Corrective Action Plans

Finding 555491 (2023-002)

Material Weakness 2023

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have...

Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Specifically, we developed a comprehensive Standard Operating Procedure (SOP) for file reviews related to recertification. Additionally, the HCV Operations Unit is reviewing a sample of completed recertifications monthly to ensure compliance. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/fiqoaoddr7ae6nydf63f1mhwfnrpzfr6 Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan:: December 31, 2025

View Audit 354004 Questioned Costs: $1

Finding 554140 (2023-013)

Material Weakness 2023

State of California

CA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The CDSS disagrees with the finding. California’s subsidized child care system is locally operated. The CDSS relies on hundreds of local county offices and nonprofit agencies to administer child care and development programs at the local level, rather than having the State pay subsidized providers d...

The CDSS disagrees with the finding. California’s subsidized child care system is locally operated. The CDSS relies on hundreds of local county offices and nonprofit agencies to administer child care and development programs at the local level, rather than having the State pay subsidized providers directly. As a result, CDSS required Alternative Payment Programs, direct-service contractors that administer Family Child Care Home Education Networks, and fiscal partners to track survey completion as a prerequisite for awarding American Rescue Plan Act (ARPA) subgrants. This local infrastructure and the size of California’s subsidized child care and development system separates California from other states. As a result, CDSS worked very closely with the federal grantor, the Administration for Children and Families, to ensure that the ARPA survey methodology met federal monitoring requirements and tracked data elements required by the federal government. For this reason, CDSS believes it has fulfilled its responsibility and does not need to further establish a monitoring program. Estimated Implementation Date: Will not implement Contact: Jeff Fowler, Staff Services Manager III Child Care and Development Program California Department of Social Services

View Audit 352774 Questioned Costs: $1

Finding 554133 (2023-017)

Significant Deficiency 2023

State of California

CA

Eligibility Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Public Health’s Office of AIDS (OA) agrees with the finding and recommendation. OA introduced and fully implemented an internal Secondary Review (SR) process for all AIDS Drug Assistance Program (ADAP) applications in March 2018. This SR process enables ADAP staff to verify that contracted and certi...

Public Health’s Office of AIDS (OA) agrees with the finding and recommendation. OA introduced and fully implemented an internal Secondary Review (SR) process for all AIDS Drug Assistance Program (ADAP) applications in March 2018. This SR process enables ADAP staff to verify that contracted and certified enrollment workers across California are consistently adhering to eligibility and documentation requirements. However, due to staffing challenges caused by the redirection of staff during the state of emergency declared for the COVID-19 pandemic, ADAP faced significant workforce shortages from March 2020 through much of 2023. This caused a backlog in SR processing, which delayed tasks, including the review of this client’s application. The client’s eligibility lapsed after 130 days, before SR could be conducted. The Eligibility Operations Section (EOS) of ADAP which conducts SR, is now fully staffed and has successfully addressed the backlog. As of early 2024, SR processing has returned to normal operations and is current. Estimated Implementation Date: Already implemented as of April 2024 Contact: Joseph Lagrama, ADAP Branch Chief California Department of Public Health

View Audit 352774

Finding 554128 (2023-007)

Material Weakness 2023

State of California

CA

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303 § 200.322 § 200.332

The Chancellor’s Office established and implemented SLFRF emergency financial assistance grants policies and procedures. The policies and procedures can be found on the following website: State Fiscal Recovery Funds - Emergency Financial Assistance for California Community College Students. These po...

