Corrective Action Plans

Finding 1153872 (2024-004)

Material Weakness 2024

IL

HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted ...

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted in accordance with direction from HUD to ensure inspections missed due to COVID-19 waivers were completed. CHA will continue to monitor HQS inspections scheduling program-wide via Yardi reporting and Power BI dashboards to ensure compliance with HUD mandated timelines. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153871 (2024-003)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties § 200.303

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis an...

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis and related approvals. To address this, the CHA has established a Compliance Team to oversee documentation retention and review processes. In 2025, CHA has instituted procedures to ensure all supporting documentation is retained, including: • Inputs from the third-party vendor’s analysis of utility allowance schedule changes; • Evidence of management’s review and approval of the annual utility allowance schedule; • Signed and dated utility allowance notice with effective date instructions and copies of the new schedules. • The final report is maintained in a central location by the user group, ensuring accessibility for reference and audit purposes. Timeline • Implementation began Quarter 3 2025 and is ongoing. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: End of 3rd Qtr. 2026

View Audit 366932

Finding 1153870 (2024-002)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes...

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes Division was established to identify and address historic indoor environmental health hazards and proactively engage CHA programs in primary prevention strategies. In addition to regulatory lead and asbestos compliance, the Healthy Homes team will engage on mold, pest/pesticides, indoor air quality, and other indoor environmental concerns. Strategies include, but are not limited to: • Establish a compliance assurance protocol and tracking system and engage appropriate regulatory agencies (HUD, Illinois Department of Public Health, U.S. Environmental Protection Agency, Chicago Department of Public Health) • Establish records management schedule related to inspections, abatement or remediation, and clearance testing • Draft Quality Assurance Performance Plan and Scientific Integrity Policy • Track, route, and review applicable healthy homes-related work orders • Create screening and assessment criteria (for inspection schedules) • Provide basic environmental health training to CHA staff and media-specific training to appropriate programs (for instance, mold cleanup for Property Operations Managers) • Coordinate training and review certification/license of CHA contractors (construction vendors and property management firms) • Establish policies, procedures, and best practices guidance Timeline: Spring/Summer 2025: - Healthy Homes Team (within PAM) established and full team build out begins. Team hiring will be complete by September 2025. o Healthy Homes Director (1) o Environmental Health and Safety Managers (2) o Environmental Health and Safety Analysts (2) o Quality Assurance/Quality Control Analyst (1) - Coordinated renovation, repair, and painting (RRP) training for construction vendors, inhouse construction project management, and Property Management firms (16 courses, 20 participants each, between June and October). RRP is a federal regulation that requires lead-safe work practices in targeted housing. Established CHA’s RRP Policy that requires all construction and maintenance staff and vendors to be RRP certified by November 2025. All maintenance, repair, renovation, rehabilitation, or construction work will be done under RRP, in both target and non-target housing. Current and ongoing into 2026: - Drafting policies, procedures, and best practices guidance for construction and property operations, including but not limited to life-cycle abatement manual, lead safe work practices, safe mold clean-up and best practices, and lead abatement during unit turns - Creating a data management system which includes relevant unit inventory and recurrent inspection schedules. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: Q1 2026

View Audit 366932

Finding 1153856 (2024-009)

Material Weakness 2024

Florida Crown Workforce Board, INC

FL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2024-009 WIOA Cluster Matching Noncompliance Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "(1) A local area may expend no more than 10 percent of the Adult, Dislocated Worker, ...

2024-009 WIOA Cluster Matching Noncompliance Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "(1) A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations." Condition: In the current year, the Organization failed to expend no more than 10% in administrative costs in the WIOA cluster, expending 13.31%. Cause: The Organization did not properly monitor administrative expenses for the WIOA Cluster to ensure that the overall percentage allocated to administrative expenses was no more than 10%. Effect: The Organization was not in compliance with the Matching requirements under the WIOA cluster. Recommendation: We recommend that the Organization ensure that expenses - and specifically administrative expenses - be properly tracked to ensure compliance with WIOA cluster grant requirements. Response: Management concurs with the finding and recommendation. Due to the termination of awards effective June 28, 2024, FL Crown did not have the ability to reclassify administrative costs to subsequent program year awards. The new consolidated entity, LWDB 26, monitors the 10% cap with each monthly cash draw and benefits from having an interlocal agreement with Alachua County to provide administrative support services at a capped rate of 3.5% of formula awards.

