Corrective Action Plans

Finding 66 (2022-001)

Material Weakness 2022

County of Madera

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient....

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.

View Audit 61 Questioned Costs: $1

Finding 1172426 (2021-005)

Material Weakness 2021

Housing Authority of the City of Tulsa

OK

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: Th...

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed a reconciliation of required monthly replacement reserve deposit amounts for all affected properties and updated automated accounting system entries to reflect correct deposit levels. A monitoring checklist and monthly financial review process have been established to verify ongoing compliance. Finance staff received targeted training regarding reserve funding requirements and contract documentation. Name(s) of the contact person(s) responsible for corrective action: Julie Ward, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 385538

Finding 1172424 (2021-004)

Material Weakness 2021

Housing Authority of the City of Tulsa

OK

HUD Housing Programs Eligibility Significant Deficiency

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. We recommend that the Authority should review their examination policies to ensure that all ex...

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. We recommend that the Authority should review their examination policies to ensure that all examinations are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A comprehensive audit of tenant files was completed to confirm accuracy of medical deductions, recertification timeliness, and documentation requirements. The Management Analyst now performs ongoing file audits and coordinates with property managers to correct discrepancies promptly. Recertification scheduling is now supported by workflow reminders and supervisory tracking to prevent future delays. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2025

View Audit 385538

Finding 1172422 (2021-003)

Material Weakness 2021

Housing Authority of the City of Tulsa

OK

HUD Housing Programs Cash Management Significant Deficiency

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for ensuring that contract rent changes are implemented and evidenced timely and accurately, and establish a method that ensures compliance. Explanation of disagreement with au...

Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for ensuring that contract rent changes are implemented and evidenced timely and accurately, and establish a method that ensures compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority reviewed and updated procedures for implementing contract rent increases and configured automated financial system flags to ensure that rent adjustments are applied on their effective dates. The Management Analyst now verifies contract rent changes during monthly internal reviews, and staff were retrained on rent adjustment documentation and approval workflows. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2025

View Audit 385538

Finding 1172420 (2021-002)

Material Weakness 2021

Housing Authority of the City of Tulsa

OK

HUD Housing Programs

Housing Choice Voucher Program – ALN #14.871 Recommendation: We recommend that the Authority should review their reexamination policies to ensure that all reexaminations are performed timely and that all necessary documentation is maintained for each reexamination. Explanation of disagreement with a...

Housing Choice Voucher Program – ALN #14.871 Recommendation: We recommend that the Authority should review their reexamination policies to ensure that all reexaminations are performed timely and that all necessary documentation is maintained for each reexamination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Choice Voucher team has implemented enhanced monitoring tools to ensure timely completion of annual reexaminations, including monthly deadline dashboards and task workflow alerts. The Compliance team conducts monthly reconciliation reviews to verify all reexams and documentation are processed timely. Staff have also completed recertification and verification refresher training. Name(s) of the contact person(s) responsible for corrective action: Teresa Wolfe, Assistant Vice President Planned completion date for corrective action plan: December 31, 2025

View Audit 385538

Finding 1167847 (2021-003)

Material Weakness 2021

Northern Marianas Housing Corporation

FM

HUD Housing Programs Reporting

Corrective Action: NMHC will strengthen controls over compliance with applicable Uniform Financial Reporting Standards reporting requirements and the timely reconciliation of its general ledger accounts. NMHC will make sure to distinguish the reporting between the VMS and FDS for reporting purposes ...

Corrective Action: NMHC will strengthen controls over compliance with applicable Uniform Financial Reporting Standards reporting requirements and the timely reconciliation of its general ledger accounts. NMHC will make sure to distinguish the reporting between the VMS and FDS for reporting purposes only.

View Audit 379196

Finding 1167846 (2021-002)

Material Weakness 2021

Northern Marianas Housing Corporation

FM

Subrecipient Monitoring Eligibility HUD Housing Programs

Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind...

Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind them of their insurance status. Moving forward, we will be sending out demand notices to those listed accounts that were affected. Corrective Action for Condition 2: This loan account is noted and being monitored to ensure that future policy coverage accurately reflects the loan amount as cited. Corrective Action for Condition 3: Property insurance coverage for HP-367, HNC-403 and HNC-534 were subsequently renewed on 4/28/2022, 8/30/2022 and 11/16/2021, respectively. MCD will ensure that these account policies are being monitored for subsequent updates and renewals. Corrective Action for Condition 4: MCD will ensure moving forward that these accounts are carefully monitored and in compliance with required annual recertifications. Corrective Action for Condition 5: The two loan accounts, HL-178 and HL-196 were underwritten twenty years ago; therefore, corrective action regarding these two accounts would not be applicable. MCD verified and confirmed that the required document was not in the respective files. It is also possible the document was received but might have been misplaced or got lost in the process. Corrective Action for Condition 6: MCD will be unable to perform any corrective action to obtain such document as account is nearly twenty years old. It should be noted that the account has been referred for collection. Corrective Action for Condition 7: MCD will be unable to perform any corrective action to obtain such document as nearly twenty years has lapsed (possible misfiling or misplaced).

