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Finding 479070 (2022-002)
Material Weakness 2022
District of Columbia Housing Authority
MD
Eligibility HUD Housing Programs Material Weakness
2022-002 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with a...
2022-002 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP has a program eligibility team that processes applications, and once complete, the file is reviewed by a quality control and compliance officer for compliance. The Office of Audit and Compliance (OAC) shall periodically monitor this process to ensure that eligibility determination documentation is complete, accurate, and available for audit. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.
View Audit 315592
Finding 478704 (2022-006)
Material Weakness 2022
Mount Sinai Foundation, Incorporated 053-36322
NC
Questioned Costs HUD Housing Programs
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-006 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management refund any reserve for replacements withdrawals that are not expended for the HUD approved purpose. Action Taken: We agree with Finding 2022-006 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will monitor HUD approved reserve for replacements withdrawals and that they are expended for approved items. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370 Questioned Costs: $1
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-005 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-005 and the recommendation described in the accompanying schedule of findings and questioned costs. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-004 and the recommendation described in the accompanying schedule of findings and questioned costs. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370
Finding 478701 (2022-003)
Material Weakness 2022
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs Matching / Level of Effort / Earmarking
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-003 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management monitor the annual surplus cash and all required payments from any surplus cash. Action Taken: We agree with Finding 2022-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will submit a request to re-evaluate payments due based on no surplus cash available. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370
Finding 478700 (2022-002)
Material Weakness 2022
Mount Sinai Foundation, Incorporated 053-36322
NC
Questioned Costs HUD Housing Programs
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management ensure supporting documentation is maintained for all disbursements from project operations. Action Taken: We agree with Finding 2022-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will ensure supporting documentation is maintained for all disbursements from project operations. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370 Questioned Costs: $1
Finding 478699 (2022-001)
Material Weakness 2022
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.302 § 200.303
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent
View Audit 315370
Finding 478407 (2022-003)
Material Weakness 2022
Neighborhood Legal Services Michigan
MI
Questioned Costs Period of Performance Subrecipient Monitoring
Following the completion of the 2021 Single Audit, we adjusted the Organization's Accounting Policies & Procedure Manual to include detailed information outlined in HUD's electronic Line of Credit Control System (eLOCCS) inclusive of the roles and responsibilities of the system's Users and Approving...
Following the completion of the 2021 Single Audit, we adjusted the Organization's Accounting Policies & Procedure Manual to include detailed information outlined in HUD's electronic Line of Credit Control System (eLOCCS) inclusive of the roles and responsibilities of the system's Users and Approving Official. Specifically, Accounting Department Leadership (i.e., the Chief Financial Officer), designated accounting personnel (i.e., Accountants), and/or agency Executive Leadership (i.e., CEO/Executive Director), must be cognizant of a grant's period of performance.
View Audit 315097 Questioned Costs: $1
Finding 452443 (2022-001)
Significant Deficiency 2022
University of Dayton
OH
HUD Housing Programs Reporting
Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken ...
Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken to monitor and manage changes to rules and regulations promulgated by the DOEif applicable.
View Audit 313446
Finding 452438 (2022-104)
Significant Deficiency 2022
Maricopa County
AZ
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority o...
Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority of Maricopa County (HAMC) is aware of the requirement for completing annual housing standard inspections. Shortage in staff have caused some delays in annual inspection completion. Additional internal controls are being adopted to ensure Asset Manager and Property Management monthly report on completed annual inspections for all properties. The on-going monthly reporting of completed inspections for all properties must reach a 100% completion rating for all recertifying units under a HUD, LIHTC or market property. HAMC systems do monitor the completion of annual inspections, but additional staff will have to be hired to maintain the volume of inspections that are required for each property manager?s portfolio.
View Audit 313445
Finding 452387 (2022-003)
Material Weakness 2022
State of New Jersey
NJ
Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303
FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI...
FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI payment being made for the same week. The two FPUC payments issued and noted as exceptions during eligibility testing will be reviewed independently by DLWD to determine if the payments issued were to eligible recipients or not.For the PUA exceptions noted during Eligibility testing, overall the DLWD issued PUA payments to over 680,000 claimants during the COVID-19 pandemic. DLWD had controls in place to require a COVID related reason to make the claim PUA eligible and the weekly PUA certification required claimants to choose a COVID related reason for why they were out of work before they could get paid. The PUA payments in question will be reviewed independently by the DLWD to determine if the payments issued under PUA were appropriate or if they should have been paid instead under the regular UI program.COMPLETION DATE/CONTACT PERSON February 2023Ronald Marino - DLWD(609) 292-2810Ronald.Marino@dol.nj.gov
View Audit 313443 Questioned Costs: $1
Finding 449989 (2022-007)
Material Weakness 2022
Mayo Clinic
MN
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking
Finding 2022-007Federal Program InformationFederal Agency: U.S. Department of Health and Human ServicesPass-Through Entities: University of Iowa (Assistance Listing No 93.397), Massachusetts General Hospital (Assistance Listing No 93.853), and UCB Pharma, Inc. (Assistance Listing 93.866)Federal Clus...
Finding 2022-007Federal Program InformationFederal Agency: U.S. Department of Health and Human ServicesPass-Through Entities: University of Iowa (Assistance Listing No 93.397), Massachusetts General Hospital (Assistance Listing No 93.853), and UCB Pharma, Inc. (Assistance Listing 93.866)Federal Cluster: Research and Development (R&D)Assistance Listing Nos: 93.350, 93.393, 93.394, 93.395, 93.397, 93.837, 93.847, 93.853, and 93.866Award Numbers: VariousAward Periods: VariousCorrective Action PlannedManagement will review alternatives for documenting the approval of allowability of internal service charges on awards.Information Technology (IT) implemented corrective actions as planned following completion of the 2019 audit. Those corrective actions require that 1) the Principal Investigator, or authorized lab personnel, initiates new requests for service, 2) the intake process captures the requestor and project to be charged, and 3) confirmation is received before work begins. IT will continue to supplement these corrective actions with additional communications about expectations, and retrospective confirmations of ongoing work to ensure appropriate documentation exists for both new and ongoing work.The intake processes for other internal service providers will be reviewed and enhanced as needed to ensure appropriate documentation supporting the request for services is captured and retained.Persons Responsible for Corrective ActionSean Corcoran, Section Head ? Information Technology, Research Applications Sarah Ward, Vice Chair ? Financial and Accounting Services, Research Finance Kristine Williams, Operations Administrator ? Research Administrative ServicesTarget Completion DateOctober 31, 2023
View Audit 313337
State of Utah
UT
Subrecipient Monitoring HUD Housing Programs
Working Capital Reserves in Excess of Federal GuidelinesState Agency: Public Employees Health PlanFederal Program: VariousLong-term DisabilityPEHP operates as a fully functioning third party-administrator for Long-term Disability benefits for the state of Utah and other public entities in Utah. Co...
Working Capital Reserves in Excess of Federal GuidelinesState Agency: Public Employees Health PlanFederal Program: VariousLong-term DisabilityPEHP operates as a fully functioning third party-administrator for Long-term Disability benefits for the state of Utah and other public entities in Utah. Consequently, the reserves that PEHP holds and administers for the state of Utah do not relate to the payment of premium but the payment of ongoing, multi-year benefits for plan participants. These are vested benefits that PEHP would be required to pay on behalf the state for plan recipients, even if the program was discontinued and premiums were no longer collected. Because of this, PEHP will return excess premiums identified by our outside actuary while also seeking to obtain a waiver from the federal cost negotiator during 2023 to allow an increase in the number of days of working capital in compliance with federal guidelines.Medicare SupplementPEHP operates as a fully functioning third party-administrator for Medicare Supplement and Part D benefits for the state of Utah and other public entities in Utah. Consequently, the reserves that PEHP holds and administers for the state of Utah do not relate to the payment of premium but the payment of ongoing benefits for plan participants. During 2023, PEHP will seek to obtain a waiver from the federal cost negotiator to allow an increase in the number of days of working capital in compliance with federal guidelines on three grounds. First, the volatile nature of Part D pharmacy claims. Second, the relatively small dollar amount associated with Medicare premiums that can create a higher level of potential volatility. Third, the relatively small number of members covered by PEHP?s Medicare products that can also create a higher level of potential volatility.Contact Person: Rob Dolphin, CFOAnticipated Completion Date: June 30, 2024
View Audit 313334
Finding 449756 (2022-001)
Material Weakness 2022
City of Long Beach
CA
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all...
Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all HOME monitoring documents and ensure it is accessible to multiple staff. As of June 27, 2023, thirteen of the fifteen non-compliant samples have been secured and communication has been sent to retrieve the remaining two from the developers. The final two samples are due on July 21, 2023, and we fully expect to show compliance documentation by that date. If the documents are not received by the due date, the Department will continue to communicate with the developers by telephone, mail, and email to provide second and third notices. If no response is submitted by the third notice (August 7, 2023) the Department will escalate the matter to the City Attorney?s Office to formally begin taking action for non-compliance
View Audit 313326 Questioned Costs: $1
Finding 449481 (2022-002)
Material Weakness 2022
Baltimore County, Maryland
MD
Subrecipient Monitoring HUD Housing Programs Material Weakness
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required sub...
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. We also recommend the County develop internal controls and procedures to ensure the PR29-Cash on Hand reporting requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Due to the volume of the work involved to deploy millions of dollars to mitigate the adverse effect of Covid19 on housing stability we have missed and yet to file the requirement of FFTA reporting. DHCD intend to have these requirements remedied and corrected..Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 6/30/2024
View Audit 313273
State of Louisiana
LA
Allowable Costs / Cost Principles Eligibility HUD Housing Programs
Dear Mr. Waguespack:The Department of Children and Family Services has reviewed the finding ?Improper Employee Activity in Federal Program?. The Department concurs with the finding and continues to prioritize prevention and detection of improper activity associated with programs it administers. Each...
Dear Mr. Waguespack:The Department of Children and Family Services has reviewed the finding ?Improper Employee Activity in Federal Program?. The Department concurs with the finding and continues to prioritize prevention and detection of improper activity associated with programs it administers. Each employee of the Department of Children and Family Services (DCFS), as a new hire and annually, must sign and date form DCFS CS 4 Acknowledgement of Agreement to Comply with DCFS Policy Regarding Prohibited Activities and Employees Working on Cases of Relatives, Friends, Acquaintances, and/or Oneself.The Department?s Fraud and Recovery Unit initiates a review of each employee receiving benefits under the programs administered. An automated monthly report identifies all DCFS employees receiving assistance in the Supplemental Nutrition Assistance Program (SNAP) and all new cases are reviewed for eligibility by parish office staff. Any cases identified by parish office staff as suspect are submitted to the Fraud and Recovery Unit for investigation. Through their reviews, the Fraud and Recovery Unit identified improper activity by a DFCS employee. The employee was subsequently terminated and is required to repay the ineligible SNAP benefits. Additionally, the employee is barred from future employment with DCFS.DCFS reported this finding to the United States Department of Agriculture, Food and Nutrition Service, on the FNS 366B, as required. The Fraud and Recovery Unit has collected $78.00 of the debt and will continue to pursue recovery of the remaining $3,890.00 balance. Should the household cease to repay the balance the case will be referred to the Treasury Offset Program once the due process prerequisites are met.The Fraud and Recovery Unit also investigated two employees for payroll fraud. Both employees were determined to have received wages from DCFS and a secondary employer for the same hours worked. One of the employees was terminated from DCFS and the other employee resigned prior to the receipt of a termination letter. DCFS has recovered $11,349 from one former employee and is seeking recovery of the amount owed by the other former employee.DCFS will continue to investigate improper employee activities and emphasize the consequences of illegal acts. If you have any questions, please contact Rhonda Brown, Fraud and Recovery Unit Director, at Rhonda.Brown.DCFS@LA.GOV.
View Audit 312391
Family Health International
NC
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.170
Management has stressed the criticality of prompt submission through comprehensive globalcommunications from the corporate headquarters. This directive will emphasize coordinating withvarious departmental heads to reinforce the requirement across different levels of the organization.Management is im...
Management has stressed the criticality of prompt submission through comprehensive globalcommunications from the corporate headquarters. This directive will emphasize coordinating withvarious departmental heads to reinforce the requirement across different levels of the organization.Management is implementing a worldwide procurement system to structure the current reportingframework.
View Audit 312374
Finding 424944 (2022-201)
Material Weakness 2022
State of Idaho
ID
Reporting Allowable Costs / Cost Principles HUD Housing Programs § 200.303
Finding Number 2022-201: The Commission did not complete the required Federal Financial SF-425 Report for the Aging Cluster Grant program in a timely manner.Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Cor...