View Audit 366929 Questioned Costs: $1

Finding 1153846 (2024-008)

Material Weakness 2024

Florida Crown Workforce Board, INC

FL

Questioned Costs Eligibility Internal Control / Segregation of Duties

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Develo...

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Development Board (LWDB) must perform its own assessment of the eligibility requirements of participants for WIOA cluster programs. Condition: In the current year, of the six participants tested for eligibility assessments by the LWDB, the LWDB was unable to provide the applicable eligibility forms and documentation of eligibility determinations. Cause: Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within the LWDB, and movement to a new office, the LWDB was not able to locate the applicable eligibility forms and documentation of eligibility determinations. Effect: No supporting documentation for four participants was available, and therefore, we were unable to ascertain if the LWDB completed the required eligibility forms and if the required documentation and assessment of participant eligibility was completed. Recommendation: We recommend that the Organization ensure proper documentation as required by WIOA is retained and accessible to document compliance with grant requirements. Response: Management concurs with the finding and recommendation. The missing supporting documentation for the four participants was a result of the certain documents not being turned over from LWDB 7 to LWDB 9 during the transition period. The new consolidated entity, LWDB 26, has processes in place to track and store all required eligibility forms, utilizing a secure document management system. Additionally, LWDB 26 has internal and external Quality Assurance reviews, including annual Florida Commerce monitoring, to assure eligibility requirements are met, documented and stored for each participant.

View Audit 366929 Questioned Costs: $1

Finding 1153836 (2024-001)

Material Weakness 2024

Casa De Amparo

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent f...

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent future misstatements and ensure compliance with federal reporting requirement.

View Audit 366927 Questioned Costs: $1

Finding 1153816 (2024-007)

Material Weakness 2024

Gadsden County District School Board

FL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure required time and effort logs are kept in the District's fiscal management system and routine submission of forms is enforced by the grant managers. Anticipated Completion Date: June 30, 2026 Respo...

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure required time and effort logs are kept in the District's fiscal management system and routine submission of forms is enforced by the grant managers. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Marleni Bruner, Joanette Thomas, Lisa Robinson

View Audit 366909

Finding 1153808 (2024-003)

Material Weakness 2024

Peace Villa Inc.

MN

Internal Control / Segregation of Duties

Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency while also evaluating mitigating co...

Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management is attempting to mitigate the associated risks by doing the following: 1. Identifying areas lacking segregation of duties and where there are higher risks of fraud occurring. 2. Implementing limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Using the knowledge of management and the Board to review accounting records and reports, b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will monitor the effectiveness of the above actions and make changes as considered appropriate. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan to review the recommendations and take appropriate action.

View Audit 366903

Finding 1153807 (2024-002)

Material Weakness 2024

Peace Villa Inc.

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official R...

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.

View Audit 366903

Finding 1153806 (2024-001)

Material Weakness 2024

Peace Villa Inc.

MN

Internal Control / Segregation of Duties

Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization will review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. b) Official Responsible for Ensuring Corrective Action: Br...

Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization will review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the adjusting journal entries and approve them. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.

View Audit 366903

Finding 1153799 (2024-002)

Material Weakness 2024

Maxton Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 366895

Finding 1153798 (2024-004)

Material Weakness 2024

Full Circle Communities, INC

IL

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Managem...

Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation. Management is in the process of implementing internal control processes to ensure compliance with applicable regulations. The audit report for the year ended December 31, 2024 has been submitted to HUD. No further action is required.