View Audit 379196

Finding 1164243 (2021-007)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over reasonable rent determinations to ensure that they are performed timely, files are maintained, and the approved rent is properly carried forward to the HUD-50058. Explan...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over reasonable rent determinations to ensure that they are performed timely, files are maintained, and the approved rent is properly carried forward to the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reinforced internal controls and accountability procedures to ensure that reasonable rent determinations are consistently performed and properly documented in compliance with HUD regulations. The HCV Director has assumed responsibility for reviewing and approving all reasonable rent determinations and will continue to monitor compliance until the Compliance Manager is hired in January 2026. Name(s) of the contact person(s) responsible for corrective action Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/25

View Audit 373527 Questioned Costs: $1

Finding 1164242 (2021-006)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD-50058 information is inputted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD-50058 information is inputted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will hire a Compliance staff person for the HCV Program in January 2026 to provide dedicated oversight of eligibility determinations, quality control, and ongoing staff training. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 1/31/26

View Audit 373527

Finding 1164241 (2021-005)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations. - Train staff on proper documentation and verification protocols for income, citizen...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations. - Train staff on proper documentation and verification protocols for income, citizenship/immigration status, Social Security numbers, and student eligibility. - Conduct a file audit to identify and correct any improperly admitted tenants. - Update its Administrative Plan to reflect accurate eligibility screening procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to the high level of staff turnover, all HCV personnel will be retrained on verification requirements, eligibility documentation standards, and proper file maintenance. PRHA is also strengthening long-term compliance monitoring and accountability measures. The Authority will hire a Compliance staff person for the HCV Program in January 2026 to provide dedicated oversight of eligibility determinations, quality control, and ongoing staff training. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 1/31/26

View Audit 373527 Questioned Costs: $1

Finding 1164239 (2021-003)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagre...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Files will not be placed in storage until after the agency audit is completed. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025

View Audit 373527

Finding 1164238 (2021-002)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over HQS inspections and abatements to ensure the controls are properly implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over HQS inspections and abatements to ensure the controls are properly implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new HCV Director has been appointed and will perform monthly compliance reviews of failed inspections to ensure timely abatement enforcement and documentation accuracy. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025

View Audit 373527 Questioned Costs: $1

Finding 1161495 (2021-006)

Material Weakness 2021

Bristow Housing Authority

OK

HUD Housing Programs

Corrective Action Plan Finding: Finding 2021-006-Late Filing of Audit Report-Reporting and Special Tests Condition: This audit report is past-due. Corrective Action Planned We are aware of the filing deadlines. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918...

Corrective Action Plan Finding: Finding 2021-006-Late Filing of Audit Report-Reporting and Special Tests Condition: This audit report is past-due. Corrective Action Planned We are aware of the filing deadlines. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 371390

Finding 1161494 (2021-005)

Material Weakness 2021

Bristow Housing Authority

OK

HUD Housing Programs Reporting

Corrective Action Plan Finding: Finding 2021-005-Board Minutes-Reporting Condition: We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the boar...

Corrective Action Plan Finding: Finding 2021-005-Board Minutes-Reporting Condition: We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the board met. Corrective Action Planned As noted above, the Authority now holds regular board meetings and the minutes are generated. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 371390

Finding 1161493 (2021-002)

Material Weakness 2021

Bristow Housing Authority

OK

Eligibility HUD Housing Programs

Corrective Action Plan Finding: Finding 2021-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 18 files, 4 of which were audit year move-ins, and 14 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 14 re-...

Corrective Action Plan Finding: Finding 2021-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 18 files, 4 of which were audit year move-ins, and 14 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 14 re-examinations. We did note them for the 4 move-ins. (b)-We were unable to find the required annual review of the utility allowances. The January 27, 2020 Minutes discuss utility allowances and approve new ones. However, the minutes do not reflect for which period the new allowances covered. In addition, there was no documented analysis of whether utility rates had increased beyond the level which required revision, and whether the allowances changed or instead were a holdover from the old rates. (c)-We were unable to view the waiting list, and thus could not review whether the 4 move-ins reached the top of the list. (d)-One required Enterprise Income Verification (EIV} was not present in the proper time frame for the 18 files reviewed. (e)-Of the 14 re-examinations we reviewed, one was past-due when done. (f)-We were unable to review documentation of the review of flat rents. Corrective Action Planned As noted previously, we were not the management during this audit period. Our initial Cooperative Agreement was executed November 14, 2023. We believe we have corrected the noted deficiencies. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 371390

Finding 1161492 (2021-001)

Material Weakness 2021

Bristow Housing Authority

OK

HUD Housing Programs

BRISTOW HOUSING AUTHORITY 1110 S. Chestnut Bristow, OK 74010 Phone No. (918) 367-5558 Fax No. (918) 367-2341 HOUSING AUTHORITY OF BRISTOW, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Corrective Action Plan Finding: 2021-001-Inadequate Internal Controls Over Disbursements and Payables-Al...