The Chancellor’s Office established and implemented SLFRF emergency financial assistance grants policies and procedures. The policies and procedures can be found on the following website: State Fiscal Recovery Funds - Emergency Financial Assistance for California Community College Students. These policies and procedures included a self-certification process to certify that students met SLFRF eligibility requirements, expenditure tracking and management information system data reporting, a monitoring plan, and state compliance procedures through the annual Contracted District Audit Manual for the 2021-22, 2022-23, and 2023-24 fiscal years. The Chancellor’s Office intends to include SLFRF compliance procedures in the upcoming 2024-25 fiscal year Contracted District Audit Manual. The intent of both the policies and procedures as well as the Audit requirements are intended to address the Chancellor’s Office need to: (1) maintain effective internal controls regarding its use of the applicable SLFRF Federal award funding, (2) assess each community college’s risk of potential noncompliance with SLFRF subaward federal statutes, regulations and terms and conditions, and (3) validate that community colleges expended the SLFRF resources in accordance with federal statutes, regulations and terms and conditions. The Chancellor’s Office will coordinate with the Department of Finance as needed to revise the funding source of expenditures that are determined to be ineligible to be supported by SLFRF resources. The Chancellor’s Office will also work with community college districts to ensure any SLFRF funds awarded to ineligible students are adjusted in districts’ accounting records to the proper state funding source. The Chancellor’s Office will continue to communicate the SLFRF emergency financial assistance grants policies and procedures to California Community districts as needed. Additionally, the Chancellor’s Office will continue to receive copies of each district’s annual audit and audit findings as determined through the Contracted District Audit Manual process. The Chancellor’s Office will also continue to review and revise the SLFRF policies and procedures, and memorandums as needed to ensure the required federal award identification information and retention process information is available to community college districts. In conclusion, the Chancellor’s Office appreciates the focus toward ensuring the successful implementation of the emergency financial assistance grant program and in support of our students’ success. The SLFRF grants provided low-income students who were disproportionately impacted by the COVID-19 pandemic emergency support to continue with their enrollment, improve their economic mobility, complete their educational goals, and contribute to California’s economy in a meaningful way. Estimated Implementation Date: December 15, 2025 Contact: Chris Ferguson Executive Vice Chancellor of Finance and Strategic Initiatives California Community Colleges Chancellor’s Office

View Audit 352774

Finding 554122 (2023-005)

Significant Deficiency 2023

State of California

CA

Questioned Costs Eligibility Reporting § 200.303

As reported in the prior year’s response, since fiscal year 2020-21, the Employment Development Department (EDD) has implemented dozens of strict anti-fraud measures and has continued to evaluate and enhance its fraud detection. EDD has also developed internal fraud working groups and a multiagency ...

As reported in the prior year’s response, since fiscal year 2020-21, the Employment Development Department (EDD) has implemented dozens of strict anti-fraud measures and has continued to evaluate and enhance its fraud detection. EDD has also developed internal fraud working groups and a multiagency fraud task force that reviews fraud data and fraud reports on a continual basis and recommends adjustments to filters and tools as necessary. EDD has successfully halted two large fraud scheme attempts over the previous two years and continues to work towards immediate detection and prevention of fraud attempts. EDD will continue to analyze and assess our processes to stay ahead of the ever-evolving fraud landscape. As previously described, EDD implemented the following measures to address the nationwide fraud attempts perpetrated against the new emergency federal benefit programs in 2020-21: • Implemented additional cross-matches in September 2020 to detect multiple claims per address. • Ceased automatically backdating PUA claims under federal rules in September 2020. • Strengthened identity verification procedures in October 2020 by implementing ID.me. • Implemented additional cross-matches in November 2020 against state inmate information. • Vetted applications against law enforcement databases and other tools provided by Thomson Reuters in December 2020 to further curb identity and non-identity fraud. • Established a 1099-G call center to help victims of identity theft deal with any tax-related questions. • Ceased printing Social Security numbers on mailed documents to reduce identity theft risk. • Enhanced benefit card security with Bank of America. • Partnered with state, local and federal law enforcement agencies to support thousands of criminal investigations, arrests, prosecutions and convictions. Estimated Implementation Date: Completed September 2024 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department

View Audit 352774 Questioned Costs: $1

Finding 554121 (2023-004)

Material Weakness 2023

State of California

CA

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

As reported in the prior year’s response, given the unprecedented volume of unemployment insurance claims during the federal disaster—approximately 20 million claims compared to 3.8 million during the Great Recession—EDD took action to speed payments to eligible claimants whenever possible. For exam...

