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Corrective Action Plans

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Finding 569946 (2022-004)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles § 200.210 § 200.331
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 569945 (2022-003)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMI...
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 565755 (2022-006)
Material Weakness 2022
Detroit Central City Cmh, Inc.
MI
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
To ensure both subleases and master leases are obtained and properly uploaded to each tenant's electronic file, a standardized checklist is now used at lease signing and annual recertification. This process verifies that all required documents supporting rent reasonableness are collected and uploade...
To ensure both subleases and master leases are obtained and properly uploaded to each tenant's electronic file, a standardized checklist is now used at lease signing and annual recertification. This process verifies that all required documents supporting rent reasonableness are collected and uploaded to the tenant's electronic file. Monthly ROI (Release of Information) reports are reviewed to identify upcoming expirations and prompt timely recertifications. Recertification documentation is first reviewed by the Housing Administrative Supervisor for accuracy and completeness, followed by final review and approval from the Director of Housing.
View Audit 359454
Finding 565714 (2022-003)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e....
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e., every contract submitted to the Budget Division for obligation should be supported by the budget narrative otherwise, such will be returned).
View Audit 359422 Questioned Costs: $1
Finding 565709 (2022-002)
Material Weakness 2022
Republic of the Marshall Islands
MH
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422 Questioned Costs: $1
Finding 565708 (2022-010)
Significant Deficiency 2022
Republic of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.
View Audit 359422 Questioned Costs: $1
Finding 565703 (2022-001)
Significant Deficiency 2022
Republic of the Marshall Islands
MH
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facili...
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facilitates the review of manual entries, including supporting attachments, prior to posting to the general ledger. Condition 2: #1 & #2: Effective FY2025 PPE 14, MoF will no longer charge leave slips without proper supporting documents. . Condition 2, continued: #1 Employee did not receive a night differential for PP21 & PP22. #2 & #5: The online approval workflow in the payroll module of Bisan, where the ministry enters hours claimed while the MOF Payroll Division reviews and approves against supporting timesheets, helps ensure that payroll calculations are accurate. #3 and #4 Employee did not receive 8 regular hours in previous pay period (PP01) #6: 30% is a combination of 20% standby differential and 10% Ebeye differential.
View Audit 359422 Questioned Costs: $1
Finding 565321 (2022-103)
Material Weakness 2022
Apache County, Arizona
AZ
Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness
Finding 2022-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Cluster Title: Forest Service Schools and Roads Cluster Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 20...
Finding 2022-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Cluster Title: Forest Service Schools and Roads Cluster Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 2021 Award Number: None Compliance Requirement: Special Tests and Provisions Question Costs: None Condition and context: Forest reserve monies for Apache County were not properly disbursed for the benefit of public schools and public roads in accordance with A.R.S. 11-497. The County instead disbursed the entire annual allocation of $644,597 to public school districts. This finding is similar to prior year finding 2021-103. Recommendation: We recommend that the County stop violating state statute and distribute forest reserve monies in a manner that benefits both public schools and public roads as required by A.R.S. 11-497. Contact Name: Ryan Patterson, County Manager Corrective Action Planned: Prior to the close of fiscal year 2025, the County Manager will review the needs the County’s roads and schools and make a recommendation to the board on an appropriate allocation of the forest reserve funds. Anticipated Completion Date: The County intends for these items to be completely corrected in its fiscal year 2025 Single Audit Report submission.