BRISTOW HOUSING AUTHORITY 1110 S. Chestnut Bristow, OK 74010 Phone No. (918) 367-5558 Fax No. (918) 367-2341 HOUSING AUTHORITY OF BRISTOW, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Corrective Action Plan Finding: 2021-001-Inadequate Internal Controls Over Disbursements and Payables-Allowable Costs Condition: (a)-We reviewed an initial sample of 44 disbursements for the General Fund that covers the Low Rent program. No support was available for 6 of the disbursements, that totaled $11,387. All of the payees appeared to be normal vendors used in the Authority’s regular business dealings. (b)-We reviewed an initial sample of 40 Housing Choice Vouchers. No exceptions were noted. (c)-We also reviewed 25 Section 8 payments. We noted no exceptions in our review of supporting information or cancelled checks for these disbursements. (d)-In our other tests, we reviewed 9 other disbursements which totaled $23,634 which were not supported by invoices. All of the payees appeared to be normal vendors used in the Authority’s regular business dealings. (f)-Payroll taxes, payments to the IRA Simple Plan, and payments to various vendors were not timely paid, and significant amounts were owed at year-end. Corrective Action Planned I am Diane Adams, Executive Director of the Housing Authority of the City of Shawnee, Oklahoma and Designated Person to answer these findings. The Shawnee PHA executed a Cooperative Agreement with the Bristow Housing Authority, effective December 1, 2023. The Agreement was subsequently extended through November 30, 2025. We have worked diligently to address and correct the deficiencies that we have encountered. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 371390

Finding 576068 (2021-001)

Material Weakness 2021

Salem Housing Development Corporation

NE

HUD Housing Programs

Management agrees with the recommendation and submitted the audited financial statements to HUD. No further action is required.

View Audit 365960

Finding 576064 (2021-002)

Material Weakness 2021

Salem Housing Development Corporation

NE

Questioned Costs Cash Management HUD Housing Programs

Management agrees with the recommendation and will fund the residual receipts account during 2025.

View Audit 365960 Questioned Costs: $1

Finding 571229 (2021-001)

Significant Deficiency 2021

Springfield Senior Citizens Housing, Inc.

NJ

Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2021-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Singl...

Statement of Condition 2021-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 as soon as practical. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 will be submitted to the federal audit clearinghouse as soon as practical.

View Audit 362112

Finding 562194 (2021-004)

Material Weakness 2021

Mississippi County Public Facilities Board

AR

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...

Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025

View Audit 357800

Finding 562192 (2021-002)

Significant Deficiency 2021

Mississippi County Public Facilities Board

AR

HUD Housing Programs Reporting

Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...

Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025

View Audit 357800

Finding 558085 (2021-011)

Material Weakness 2021

Housing Authority of Alto

TX

HUD Housing Programs Reporting

Corrective action planned: Compliance calendar implemented; reports finalized at least 2 weeks before due date. Contact person: Candice Ivory, Executive Director. Anticipated completion date: June 1, 2025/ Ongoing Monitoring

View Audit 354943

Finding 558084 (2021-010)

Material Weakness 2021

Housing Authority of Alto

TX

HUD Housing Programs Internal Control / Segregation of Duties

Corrective action planned: Revised control procedures and checklist system for future SEMAP submissions with backup file requirements. Updated ADMIN plan to enforce Quality Assurance procedure, to be performed quarterly. Contact person: Candice Ivory, Executive Director / Deputy Director Antic...

Corrective action planned: Revised control procedures and checklist system for future SEMAP submissions with backup file requirements. Updated ADMIN plan to enforce Quality Assurance procedure, to be performed quarterly. Contact person: Candice Ivory, Executive Director / Deputy Director Anticipated completion date: May 31, 2025/ Ongoing Monitoring

View Audit 354943

Finding 558083 (2021-009)

Material Weakness 2021

Housing Authority of Alto

TX

HUD Housing Programs

Corrective action planned: Staff retrained on HUD requirements. Standard audit process implemented for incoming and annual recertifications. Quarterly file reviews and a new checklist for income verification implemented. Contact person: Candice Ivory, Executive Director / Deputy Director Anticip...

Corrective action planned: Staff retrained on HUD requirements. Standard audit process implemented for incoming and annual recertifications. Quarterly file reviews and a new checklist for income verification implemented. Contact person: Candice Ivory, Executive Director / Deputy Director Anticipated completion date: July 31, 2025/ Ongoing Monitoring

View Audit 354943

Finding 556181 (2021-007)

Material Weakness 2021

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this...

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance. • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail. • Review these procedures annually to ensure ongoing compliance with the grant’s period of performance.

View Audit 354872

Corrective Action Plans

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