Corrective Action Plans

Finding 3758 (2022-001)

Material Weakness 2022

NJ

Eligibility HUD Housing Programs Material Weakness

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required...

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required. Resident documentation had not been filed since 2019-2020. The following steps have been implemented to address the material weakness. 1. Retrained on proper tenant file compliance and management, purging and file retention. An audit and purge of every low-income public housing file is being conducted. Missing documents are being replaced, all needed documentation being completed. 2. A retention policy will be implemented ensuring that yearly purging is conducted, and proper file management is maintained. 3. Regular monitoring and auditing of tenant files will be conducted to enure ongoing compliance. 4. Monitoring of monthly recertifcations to ensure on time submission and compliance.

View Audit 5939

Finding 3388 (2022-013)

None 2022

City of Philadelphia

PA

Questioned Costs Student Financial Aid Cash Management

Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Pro...

Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Program Assistance Listing 93.556 MaryLee Allen Promoting Safe and Stable Families Program Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: After a recent discussion with the [PA] Office of Children, Youth, and Families (OCYF), DHS was informed that compensation plans for FY21 and FY22 were on file and under review. However, approval was pending. OCYF explained that the State reviews plans on a calendar-year basis. However, city pay plans change during a July-June fiscal year. Therefore, the possibility of overages can occur because of salary increases or other personnel changes. The process is that once the new compensation plan is received, the reviewing authority would flag any items that are in excess of the existing approved rates. At that time, DHS would be permitted to submit a waiver for the items in question. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.

View Audit 5296 Questioned Costs: $1

Finding 3009 (2022-031)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submi...

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submit the proper documentation within a certain number of days.

View Audit 4883 Questioned Costs: $1

Finding 3001 (2022-029)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated...

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated compliance with the eligibility criteria in the attached GY21 GU APRA Stabilization Notice of Award Supplemental Terms and Conditions on page 6 item 2 that was provided to EY.

View Audit 4883 Questioned Costs: $1

Finding 2999 (2022-027)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requireme...

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requirements are met for references for family foster homes, and that they can be easily identified.

View Audit 4883 Questioned Costs: $1

Finding 2997 (2022-026)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior...

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior to the approval of cases.

View Audit 4883 Questioned Costs: $1

Finding 2984 (2022-016)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Eligibility Subrecipient Monitoring

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost thre...

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost threshold in the cycle by the case number. The claimant's income was below the 30% threshold as per their documents submitted and therefore qualified for the program. Furthermore, any review and approval will have the program manager's signature as required by ERA's SOP.

View Audit 4883 Questioned Costs: $1

Finding 2982 (2022-014)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-014 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David Dell'lsola, Director (DOL) The agency agrees with the findings. The agency is currently working with both claimants to resolve the matter.

View Audit 4883 Questioned Costs: $1

Finding 2971 (2022-011)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions Eligibility

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare superviso...

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare supervisors are verifying documents and making sure it is complete and uploaded into the system. A checklist will be created to ensure all vital documents are completed and uploaded.

View Audit 4883 Questioned Costs: $1

Finding 2344 (2022-004)

Significant Deficiency 2022

County of Fulton New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for si...

Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for signature when reviewing the case. Any errors will be logged and brought to the attention of the SWE. Those SWEs failing ensure signature will continue to be reviewed during case review by supervision. Signature review will be included in case review by Supervision. Responsible Party and Anticipated Complete Date: Kris Ruggeri, Director of Financial Assistance and PSWEs in the Financial Assistance Unit. Training, Close Review and Logging will be completed by December 31, 2023.

View Audit 4025

Finding 2320 (2022-002)

None 2022

Lokahi Pacific and Affiliates

HI

Subrecipient Monitoring Eligibility

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.

View Audit 3971

Finding 2314 (2022-001)

None 2022

City of Chelsea

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: The City charged the same invoice to two separate federal awards. Corrective Action Planned: This issue has been remedied. The City has corrected this and reversed the charge to the federal grant, reimbursed the grant funder, and filed a revised final grant report. This was an oversigh...

Condition: The City charged the same invoice to two separate federal awards. Corrective Action Planned: This issue has been remedied. The City has corrected this and reversed the charge to the federal grant, reimbursed the grant funder, and filed a revised final grant report. This was an oversight in the management of high volume COVID related grants totaling $10.3M with over 1,000 transactions, and reclassifications had occurred between the two as expenditures became ineligible. Moving forward, the City will take steps to ensure direct expenditures and limit the need for reclassifications. Anticipated Completion Date: October 31, 2023 Contact: Edward M. Dunn, City Auditor

View Audit 3965 Questioned Costs: $1

Finding 2243 (2022-001)

Significant Deficiency 2022

Victory Heights, Inc.

MD

HUD Housing Programs Eligibility

Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files....

Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files. A full EIV Policy and Procedure manual is located on site and the new employee is trained on these policies by their supervisor and compliance manager. Both items were addressed in the follow up to the audit. The adjusted income was dealing with a lump sum of income which is not included in income. Correction was made to the 50059. The tenant signed her recertification paperwork 20 days late due a transition in the office. This was documented and file has been corrected. Additional training is provided to all managers on Section 8 Policies and Procedures on a regular basis. Policies and Procedures are also located on our direct intra network for individuals to refer to specific calculations, income issues, asset issues, forms and policies. This training is ongoing.

View Audit 3827

Finding 2242 (2022-002)

Material Weakness 2022

Victory Crest, Inc.

MD

HUD Housing Programs Eligibility

Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder ...

Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder when any policies/procedures are in question. The regional manager will be following up with the onsite to make sure they are in compliance.

View Audit 3821

Finding 2241 (2022-001)

Material Weakness 2022

Victory Crest, Inc.

MD

HUD Housing Programs Eligibility

Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder ...

Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder when any policies/procedures are in question. The regional manager will be following up with the onsite to make sure they are in compliance.

View Audit 3821

Finding 2166 (2022-002)

Material Weakness 2022

Housing Authority of the City of Omaha

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the au...

Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring. Finding Reference Number: 2022-002 Recommendation We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Reporting views of responsible officials The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Chief Financial Officer who will implement the required safeguards and ensure that the Authority follows its Section 8 Administrative Plan and the HUD compliance requirements to remedy the aforementioned deficiencies. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring.

View Audit 3737 Questioned Costs: $1

Finding 1874 (2022-008)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federa...

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2201MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1870 (2022-007)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board F...

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1828 (2022-011)

Significant Deficiency 2022

Hertford County

NC

Eligibility

Finding 2022-011 Inadequate Request for Information Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following pol...

Finding 2022-011 Inadequate Request for Information Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following policy, procedures and guidelines that have been established. Staff reminded TWN must be requested for cases and income should be input correctly. Mailing appropriate forms and 5097s when necessary was also reiterated." Proposed completion date: Trainings will continue to be conducted with staff throughout the year.

View Audit 3186

Finding 1827 (2022-010)

Significant Deficiency 2022

Hertford County

NC

Eligibility

Finding 2022-010 Inaccurate Resources Entry Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: "Adult Medicaid unit will participate in future trainings monthly, to review policies as outlined in t...

Finding 2022-010 Inaccurate Resources Entry Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: "Adult Medicaid unit will participate in future trainings monthly, to review policies as outlined in the ABD Manual 2300. Staffed will review webinars in the Learning Gateway. Second Party Reviews will be conducted by staff and the supervisor. OST guidance will be requested as needed to ensure policy is adhered to. Our goal is to elevate \minimize repeat errors as listed in the audit findings." Proposed completion date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 3186

Finding 1826 (2022-009)

Significant Deficiency 2022

Hertford County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-009 Inaccurate Information Entry Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of followin...

Finding 2022-009 Inaccurate Information Entry Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following policy, procedures and guidelines that have been established. Staff reminded of MAGI rules and how it affects the determination size of a household and the factors that affect the number." Proposed completion date: Trainings will continue to be conducted with staff throughout the year.

View Audit 3186

Finding 1825 (2022-008)

Significant Deficiency 2022

Hertford County

NC

Eligibility Reporting

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-...

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-going.

View Audit 3186

Finding 1782 (2022-004)

Material Weakness 2022

Kanabec County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

2022-004 U.S. Department of Health and Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: It is recommended that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed ...

2022-004 U.S. Department of Health and Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: It is recommended that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional training will be provided to case workers and a reminder communication will be provided as well. Name of the contact person responsible for corrective action: Tim Dahlberg, Financial Assistance Supervisor Planned completion date for corrective action plan: December 31, 2023

View Audit 3071

Finding 1764 (2022-009)

Material Weakness 2022

Arkansas Baptist College

AR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Arkansas Baptist College disagrees with the finding. NSLDS confirms that the student had not exceeded her Lifetime Eligibility of 600%. She used 571.765% of the 600% she was eligible to receive. Although NSLDS indicates her scheduled award amount is $6,495, she would exceed 600% if awarded the fu...

Arkansas Baptist College disagrees with the finding. NSLDS confirms that the student had not exceeded her Lifetime Eligibility of 600%. She used 571.765% of the 600% she was eligible to receive. Although NSLDS indicates her scheduled award amount is $6,495, she would exceed 600% if awarded the full amount. She was awarded $1,624 which brings per Pell Grant Annual and Lifetime Eligibility to 600%.

View Audit 3046 Questioned Costs: $1

Finding 1760 (2022-008)

Material Weakness 2022

Arkansas Baptist College

AR

Questioned Costs Student Financial Aid Eligibility

Arkansas Baptist College agrees with the finding however the over awards were created by an outside scholarship after the award process ended. Arkansas Baptist College will revise financial aid awards to include outside scholarships and eliminate over awards.

View Audit 3046 Questioned Costs: $1

Corrective Action Plans

Filters