Corrective Action Plans

Finding 498133 (2023-006)

Significant Deficiency 2023

City of Wilton

ND

Matching / Level of Effort / Earmarking Cash Management Internal Control / Segregation of Duties

Contact Person - Pattie Solberg, Auditor; Corrective Action Plan - The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date - December 1, 2024.

View Audit 320832

Finding 498130 (2023-003)

Material Weakness 2023

Town of Kingman

IN

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

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-392...

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-3921; utilities@kingmanin.com Views of Responsible Officials: 􀀃 I concur with the finding of the lack of submission of the RD 442-3. Description of Corrective Action Plan: I will work with official from USDA-RD to complete the RD 442-3. Anticipated Completion Date: I anticipate to have the RD 442-3 completed by 12/31/2024. Sincerely, Kendal Buker Clerk-Treasurer Town of Kingman

View Audit 320830

Finding 498122 (2023-002)

Material Weakness 2023

Villisca Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will investigate available alternatives to obtain the maximum internal control possible under the circumstances utilizing current personnel, including elected officials and implement them as soon as possible.

View Audit 320799

Finding 498120 (2023-002)

Material Weakness 2023

Southeast Texas Food Bank, Inc.

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

2023 – 002 – Coronavirus State and Local Recovery Funds – Food Bank Capacity Grant (ARPA) (ALN ‐21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control – Monitoring Condition and Context: The policies and procedures in place during 2023 d...

2023 – 002 – Coronavirus State and Local Recovery Funds – Food Bank Capacity Grant (ARPA) (ALN ‐21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control – Monitoring Condition and Context: The policies and procedures in place during 2023 did include proper monitoring of the program policies and procedures. Recommendations: Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding. CORRECTIVE ACTION PLAN : ALL purchases being made for federal and state funding will be reviewed by the President and CEO for proper monitoring and compliance of procurement policies. The President and CEO will sign off for approval prior to purchasing. ALL Purchases being made for grantors with procurement requirements will be reviewed by the President and CEO prior to purchase for approval for monitoring for procurement compliance. To Note : all prior ARPA grant purchases were made and ordered prior to 2022 by previous leadership.

View Audit 320794

Finding 498118 (2023-002)

Significant Deficiency 2023

Ho-Chunk Housing and Community Development Agency, Inc.

WI

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Awards Finding - Significant Deficiency in Internal Controls and Compliance Finding 2023-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control de...

Federal Awards Finding - Significant Deficiency in Internal Controls and Compliance Finding 2023-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control deficiency and noncompliance: • One tenant did not have an annual recertification or inspection completed. Recommendation: Wipfli LLP recommends that the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. Corrective Action Plan: Letter will be sent to the tenant for the recertification to be completed. Inspection will be scheduled with the inspector, inspections were put on hold during the pandemic. This was lifted in June of 2023 but would was not completed in October 2023, this will be scheduled and completed by the end of October 2024. Name of Contact Person Responsible for Corrective Action Plan: Raven Rosin Anticipated Completion Date: November 1, 2024

View Audit 320789

Finding 498117 (2023-001)

Material Weakness 2023

United Way of Door County, Inc.

WI

Reporting Internal Control / Segregation of Duties

Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2024.

View Audit 320779

Finding 498106 (2020-011)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.320

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to include procurement and implemented a procedure for ensuring compliance with obtaining required bids, etc. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498105 (2020-010)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standar...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standardized process for review and approval of drawdowns before request for reimbursement by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498104 (2020-009)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.309 § 200.403

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498103 (2020-008)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Internal Control / Segregation of Duties Period of Performance § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardi...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardized process for review of payroll. Payroll cannot be processed without adequate review and documentation. Payroll is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498102 (2020-007)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498095 (2023-003)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreeme...

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will update the supplanting methodology utilized to ensure all federal funds are supplementing and not supplanting state funds. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760

Finding 498094 (2023-002)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standar...

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, the district procurement process will be updated to include steps to contact vendors/contractors about their prevailing wage rate requirements on all contracts paid from federal funds. In addition, the district will request vendors to submit Form WH-347 at the conclusion of all federally funded projects. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2024

View Audit 320760

Finding 498090 (2023-003)

Material Weakness 2023

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Broomfield agrees with the auditors' recommendation to follow the documented internal control process or adjust process for over review of eligibility determinations. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 320751

Finding 498087 (2023-001)

Significant Deficiency 2023

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal co...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction concurs with the 2023-001: Revenue Recognition finding. NWICA/CoAction has taken the steps to address this finding by implementing processes to ensure all revenue is recorded and reconciled monthly by hiring new leadership and staff within the Finance department. The finance department is taking specific action to monitor grant revenue and expense activity monthly, reconcile quarterly, and clos out activity at each grant’s year end. The organization also continues to work on improving the timeliness of grant claim submissions. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: December 31, 2024

View Audit 320742

Finding 498075 (2023-001)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 320738

Finding 498067 (2023-001)

Significant Deficiency 2023

North Central Housing Authority

ND

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 320731

Finding 498052 (2023-003)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Period of Performance Internal Control / Segregation of Duties § 200.403

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether ful...

