software (Bamboo) to provide more automated allocation and to store all back up information/supporting documentation for the payroll payments for our international offices more especially Iraq. Our Colombia office working with a software company developed a timesheet application that has allowed them to automate their time sheets. Since everything from entering time, approval and reviews are automated; the office is now able to compliance with internal controls in the timesheet allocation area. Individual(s) Responsible for Corrective Action Plans Tatiana Herrera, Director of Finance & Operations ? Colombia therrera@heartlandalliance.org Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 07/2023

View Audit 36467 Questioned Costs: $1

Finding 33213 (2022-002)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance...

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plan: Rebecca Obrock, COO-HAI robrock@heartlandalliance.org Regina Trillo, Director of grants Compliance ?ERM rtrillo@heartlandalliance.org Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33146 (2022-002)

Significant Deficiency 2022

Susanne Corporation

MO

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

U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July...

U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July 1, 2021 through 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 ? Financial Statement Audit Significant Deficiency 2022-001 Financial Reporting Recommendation: Management should review and update monthly and year-end closing procedures to ensure controls over financial reporting are sufficient for financial statements to be prepared in accordance with accounting principles generally accepted in the United States of America. Action Taken: Management agrees with the finding and year end closing procedures will be changed to reflect appropriate accounting principles. Findings ? Major Federal Award Program Audit Significant Deficiency 2022-002 Written Uniform Guidance Policies and Procedures Recommendation: We recommend Susanne Corporation draft and adopt written procedures in accordance with Uniform Guidance requirements. Action Taken: Management agrees with the finding and is in the process of drafting and implementing written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Joey Wilke at 417-366-3440.

View Audit 28979

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33133 (2022-001)

Significant Deficiency 2022

Henderson County Help Center, Inc.

TX

Allowable Costs / Cost Principles § 200.430

Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2022. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 7580...

Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2022. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 75802 Audit Period: August 31, 2022 The finding from the August 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Awards Program Audit Significant Deficiency 2022-001 Allowable Costs Recommendation: The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Action Taken: The Henderson County HELP Center, Inc. (the Organization) will ensure each employee timesheet is reviewed and approved monthly prior to payroll being paid. The Organization will also ensure the cost allocation plan based on full-time equivalents (FTE) is reviewed and certified monthly prior to preparation of requests for reimbursement. If the Texas Office of the Governor ? Criminal Justice Division or Children?s Advocacy Centers of Texas, Inc. have any questions regarding this plan, please call Leslie Saunders at (903) 675-4357.

View Audit 29435

Finding 33053 (2022-001)

Material Weakness 2022

City of Tacoma

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Correcti...

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City takes their responsibility for creating internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that tit complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following actions: Suspension & Debarment 1. Work with the Procurement and Payables division and Legal to update all contract templates to add self-certification language for suspension and debarment. Reporting 1. Provide training to appropriate staff that will be responsible for report submittal, and 2. Require management review for completeness of report prior to submittal. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.

View Audit 28538

Finding 33026 (2022-002)

None 2022

True Access Capital Corporation

DE

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President &...

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: July 31, 2023

View Audit 29700

Finding 33004 (2022-029)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-029 Compliance with Allowable Cost See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Reco...

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-029 Compliance with Allowable Cost See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.

View Audit 35170

Finding 33003 (2022-024)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and pro...

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.

View Audit 35170

Finding 33000 (2022-027)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The G...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.

View Audit 35170

Corrective Action Plans

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