As reported in the prior year’s response, given the unprecedented volume of unemployment insurance claims during the federal disaster—approximately 20 million claims compared to 3.8 million during the Great Recession—EDD took action to speed payments to eligible claimants whenever possible. For example, EDD launched in July 2021 a Conditional Payment Program to speed payments to claimants who certified for benefits and already received at least one week of benefits in the past but whose payments were later pending for more than two weeks. EDD also boosted its capacity to process workloads, prioritized timely payments, and employed automation among other measures. EDD began automatically cross-matching EDD wage records and Franchise Tax Board records in November 2020 to assist in verifying the income of PUA claimants who could not be automatically verified through these procedures. Such claimants were required to submit additional documentation to EDD for a manual review. Regarding the manual processing of the income documents to substantiate the PUA weekly benefit amounts that have been increased above the minimum California WBA of $167, and the verification of employment or self-employment substantiation (known in California as “Self-employment/Employment Substantiation” or “SEES”), based on the U.S. Department of Labor’s (DOL) guidance in Unemployment Insurance Program Letter 05 24, EDD notified DOL on February 6, 2024, that California Unemployment Insurance Code (CUIC) section 1376 bars EDD from resolving the wage verification and self-employment verification items. Section 1376 provides that EDD cannot establish overpayments more than one year after the close of the benefit year in which the overpayment was made unless the overpayment is found to be a result of fraud, misrepresentation, or willful nondisclosure. Given that there is no fraud in creating these overpayments on the part of the individuals identified in these populations, EDD is no longer able to establish overpayments for these populations. On May 31, 2024, DOL notified EDD that the February 6, 2024, submission regarding how California’s finality laws affect the actions required to correct the wage verification and self-employment findings is sufficient to close these findings. Estimated Implementation Date: Completed May 2024 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department

View Audit 352774 Questioned Costs: $1

Finding 554120 (2023-003)

Significant Deficiency 2023

State of California

CA

Questioned Costs Eligibility Reporting § 200.303

Reference No. 2023-003: The EDD resumed adjudicating all potential eligibility issues as of January 2021 and completed the retroactive determination workload on April 30, 2023. Estimated Implementation Date: Completed April 2024 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch ...

Reference No. 2023-003: The EDD resumed adjudicating all potential eligibility issues as of January 2021 and completed the retroactive determination workload on April 30, 2023. Estimated Implementation Date: Completed April 2024 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department

View Audit 352774 Questioned Costs: $1

Finding 553785 (2023-004)

Significant Deficiency 2023

Community Health Center in Cowley County

KS

Special Tests & Provisions Eligibility

We acknowledge that issues were identified in our internal review processes concerning the application of sliding fee adjustments. To address these gaps, we have implemented corrective actions, including conducting weekly meetings with frontline staff and the billing revenue department to ensure bet...

We acknowledge that issues were identified in our internal review processes concerning the application of sliding fee adjustments. To address these gaps, we have implemented corrective actions, including conducting weekly meetings with frontline staff and the billing revenue department to ensure better alignment and communication. Additionally, we have formalized our training programs to reinforce adherence to policies and procedures. These steps are part of our commitment to improving our internal controls and ensuring compliance with program requirements. In addition, we have updated our Financial and Sliding Fee policies.

View Audit 352374

Finding 547550 (2023-003)

Material Weakness 2023

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements:...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Significant Deficiency in Internal Control over Compliance for Eligibility: Emergency Housing Vouchers Material Weakness in Internal Control over Compliance for Eligibility: Section 8 Housing Choice Vouchers Program Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 3,328 units. Of a sample size of fifty-four (54) tenant files, the following was noted: • One tenant file was missing entirely • Original application was missing in 6 files • Lead based paint form was missing in 3 files • Signed lease was missing in 3 files Our sample size is statistically valid. Known Questioned Costs: $88,087 Cause: There is significant deficiency in the Emergency Housing Vouchers Program and a material weakness in the Section 8 Housing Choice Vouchers Program in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Emergency Housing Vouchers Program is in non-compliance and the Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Jonathan Campbell, Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2024.