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether full funding of the expenses is available. This is so the Garden can see the full cost of the activity and make informed decisions in the future. The reports used to bill the federal awards only pulls expenses in the period of the award. In all cases, no amounts were billed to any federal award after the award had expired. Corrective Action Plan Education and reverification of the processes documenting the flow of information from the general ledger to the federal award billings has been provided to accounting personnel involved in federal award accounting and billing. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: Education on the above has already started and will be completed August 31, 2024.

View Audit 320704 Questioned Costs: $1

Finding 498042 (2023-004)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to al...

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to all Principal Investigators and others involved in Grant Management by August 31, 2024. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: The policy is in writing. Education will be complete by August 31, 2024.

View Audit 320704

Finding 498014 (2023-007)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management Response Expenditure amounts in the Schedule of Expenditures of Federal Awards (SEFA) included reimbursable costs allocable to the contract only. Revisions were made during the audit process for costs in excess of the contract award amount and post award costs. Identification of subrec...

Management Response Expenditure amounts in the Schedule of Expenditures of Federal Awards (SEFA) included reimbursable costs allocable to the contract only. Revisions were made during the audit process for costs in excess of the contract award amount and post award costs. Identification of subrecipients vs contractors is addressed in the response to finding 2023-005. The new monitoring policy includes the difference between the two and provides for education in identifying the services appropriately. Corrective Action Plan This was the first time the organization had to prepare the SEFA and was inexperienced in the requirements. The Garden has hired a new Director of Finance who will attend training specific to federal grants reporting in order to ensure that the 2024 SEFA is prepared correctly. The Garden has now documented its Federal Subrecipient Monitoring Policy. Education on and reverification of proper processes regarding federal subrecipient monitoring transactions will be taken by all principal investigators. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org. Anticipated Completion Date: The Director of Finance is registered for a September 2024 training on federal grants. The subrecipient policy is in writing. Education on that policy will be complete by August 31, 2024.

View Audit 320704

Finding 498010 (2023-002)

Significant Deficiency 2023

MacOn-Bibb County

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Director of Economic & Community Development Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal ye...

Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Director of Economic & Community Development Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2024

View Audit 320687

Finding 498000 (2023-001)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Material Weakness

Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special T...

Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special Tests and Provisions – HQS Enforcement Non Compliance Material to the Financial Statements: Yes Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions for the Section 8 Housing Choice Vouchers Program Material Weakness in Internal Control over Compliance for Special Tests and Provisions for the Mainstream Vouchers Program. Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There were approximately one hundred and thirty-eight (138) Section 8 Housing Choice Vouchers' units and seven (7) Mainstream Vouchers' units with failed inspections. Of a sample size of fourteen (14) Section 8 Housing Choice Vouchers' and one (1) Mainstream Vouchers' failed inspections, two (2) and one (1) failed inspections, respectively, did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant relocated. Known Questioned Costs: Section 8 Housing Choice Vouchers $814 Mainstream Vouchers $1,608 Cause: There is a significant deficiency for the Section 8 Housing Choice Vouchers Program and a material weakness for the Mainstream Vouchers Program in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance and the Mainstream Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497999 (2023-003)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Material Weakness

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial S...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions. Criteria: Reasonable Rent. The PHA must do the following: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: There were approximately one hundred and sixty-three (163) newly leased units. Of a sample size of sixteen (16) newly leased units, three (3) unit's documentation of reasonable rent did not include the minimum required number of comparable units of three (3), as stated in the Authority's Section 8 Administrative Policy. Known Questioned Costs: $21,531 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to reasonable rent. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to reasonable rent. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497998 (2023-002)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Fi...

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions. Criteria: Selections from the Waiting List. The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Of a sample size of fifteen (15) Section 8 Housing Choice Vouchers' new move-ins, one (1) could not be traced to the Authority's waiting list. Known Questioned Costs: $4,336 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497991 (2023-001)

Significant Deficiency 2023

Brown County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2023-001 Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. E...

U.S. Department of Housing and Urban Development 2023-001 Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed the process for updating the General Depository Agreement to include all required accounts. Name of the contact person responsible for corrective action: Patrick Leifker, Executive Director Planned completion date for corrective action plan: September 30, 2024

View Audit 320670

Corrective Action Plans

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