Corrective Action Plans

Finding 477969 (2023-004)

Significant Deficiency 2023

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure more internal casefile reviews for the amount of cases that they have. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan to do training to ensure they do an appropriate amount of casefile reviews based on the amount of cases that they have. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477968 (2023-003)

Significant Deficiency 2023

Washington County, Minnesota

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure all eligibility case applications are doublechecked for a minor child in the home to be eligible for the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan a training and informational session with those involved reporting to ensure policies and procedures are followed around eligibility. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477967 (2023-002)

Significant Deficiency 2023

Washington County, Minnesota

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure all eligibility case applications are doublechecked for an agency signature. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan a training and informational session with those involved reporting to ensure policies and procedures are followed around eligibility. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477939 (2023-003)

Significant Deficiency 2023

Warren County Community Housing Agency, Inc.

IA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 314636

Finding 477913 (2023-003)

Material Weakness 2023

Aransas Pass Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Ms...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Ms. Christina Beard will be responsible to implement this corrective action by March 31, 2024.

View Audit 314613 Questioned Costs: $1

Finding 477905 (2023-001)

None 2023

Lutheran Family & Children's Services of Missouri, INC

MO

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties

Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.

View Audit 314556

Finding 477876 (2023-004)

Significant Deficiency 2023

The Jane Goodall Institute for Wildlife Research, Education and Conser

DC

Subrecipient Monitoring Procurement, Suspension & Debarment Eligibility

Views of Responsible Officials: Management agrees with the observations from the audit firm. The requirements of 2 CFR Part 170 have been incorporated into our Subaward Manual, which was revised in June 2024. The Prime (JGI-Tanzania) will register in the Federal Funding Accountability and Transparen...

Views of Responsible Officials: Management agrees with the observations from the audit firm. The requirements of 2 CFR Part 170 have been incorporated into our Subaward Manual, which was revised in June 2024. The Prime (JGI-Tanzania) will register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report existing and future first tier subawards in excess of $30,000.

View Audit 314509

Finding 477869 (2023-012)

Significant Deficiency 2023

Vance County

NC

Eligibility

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: C...

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan for Finding 2023-008, 2023-009, 2023-010, 2023-011, 2023-012 also apply to State Awards findings. Refresher training on required verification at recertification for Adult and Family & Children process will be completed. The training will include specifically when to send 20020 for Family & Children’s Medicaid. 2nd Party reviews will continue to be completed. February 28, 2024 and ongoing. March 31, 2024 and ongoing. Section IV - State Award Findings and Question Costs Aggressive monitoring of SSI Term Report. Management will continue to monitor the progress of this issue and modify the controls as needed. Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Training on resources policy and correct entry of evidence in NCFAST. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends. February 20, 2024 and ongoing. Refresher training for staff will be conducted on correct completion of Documentation Template ensuring information verified is documented correctly and evidence updated accurately on case. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends.

View Audit 314504

Finding 477868 (2023-011)

Significant Deficiency 2023

Vance County

NC

Eligibility Reporting

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: C...

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan for Finding 2023-008, 2023-009, 2023-010, 2023-011, 2023-012 also apply to State Awards findings. Refresher training on required verification at recertification for Adult and Family & Children process will be completed. The training will include specifically when to send 20020 for Family & Children’s Medicaid. 2nd Party reviews will continue to be completed. February 28, 2024 and ongoing. March 31, 2024 and ongoing. Section IV - State Award Findings and Question Costs Aggressive monitoring of SSI Term Report. Management will continue to monitor the progress of this issue and modify the controls as needed. Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Training on resources policy and correct entry of evidence in NCFAST. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends. February 20, 2024 and ongoing. Refresher training for staff will be conducted on correct completion of Documentation Template ensuring information verified is documented correctly and evidence updated accurately on case. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends.

View Audit 314504

Finding 477867 (2023-010)

Significant Deficiency 2023

Vance County

NC

Eligibility

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: C...

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan for Finding 2023-008, 2023-009, 2023-010, 2023-011, 2023-012 also apply to State Awards findings. Refresher training on required verification at recertification for Adult and Family & Children process will be completed. The training will include specifically when to send 20020 for Family & Children’s Medicaid. 2nd Party reviews will continue to be completed. February 28, 2024 and ongoing. March 31, 2024 and ongoing. Section IV - State Award Findings and Question Costs Aggressive monitoring of SSI Term Report. Management will continue to monitor the progress of this issue and modify the controls as needed. Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Training on resources policy and correct entry of evidence in NCFAST. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends. February 20, 2024 and ongoing. Refresher training for staff will be conducted on correct completion of Documentation Template ensuring information verified is documented correctly and evidence updated accurately on case. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends.

View Audit 314504

Finding 477866 (2023-009)

Significant Deficiency 2023

Vance County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: C...