View Audit 351739 Questioned Costs: $1

Finding 547496 (2023-002)

Significant Deficiency 2023

Montgomery Housing Partnership, INC

MD

Eligibility HUD Housing Programs Subrecipient Monitoring

Management hereby provides a statement of concurrence regarding the findings related to 4 out of the 9 tested tenants who did have the annual tenant recertification from completely timely. Additionally, Management hereby provides a statement of concurrence regarding 1 out of 9 tenants tested did not...

Management hereby provides a statement of concurrence regarding the findings related to 4 out of the 9 tested tenants who did have the annual tenant recertification from completely timely. Additionally, Management hereby provides a statement of concurrence regarding 1 out of 9 tenants tested did not have the accurate amount of adjusted annual income reported on the tenant recertification form. Management will begin the recertification process 120 days prior to the recertification effective date to ensure adequate time for preparation and review. Management will issue a Notice to Vacate to any household that has failed to provide required documentation 30 days prior to the recertification effective date. Furthermore, income calculations will be thoroughly reviewed to ensure all sources of income and assets are calculated accurately and without the possibility of income discrepancies. Both tasks will primarily be handled by the Property Manager and Assistant Property Manager with additional assistance and oversight from the Regional Director and Assistant Regional Directors.

View Audit 351691

Finding 546943 (2023-006)

Material Weakness 2023

Municipality of Juana Diaz

PR

HUD Housing Programs Subrecipient Monitoring Eligibility

Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation f...

Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation for each reexamination executed.

View Audit 351312

Finding 541800 (2023-004)

Significant Deficiency 2023

Lake County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports i...

Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports in the DHS METS system to verify that all documentation is entered and verified. Additional procedures have been implemented to verify that transfer cases within the MAXIS system contain all necessary documentation. Anticipated Completion Date: 12-31-2024

View Audit 350710

Finding 541798 (2023-002)

Material Weakness 2023

Housing Authority of Covington

KY

Questioned Costs Internal Control / Segregation of Duties Eligibility

Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this cor...

Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2024.

View Audit 350707 Questioned Costs: $1

Finding 539555 (2023-004)

Material Weakness 2023

Community Health Centers of Arkansas, Inc.

AR

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Community Health Centers of Arkansas, Inc. Responsible Party: Tafta McCain Audit Period Ending: June 30, 2023 Management's Response to Audit Condition Reference Number: 2023-004 Criteria – Suspension and debarment (2 CFR 180) Non-federal entities are prohibited from contracting with or making suba...

Community Health Centers of Arkansas, Inc. Responsible Party: Tafta McCain Audit Period Ending: June 30, 2023 Management's Response to Audit Condition Reference Number: 2023-004 Criteria – Suspension and debarment (2 CFR 180) Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition Identified – The Organization was unable to provide evidence vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Management's Response – Management acknowledges the audit finding related to suspension and debarment compliance under Federal Program: Grant for New and Expanded Services under the Health Center Program (Federal Assistance Listing Number 93.527; Federal Award Year 2022-2023). We are committed to implementing corrective measures to address the identified deficiencies and ensure full compliance with 2 CFR 180 regulations. Corrective Actions Taken: 1. Established & Implemented Suspension & Debarment Verification Procedures: o A new accounting system with a centralized procurement tracking system has been implemented and is currently being used. Bill.com is used to record vendor information including Sam.gov vendor eligibility documentation. o All vendors are verified using Sam.gov. and documentation is kept in the electronic vendor file in Bill.com. This process was implemented in March 2024 and is ongoing. 2. Monitoring: o The Finance team conducts annual self-assessments to ensure vendor eligibility documentation is current and up to date. Any vendors that are suspended, debarred, or otherwise excluded from federal assistance programs are reported to the Executive team to ensure compliance. We believe that these actions will significantly mitigate the risks associated with the identified conditions and strengthen our internal control environment and align our procurement practices with federal regulations.