Finding Number 2022-201: The Commission did not complete the required Federal Financial SF-425 Report for the Aging Cluster Grant program in a timely manner.Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Corrective Action: Actions have been taken to complete SF-425 reports as they come due for each grant. A reporting workbook has been created to track awards and reporting dates. Reporting period end dates and due dates will be added to fiscal staff calendars. We will continue to keep our federal partners appraised of our progress through completion.Anticipated Corrective Action Date: 'A soft target date for completion of all past due reports is set for September 30, 2023, and a hard target date of December 31, 2023.Responsible for Corrective Action: Joe Zaher, Senior Financial SpecialistJoe.zaher@aging.idaho.gov 208-577-2864
View Audit 312368
Finding 424941 (2022-205)
Significant Deficiency 2022
State of Idaho
ID
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Number 2022-205: An expenditure was made by the Department for unallowable activities from the Elementary and Secondary School Emergency Relief (ESSER) program.Federal Program: 84.425U - Education Stabilization Fund - ARPA ESSER IIIRelated to Prior Finding: N/AAgency?s view: The Department a...
Finding Number 2022-205: An expenditure was made by the Department for unallowable activities from the Elementary and Secondary School Emergency Relief (ESSER) program.Federal Program: 84.425U - Education Stabilization Fund - ARPA ESSER IIIRelated to Prior Finding: N/AAgency?s view: The Department agrees with this finding.Corrective Action: When the Elementary and Secondary School Emergency Relief Funds {ESSER) were first awarded, it was not required that districts attach any documentation to their Grant Reimbursement Application {GRA) requests. Federal Programs will start requiring that all requests coming in through the GRA system have supporting documentation attached as of July 1, 2023, which is the beginning of our next fiscal cycle.Anticipated Corrective Action Date: We will announce this new procedure through emails and during our state-wide Consolidated Federal and State Grant Application training in April and May2023.Responsible for Corrective Action: Gideon Tolman, Chief Financial Officergtolman@sde.idaho.gov 208-332-6874
View Audit 312368 Questioned Costs: $1
Finding 420276 (2022-003)
Material Weakness 2022
Community Youth Services
WA
Questioned Costs Subrecipient Monitoring Eligibility
Finding: 2021-003CFDA: 21.023 Department of the Treasury, Agency Rental AssistancePass-Through Entity: WA Department of Commerce 2021-ComTRAP-CYS-RAAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: completed on 09/30/2022Agency?s response...
Finding: 2021-003CFDA: 21.023 Department of the Treasury, Agency Rental AssistancePass-Through Entity: WA Department of Commerce 2021-ComTRAP-CYS-RAAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: completed on 09/30/2022Agency?s response: ConcurThe organization agrees with this finding and implemented the following:We developed program guidelines in addition to the guidelines provided by the Pass-Through Entity in order to ensure internal controls are in place to mitigate fraud and/or misuse of rental assistance funds.The program personnel implemented a file checklist starting October 1, 2022, to ensure all compliance components included in the file documentation meet the criteria required for the program. The checklist and forms are reviewed prior to payment. When digital signatures cannot be obtained, verbal verification of agreement by the applicant will be documented by the program staff to include date, time, method of communication.A supervisor (Program Director, Deputy Director, or CEO) reviews the files to ensure compliance with the program guidelines, ensure third party evidence exists and that all applicable documentation is in the file to support the rental assistance request.The files will also be reviewed by the Finance Coordinator prior to submitting the payment request to the Accounting Associate to ensure eligibility is adequately documented and that third party evidence exists before funds are released to the landlord.Sincerely,Derek R. HarrisChief Executive OfficerCommunity Youth Services
View Audit 312253 Questioned Costs: $1
City of Seattle
WA
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684...
Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684.0574Theresa George, HSD Accounting Manager, 206.798.3360Corrective action the auditee plans to take in response to the finding:HSD Response:HSD as the CDBG administrator, in collaboration with its contracted consultant support TDA consulting, will complete the following steps to support the resolution of this finding associated with the pre-approval of timesheets within the Office of Housing, and the Department of Parks and Recreation.HSD will conduct a thorough review of all existing MOAs with our recipients to ensure that the language pertaining to pre-approved timesheets is clear, consistent, and aligned with federal and state regulations. HSD will also assure staff responsible for administering CBDG funds and other federal funds are oriented to federal requirements regarding the pre-approval of timesheets and will emphasize the importance of adhering to the requirements outlined in the MOAs. HSD will encourage its city partners receiving these funds to work with the City-Wide Accounting team to adopt standardized procedures for the approval, documentation, and tracking of timesheets.Office of Housing Response:The Office of Housing will change its timesheet review procedures in order to ensure manager sign-off happens no sooner than the close of business on the final day of the pay period. Current procedure is for the Office Housing Accountant to send an email reminding all managers to sign-off on timesheets; effective 10/1/23 this message will add the specific reminder that all employees funded by federal grant revenues should not have their timesheets approved until after all hours have been worked.Parks and Recreation Response:Moving forward, Seattle Parks and Recreation (SPR) will follow the City-Wide Accounting guidance provided on June 6th, 2023 which requires employees to not submit timesheets earlier than the federally grant-funded work is performed.SPR department leadership have immediately notified the CDBG management team to re-emphasize the requirement. In addition, the SPR payroll team will also provide a reminder of the requirement for all SPR staff for each payroll cycle. The SPR executive team will continue to monitor compliance relating to this recommendation.Anticipated date to complete the corrective action:Human Services Department: 12/31/2023Seattle Parks and Recreation: 9/15/2023Office of Housing:10/01/2023
View Audit 312191 Questioned Costs: $1
Holiday Drive Housing Corporation
MO
Cash Management HUD Housing Programs
Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective ActionManagement will fund residual receipts within the required timeframe going forward.Expected Date of Completion...
Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective ActionManagement will fund residual receipts within the required timeframe going forward.Expected Date of Completion: 06/30/2023
View Audit 311952
Destiny Towers, INC
MO
HUD Housing Programs
Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective Action:The reserve deposits were only made when there was sufficient cash. As a result of delayed Housing Assistance...
Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective Action:The reserve deposits were only made when there was sufficient cash. As a result of delayed Housing Assistance Payments (HAP) and delayed Project Rental Assistance Contract (PRAC) renewal, which were caused by the Government shutdown. The deposit deficiency will be cured as cash flow permitExpected Date of Completion: Not determinable.
View Audit 311944
Rodsewood Housing Corporation
MO
Cash Management HUD Housing Programs
Finding No 2022-001Name of Responsible PartyFred GibbsFK Gibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective Action- AGREES WITH RECOMMENDATION Expected Date of Completion:UNKNOWN
Finding No 2022-001Name of Responsible PartyFred GibbsFK Gibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective Action- AGREES WITH RECOMMENDATION Expected Date of Completion:UNKNOWN
View Audit 311942
Finding 409733 (2022-001)
Significant Deficiency 2022
The Healthcare Connection INC
OH
Subrecipient Monitoring HUD Housing Programs
The Healthcare Connection, Inc CORRECTIVE ACTION PLANFor the Year Ended December 31, 2022Finding 2022-001Federal program and specific federal awardU.S. Department of Health and Human Services (HHS)93.224/93.527 Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Car...
The Healthcare Connection, Inc CORRECTIVE ACTION PLANFor the Year Ended December 31, 2022Finding 2022-001Federal program and specific federal awardU.S. Department of Health and Human Services (HHS)93.224/93.527 Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program)Specific requirementHealth centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay.ConditionDuring a sample of 25 patient visit encounters, we noted that 1 patient visit from March 2022 did not have the applicable sliding fee application on file and the patient charge was adjusted down to zero.CauseThis was due to an error made by manual entry to adjust the sliding fee without sufficient support on file of the patient?s sliding fee application.Effect or potential effectA patient received a sliding fee to write off the entire charge of $210 that was not supported by a sliding fee application. Subsequent to the discovery of the error during the audit, in April 2023, the Organization was able to obtain an application from the patient to support a sliding fee to a charge of $70.Questioned costsNoneRepeat findingNoRecommendationWe recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is obtained before applying a sliding fee discount to a patient account. In addition, we suggest that management establish a policy to perform regular monitoring of a sample of patient file sliding fee applications, to ensure the sliding fee is applied correctly.Corrective ActionWe agreed with the above comment and will implement a system of monitoring sliding fee applications and continue to educate the front desk and intake staff to ensure all documentation is obtained.
View Audit 311938
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