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan for Finding 2023-008, 2023-009, 2023-010, 2023-011, 2023-012 also apply to State Awards findings. Refresher training on required verification at recertification for Adult and Family & Children process will be completed. The training will include specifically when to send 20020 for Family & Children’s Medicaid. 2nd Party reviews will continue to be completed. February 28, 2024 and ongoing. March 31, 2024 and ongoing. Section IV - State Award Findings and Question Costs Aggressive monitoring of SSI Term Report. Management will continue to monitor the progress of this issue and modify the controls as needed. Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Training on resources policy and correct entry of evidence in NCFAST. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends. February 20, 2024 and ongoing. Refresher training for staff will be conducted on correct completion of Documentation Template ensuring information verified is documented correctly and evidence updated accurately on case. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends.

View Audit 314504

Finding 477865 (2023-008)

Significant Deficiency 2023

Vance County

NC

Eligibility

Finding 2023-007 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: Finding 2023-008 Name of contact person: Corrective Action: Proposed Completion Date: During the period in which the audited items determinations took place, this was...

Finding 2023-007 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: Finding 2023-008 Name of contact person: Corrective Action: Proposed Completion Date: During the period in which the audited items determinations took place, this was a requirement. However, currently this requirement is no longer required due to changes in policy. N/A Goldie Davis, IM Program Manager Ongoing We will review the requirements of the grant agreement and facilitate the steps necessary to ensure all compliance requirements are met. Ongoing

View Audit 314504

Finding 406391 (2023-019)

Material Weakness 2023

Langston University

OK

Matching / Level of Effort / Earmarking Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Loan disbursement procedures and processes are being updated to ensure notifications are sent as outlined in the FSA Handbook. The University will develop policies and procedures to ensure compliance with the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406383 (2023-018)

Material Weakness 2023

Langston University

OK

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report or Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406141 (2023-007)

Significant Deficiency 2023

Navajo Technical University

NM

Eligibility Internal Control / Segregation of Duties

Corrective Action: NTU will improve processes to ensure proper maintenance of source documentation supporting student eligibility determinations. Additionally, staff will receive comprehensive training sessions on eligibility determination and documentation requirements. Person Responsible: Gary Seg...

Corrective Action: NTU will improve processes to ensure proper maintenance of source documentation supporting student eligibility determinations. Additionally, staff will receive comprehensive training sessions on eligibility determination and documentation requirements. Person Responsible: Gary Segaye, Financial Aid Director and Dr. Delores Becenti, Director of Enrollment Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 405970 (2023-001)

Material Weakness 2023

Goodwill Industries of Middle Georgia, Inc. and Affiliates

GA

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

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). W...

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). We worked diligently to resolve these issues with assistance from Anthology and the National Student Clearinghouse. All the reporting configuration issues that prevented timely and accurate reporting have been resolved and verified by the National Student Clearinghouse. The College has implemented a process whereby the Registrar reports graduation statuses at the conclusion of each term to the College's SIS for upload to the National Student Clearinghouse and subsequent transmission to NSLDS. The Registrar will create a separate report of students who have completed a program yet are continuing their education at the College. In addition, the Registrar will generate a weekly report from the College's SIS listing the last date of attendance for drops/withdrawals, leaves of absence, and standard periods of non-enrollment and upload to the National Student Clearinghouse with subsequent transmission to NSLDS monthly. As an internal control, submitting the report will be a joint venture between the Registrar, the Financial Aid Manager, and the Associate Vice President of Education. These individuals have completed all the required training to ensure accurate reporting. To ensure timely reporting, all will receive transmission and error reports, and submission dates will be set on outlook calendars as a constant reminder. Successful report submission will be a required report at the College's bi-weekly operations meeting. William H. Dindy, Associate Vice President of Education

View Audit 311527

Finding 405751 (2023-005)

Significant Deficiency 2023

Nambe Pueblo Housing Entity

NM

Eligibility Internal Control / Segregation of Duties

Corrective Action: Nambe Pueblo Housing Entity (NPHE) will develop comprehensive policies and procedures for maintaining and retaining applications for assistance, as well as all other source documentation necessary to support the eligibility determination process. This initiative aims to ensure acc...

Corrective Action: Nambe Pueblo Housing Entity (NPHE) will develop comprehensive policies and procedures for maintaining and retaining applications for assistance, as well as all other source documentation necessary to support the eligibility determination process. This initiative aims to ensure accuracy, transparency, and compliance with regulatory requirements throughout the eligibility assessment. The enhanced documentation process will provide a robust framework to verify applicant eligibility, maintain records for auditing purposes, and improve overall operational efficiency. Person Responsible: Christine Brock, Interim Executive Director Estimated Completion Date: July 31, 2024

View Audit 311405

Finding 404938 (2023-001)

Significant Deficiency 2023

Action, Inc.

MA

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.568 Low Income Home Energy Assistance Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of taking the LIHEAP Operators Guide and creating an Action Policy/Procedure manual ...

Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.568 Low Income Home Energy Assistance Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of taking the LIHEAP Operators Guide and creating an Action Policy/Procedure manual updating /highlighting findings from current and past audits for staff to keep current and for new staff to review when they start working in the LIHEAP program. At the start of the LIHEAP program year, the Energy Director will meet with all staff and review program highlights, changes and new instructions and have staff signoff having participated in the meeting. Anticipated Completion Date June 30, 2024

View Audit 311334

Finding 404825 (2023-001)

Significant Deficiency 2023

Legal Aid of West Virginia, INC

WV

Eligibility

While the entry of the poverty tables into our case management system is largely an administrative matter, LAWV will engage in review of this process in the future. Both LAWV’s Grants and Trainings Manager and LAWV’s Access to Services Manager will review the poverty tables following import in the c...

While the entry of the poverty tables into our case management system is largely an administrative matter, LAWV will engage in review of this process in the future. Both LAWV’s Grants and Trainings Manager and LAWV’s Access to Services Manager will review the poverty tables following import in the coming years. Furthermore, Legal Server has issued guidance that their case management system can import this information automatically as it serves numerous programs that are recipients of LSC funding. By using Legal Server’s automatic import feature to annually update the poverty tables and by adding the review by two LAWV managers, we believe that this will address the issue prospectively so that an incident such as this will not be repeated.

View Audit 311224

Finding 404816 (2023-007)

Material Weakness 2023

Mobridge Regional Hospital

SD

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (the program) was not reviewed and approved by a separate individual outside of the preparer. Additionally, the Hospital claimed mortgage reimbursements as expenditures under the program. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. Anticipated Completion Date: June 30, 2024

View Audit 311195 Questioned Costs: $1

Finding 404814 (2023-005)

Significant Deficiency 2023

Mobridge Regional Hospital

SD

Allowable Costs / Cost Principles Cash Management Eligibility § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital’s requests for reimbursement under the Community Facilities Grant Agreement were not reviewed and approved by a sep...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital’s requests for reimbursement under the Community Facilities Grant Agreement were not reviewed and approved by a separate individual. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Hospital personnel will compile the initial requests for reimbursement with the help of Management to provide proof of invoices and payments. The final request for reimbursement will then be verified by Management prior to requesting reimbursement to the Communities Facilities Grant Coordinator. Anticipated Completion Date: June 30, 2024

View Audit 311195

Finding 404793 (2023-008)

Significant Deficiency 2023

Baltimore County, Maryland

MD

HUD Housing Programs Eligibility Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As recommended, we will seek a method to keeping, and maintaining, a list of those on top of the Wait List. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 10/1/2024

View Audit 311187

Finding 404756 (2023-002)

Material Weakness 2023

Jacksonville Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergo...

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergone extensive training. During April 2024, HCV staff received training through Nan McKay in the following areas: Housing Choice Voucher Specialist Housing Choice Voucher Rent Calculation Specialist Twenty-two (22) Housing Counselors took the class and seventeen (17) passed and will receive certification in this area. The JHA restructured the HCV Department to designate a Quality and Training Manager and currently over 2,000 files have been reviewed to determine compliance with all 14 SEMAP indicators. JHA continues to improve the overall processes and procedures in the HCV department and has already taken corrective action regarding the identified deficiency.

View Audit 311150

Finding 404754 (2023-001)

Material Weakness 2023

Housing Authority of the City of Hoboken

NJ

Eligibility HUD Housing Programs Material Weakness

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and ...

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and will be responsible for reviewing 100% of our files yearly.

View Audit 311146

Finding 404748 (2023-002)

None 2023

Homes for Good Housing Agency

OR

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and p...

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and process for following up on inspections July 31, 2024 Beth Ochs Rent Assistance Director Quality control by manager will be performed on all files assigned to probationary employees July 31, 2024 Beth Ochs Rent Assistance Director Establish an updated checklist for staff to follow to ensure proper documentation is obtained on each file September 30, 2024 Beth Ochs Rent Assistance Director Pull reports out of the EIV/PIC system, on a monthly basis, such as the Identity Verification Report, SSA Screening Deficiencies Report and place them in a centrally located OneNote for staff follow up. Note: This has been on pause due to the conversion to new software July 31, 2024 Beth Ochs Rent Assistance Director Establish a plan to schedule overdue inspections and complete inspections December 31, 2024 Beth Ochs Rent Assistance Director Assigned caseworker staff will correct the tenant files that were cited in the “other matter” finding in the FY 23 Audit August 30, 2024 Beth Ochs Rent Assistance Director Randomly select tenant files on a monthly basis for review. Note: This has been on pause due to the conversion to new software and will resume in July 2024 July 31, 2024 Beth Ochs Rent Assistance Director Randomly select an additional 50 HCV tenant files beyond the FY 23 audit sample of 86 and review them for the following compliance finding, to test: 1. Income calculations 2. 214 declarations for all members 3. ID documentation for all members 4. Unit inspections 5. Proof of dependents in Household August 30, 2024 Beth Ochs Rent Assistance Director

View Audit 311131

Corrective Action Plans

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