View Audit 350104

Finding 538983 (2023-002)

Material Weakness 2023

Weston Senior Citizens Housing, Inc.

MO

Eligibility Subrecipient Monitoring Material Weakness

Finding 2023-002 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements E - Eligibili...

Finding 2023-002 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action(s) We will follow procedures to ensure tenant eligibility and will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date June 30, 2024

View Audit 349655

Finding 528739 (2023-002)

Significant Deficiency 2023

Action Against Hunger - USA

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.

View Audit 346792

Finding 528671 (2023-006)

Material Weakness 2023

Trinity Acres Housing Corporation

IL

Eligibility

The Project will adhere to the HUD rent subsidy program in accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD.

View Audit 346684

Finding 528556 (2023-005)

Material Weakness 2023

County of Fulton New York

NY

Eligibility

Director will retrain staff on need for review and signature on all applications/recertifications. Director will ensure review od a sample of 6 cases every 4 months.

View Audit 346561

Finding 525883 (2023-008)

Material Weakness 2023

County of Solano

CA

Eligibility Material Weakness

Finding 2023‐008 Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Eligibility Type ...

Finding 2023‐008 Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: Solano County agrees that eligibility determinations and redeterminations including obtaining documentation and verifications should be performed annually to determine if individuals are eligible in accordance with the compliance requirements of the programs. Since the current single audit timeframe, we have made several changes in how we approach overdue redetermination. Maintaining adequate staffing for IHSS clients is an ongoing goal, but not the only approach to this issue. We have increased accountability for our Social Workers’ work by assigning cases to them and following completion of these cases. We are using performance improvement plans and other supports to ensure Social Workers are meeting the performance standard. We have created a more efficient case documentation tool which may save time. Overtime is offered to staff to support extra case work. We participate in State level discussions related to advocacy, budget requests for IHSS administrative funding and related issues. Responsible Individual(s): Gwendolyn Gill, Health Services Administrator Bela Matyas, Chief Deputy Director Anticipated Completion Date: July 1, 2024

View Audit 345033

Finding 525873 (2023-004)

None 2023

County of Solano

CA

Eligibility Special Tests & Provisions Material Weakness

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Pass‐through: California Department of Social Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Allowable Costs,...

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Pass‐through: California Department of Social Services Award No. and Year: 1946001347 A7, 2022/2023 Compliance Requirement: Allowable Costs, Eligibility, and Special Tests and Provisions Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Noncompliance Views of Responsible Officials and Corrective Action Plan: Solano County has policies and procedures as well as systematic processes set up to ensure the required collection and documentation of the applicant’s intent to cooperate with child support. It is Solano County’s policy that the Child Support Questionnaire and Notice and Agreements be processed which require workers to: • Conduct an interview either via telephone, or in-person with the applicant, print the forms, and document the County Use Section which requires worker’s signature and date. • Mail the form to the applicant for a wet signature or collect the signature via electronic means. • Upon return, review the CW2.1 form(s) for completeness. • Initiate the required case action(s) based upon information provided on the forms. Solano County has a Quality Assurance Unit of lead workers to conduct 2-3 case reviews per month for all workers. Case reviews are a valuable tool in assessing case accuracy and recognizing quality casework. The case reviews are used to develop and strengthen worker and supervisory skills, provide structure for measuring results, identify, correct and prevent errors, and strengthen accountability to the programs and services we delivery as an agency. Specific corrective actions are outlined below to prevent this error in the future: • The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the pertinent CalWORKs Eligibility Handbook sections with verbiage to emphasize the following: o The requirement to review and collect the information needed to complete the notice and agreement (form CW2.1) for child, spousal, and medical support from the applicant. o That the case be authorized according to program rules only after required forms are received by the county, reviewed to ensure that the case is updated with the correct information, documented in the case journal, and the form(s) scanned into the document imaging system. o Highlight these requirements when training this topic. • The CalWORKs Program Specialist will discuss the findings and requirement in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers. o Issue a reminder to all staff. o Written material will be published in the Monthly Program Support Newsletter to all staff. Responsible Individual(s): Daniel Horel, Employment and Eligibility Services Manager Thomas West, Employment and Eligibility Services Manager Diana Hernandez, Employment and Eligibility Services Manager Anticipated Completion Date: May 31, 2024