View Audit 359145
Finding 565175 (2022-011)
Material Weakness 2022
City of Paterson
NJ
Questioned Costs Allowable Costs / Cost Principles
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
Finding 564446 (2022-004)
Significant Deficiency 2022
Day One
RI
Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.405
Management’s Planned Corrective Action: Disagree; There was an error in staff name and not billed to SAPC Substance Abuse Prevention and Control-CPS. Responsible Party: Beaulieu Accountancy Corporation, Accountant Completion Date: 9/25/2024
Management’s Planned Corrective Action: Disagree; There was an error in staff name and not billed to SAPC Substance Abuse Prevention and Control-CPS. Responsible Party: Beaulieu Accountancy Corporation, Accountant Completion Date: 9/25/2024
View Audit 358580
Finding 563973 (2022-009)
Significant Deficiency 2022
Bach Viet
CA
Allowable Costs / Cost Principles Cash Management
Management’s Planned Corrective Action: It is our policy that employees submit a time sheet that sets forth the hours worked on a bi-weekly basis. I have now requested that the employee reports the amount of time that they spend on program activities to accurately report time spent. Responsible Part...
Management’s Planned Corrective Action: It is our policy that employees submit a time sheet that sets forth the hours worked on a bi-weekly basis. I have now requested that the employee reports the amount of time that they spend on program activities to accurately report time spent. Responsible Party: Mel Demoff, Executive Director Completion Date: October 1, 2023
View Audit 358145
Finding 563971 (2022-007)
Significant Deficiency 2022
Bach Viet
CA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management’s Planned Corrective Action: I am in the process of working with our CPA in implementing a Cost Allocation plan that will accurately allocate costs between all programs and these costs will be developing a system whereby the monthly reports will be based on number served rather than the n...
Management’s Planned Corrective Action: I am in the process of working with our CPA in implementing a Cost Allocation plan that will accurately allocate costs between all programs and these costs will be developing a system whereby the monthly reports will be based on number served rather than the number of participants. Responsible Party: Mel Demoff, Executive Director Completion Date: January 1, 2024
View Audit 358145
Finding 562181 (2022-001)
Material Weakness 2022
City of Williamsport
PA
Allowable Costs / Cost Principles Equipment & Real Property Management Questioned Costs
During the audit period through 2022, there was a transition of fiscal and administrative personnel at the City of Williamsport. Due to findings of an internal financial investigation, the City communicated with appropriate parties and a grand jury was convened. The City has been and continues to be...
During the audit period through 2022, there was a transition of fiscal and administrative personnel at the City of Williamsport. Due to findings of an internal financial investigation, the City communicated with appropriate parties and a grand jury was convened. The City has been and continues to be under state and federal criminal investigations since February of 2020. Numerous financial records, extending over a 10-year period, have been provided to investigators. In June of 2022, the City hired a consultant to provide fiscal oversight on an ongoing basis and reconcile, to the extent possible prior financial records. Since that time, the City has enhanced internal control and implemented policies to assure accurate financial reporting and compliance. The City anticipates a similar finding for the December 31, 2020, 2021, and 2022 audits, but with the exception of the results of the criminal investigations, expects to resolve this finding for the December 31, 2023 audit.
View Audit 357789
Finding 561490 (2022-008)
Material Weakness 2022
Sayre Health Center
PA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Finding No. 2022-008: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time to the related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and mai...
Finding No. 2022-008: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time to the related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and maintained in the shared file for immediate availability and reference.
View Audit 357068 Questioned Costs: $1
Finding 561489 (2022-007)
Material Weakness 2022
Sayre Health Center
PA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% Federal poverty level (FPL) with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the FPL. Patients whose incomes are above 100% or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of nondiscrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.
View Audit 357068 Questioned Costs: $1
Finding 561169 (2022-001)
Significant Deficiency 2022
M. Carter Plaza
OR
HUD Housing Programs Allowable Costs / Cost Principles Reporting § 200.512
Finding no.: 2022-001 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The late filing was due to the fiscal manager position at PCRI experiencing turnover in September of 2019, this, along with the onset of COVID-19 in the first quarter of 2020 led ...