View Audit 366892

Finding 1153794 (2024-001)

Material Weakness 2024

Dade County Federal Credit Union

FL

Material Weakness Period of Performance Reporting

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control ...

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control procedures will be developed and implemented in December 2025 and the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025.

View Audit 366889

Finding 1153793 (2024-001)

Material Weakness 2024

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 366887

Finding 1153792 (2024-002)

Material Weakness 2024

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 366887

Finding 1153789 (2024-005)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through ...

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Brown-Nicollet Community Health Services Pass-Through Number: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County have a secondary person review these reports before they are submitted to DHS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153786 (2024-004)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency:...

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153783 (2024-003)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota De...

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153775 (2024-002)

Material Weakness 2024

Housing Authority of the County of Butte

CA

Reporting Internal Control / Segregation of Duties § 200.512

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure tha...

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure that any delays are addressed promptly Authority Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change to ensure timeliness of completing the necessary processes with the annual audit.

View Audit 366871

Finding 1153774 (2024-001)

Material Weakness 2024

Housing Authority of the County of Butte

CA

Equipment & Real Property Management Internal Control / Segregation of Duties

Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agr...

Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan.

View Audit 366871

Finding 1153773 (2024-004)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically,...

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Corrective Action Plan: WIC administration will reeducate all Nutrition staff on the WIC Program’s procedures to obtain anthropometric measurements and blood work for remote appointments and reinforce the requirement that all attempts to obtain anthropometric measurements and blood work must be documented, including providing the participant with a secure document upload link via text or a WIC Medical Referral Form to obtain the information. WIC administration will conduct monthly record review of 10 records for six months to check for compliance with WIC Program procedures and American Rescue Plan Act (ARPA) Waiver Guidance. Any subsequent findings on non-compliance will be address with individual Nutrition staff. Please see below for specific department plan: The WIC Program will implement record review specifically related to WIC Program procedures and ARPA Waiver Guidance documentation for anthropometric measurements and blood work. Contact person responsible for the corrective actions plan: Kristina Schoonmaker Anticipated completion date of corrective action: March 31, 2026 Management’s Response: Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure there is proper documentation of all required data elements moving forward.

View Audit 366864

Finding 1153772 (2024-005)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are rec...

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation Corrective Action Plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and ensure that all documents are properly retained and signed so that they can be provided upon request. Please see below for specific department plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and conduct a review of current cases. Contact person responsible for the corrective action plan: Natalie Gallagher (Natalie.Gallagher@dfa.state.ny.us) Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure that all supporting documents are properly obtained.

View Audit 366864

Finding 1153770 (2024-003)

Material Weakness 2024

County of Onondaga, New York

NY

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were ide...

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: 5 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed. 4 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was completed but not signed off by both the case worker and supervisor. This is a repeat of the finding in the prior fiscal year's audit report, 2023-002. Corrective Action Plan: The Department of Children and Family Services will reeducate staff on how to properly complete the LDS-48009 and LDSS-4810 forms so that they can be provided upon request. Please see below for specific department plan: The Department of Children and Family Services will conduct a review of current forms to ensure that they are being completed and filed correctly. This will be complete by January 31, 2026. Management’s Response: The department agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.

View Audit 366864

Finding 1153769 (2024-002)

Material Weakness 2024

County of Onondaga, New York

NY

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not...

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related to the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Corrective Action Plan: The Department of Children and Family Services will update our IVE Adoption Subsidy Process to ensure compliance. Please see below for specific department plan: The Department of Children and Family Services will reeducate staff on existing policies and procedures and update the IV-E Adoption Subsidy Determination process to ensure compliance. Contact person responsible for the corrective action plan: Megan Rooney Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The Department agrees with the findings and will make the necessary updates in our processes and procedures to ensure compliance.

View Audit 366864 Questioned Costs: $1

Finding 1153767 (2024-003)

Material Weakness 2024

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing

View Audit 366862 Questioned Costs: $1

Corrective Action Plans

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