View Audit 345033

Finding 525709 (2023-009)

Significant Deficiency 2023

Child Development Services

ME

Allowable Costs / Cost Principles Eligibility Reporting

CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, ...

CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, parameters will be put in place to alert staff when an item is out of date along with reports being run and shared weekly on missing and/or outdated documents. The new data system is planned to be in place for July 2025. CDS has had many struggles with staffing and has added positions to strengthen the controls. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025

View Audit 344878

Finding 525266 (2023-005)

Material Weakness 2023

Young Mens Christian Association of Boulder Valley

CO

Questioned Costs Allowable Costs / Cost Principles Eligibility

Recommendation – We recommend that management ensure that non-payroll costs charged to the program are allowable costs to ensure future compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions – All non-payroll costs are reviewed by a supervisor be...

Recommendation – We recommend that management ensure that non-payroll costs charged to the program are allowable costs to ensure future compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions – All non-payroll costs are reviewed by a supervisor before being approved. This supervisor review includes which programs are being charged along with other internal coding. Management has emphasized the requirements for supervisors to review invoices to verify programs are being properly charged along with other internal coding.

View Audit 344486 Questioned Costs: $1

Finding 524631 (2023-001)

None 2023

Town of Kearny

NJ

Questioned Costs Cash Management Eligibility

Project Worksheets for FEMA reimbursements will be made available for the audit

View Audit 344064 Questioned Costs: $1

Finding 523357 (2023-015)

Significant Deficiency 2023

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Finding No.: 2023-015 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) All documents were provided to HAF for client’s eligibility for the program. However, due to a move, file was misplaced. Records Management SO...

Finding No.: 2023-015 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) All documents were provided to HAF for client’s eligibility for the program. However, due to a move, file was misplaced. Records Management SOPs will be updated to have all documentation stored electronically.

View Audit 342645 Questioned Costs: $1

Finding 523349 (2023-009)

Material Weakness 2023

Government of Guam

GU

Questioned Costs Special Tests & Provisions Eligibility

Finding No.: 2023-009 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Agency disagrees with the finding. [Case Numbers 600020362, 300075627 and 300073890] Documentation was provided to auditor electronically on 09/03/2024. Additional documentati...

Finding No.: 2023-009 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Agency disagrees with the finding. [Case Numbers 600020362, 300075627 and 300073890] Documentation was provided to auditor electronically on 09/03/2024. Additional documentation was provided in person on 11/15/2024 because the files were too large to send via email. [Case Number 201301439] The additional documentation related to the "processing of the household size of the applicant, resulting in an overpayment" was included in the files provided on 11/15/2024 to dispute this finding. Additional information was provided to explain. 201301439 -benefit amount is for a household size of 8 based on the renewal and change reports submitted during the certification period 3/1/2024-02/29/2024. Benefit amount indicated on the audit report says $312, which was not what was issued. Screenshots of this process was provided. 600020362 – The notice of action was provided and all other documents for this case. Details of corrective actions and target dates are set forth in GovGuam’s Corrective Action Plan.

View Audit 342645 Questioned Costs: $1

Corrective Action Plans

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