Finding no.: 2022-001 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The late filing was due to the fiscal manager position at PCRI experiencing turnover in September of 2019, this, along with the onset of COVID-19 in the first quarter of 2020 led to delays in the normal review and submission of the data collection form. The fiscal manager position has been staffed and is aware of the deadline related to the submission of the data collection form. Anticipated completion date: October 2023
View Audit 356760
Finding 560504 (2022-010)
Material Weakness 2022
Orutsararmiut Native Council
AK
Questioned Costs Allowable Costs / Cost Principles Eligibility
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments have been filled to ensure that the Council follows internal control policies over grant reporting. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments have been filled to ensure that the Council follows internal control policies over grant reporting. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560502 (2022-008)
Material Weakness 2022
Orutsararmiut Native Council
AK
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over payroll transactions. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over payroll transactions. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560501 (2022-007)
Material Weakness 2022
Orutsararmiut Native Council
AK
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over cash disbursements. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over cash disbursements. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560149 (2022-016)
Material Weakness 2022
Oregon Coast Community Action
AL
Cash Management Questioned Costs Subrecipient Monitoring
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting...
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560138 (2022-013)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff have implemented this internal control at the program level. The finance department's internal control (as noted earlier) is in place to ensure the payment requests...
ORCCA's current process at the program level has improved to ensure proper documentation of eligibility. The Housing director and staff have implemented this internal control at the program level. The finance department's internal control (as noted earlier) is in place to ensure the payment requests have sufficient supporting documentation. As for record retention, ORCCA hired additional temp workers to ensure completed transactions are filed timely with the goal of going paperless in the near future. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560113 (2022-008)
Material Weakness 2022
Oregon Coast Community Action
AL
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404 § 200.405 § 200.430
The HS program has established an internal process of requester/approver in place to review the transaction requested. Documents then get reviewed again by HR or Finance staff based on the transaction type before getting processed. Responsible party: Bonnie Foroudi, Finance Director Estimated compl...
The HS program has established an internal process of requester/approver in place to review the transaction requested. Documents then get reviewed again by HR or Finance staff based on the transaction type before getting processed. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132 Questioned Costs: $1
Finding 560043 (2022-001)
Significant Deficiency 2022
Wisconsin Cheese Makers Association
WI
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of th...
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of the association’s floor space utilized by each employee during the year. Anticipated completion date July 1, 2023
View Audit 355971
Finding 559917 (2022-001)
Material Weakness 2022
Uvalde County Hospital Authority Dba Uvalde Memorial Hospital
TX
Allowable Costs / Cost Principles Reporting
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complet...
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future Provider Relief Fund reporting. Terri Contreras, CFO, will be responsible for ensuring the corrective action plan is followed. The Authority had enough allowable expenditures for Period 2 and Period 3 funding received so that no lost revenues were utilized as a basis for the funding received. The corrective action plan was implemented in March 2023 with the submission of Period 4 reporting.
View Audit 355856
Finding 559797 (2022-005)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400
ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A se...
ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A separate spreadsheet was utilized to track individual payments included within the batches. The original spreadsheet provided contained data entry errors. After revising for corrections, the detail provided by the Authority outlining individual payments was $472,226 lower than expenses reported in the financial reporting software and could not be reconciled by management. For 6 out of 60 cases tested, the amount paid for rent did not agree to a lease agreement or bills on file for the following reasons: (1) clerical errors, (2) duplicate payments due to multiple staff working on the same file, or (3) failure to request support before payment was made. The Authority did not have controls in place to detect the noncompliance prior to issuing payments. Recommendation We recommend the Authority revisit and strengthen internal controls over tracking individual payments for transactions entered as batches, particularly when related to federal awards. We encourage the Authority to continue working to identify the individual transactions making up the remainder of the federal expenditures under this program. We also recommend the Authority revisit and strengthen internal controls over allowable activities and allowable costs related to grant programs. Management Response The Authority launched the Emergency Rental Assistance Program (ERAP) with little administrative guidance from the U.S. Treasury. The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program and in the late fall of 2021, the Authority began reviewing all case documentation provided by BCEH. This review eliminated the vast majority of the errors noted. The Authority also updated case documentation checklists as well as provided training for staff involved with ERAP.
View Audit 355767 Questioned Costs: $1
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