Corrective Action Plans

Finding 499843 (2023-006)

Material Weakness 2023

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Iden...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499840 (2023-007)

Significant Deficiency 2023

Itasca County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Ide...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2305MN5ADM, 2305MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review the annual LCTS Collaborative report before submission and document their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin documenting the review of their annual LCTS Collaborative report. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499837 (2023-005)

Material Weakness 2023

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Ide...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2305MN5ADM, 2305MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499830 (2023-001)

Material Weakness 2023

World Link INC

IA

Eligibility Material Weakness Reporting

Compliance Finding: Material Weakness U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and co...

Compliance Finding: Material Weakness U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Action Taken: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form. Completion Date: September 30, 2024

View Audit 322691

Finding 499829 (2023-002)

None 2023

Academyhealth

DC

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: AcademyHealth received its first ever U level grant from the Health Resources and Services Administration and was unaware of the FFATA Subaward Reporting System (FSRS) requirement to file information about the grant by the end of the mon...

Views of Responsible Officials and Planned Corrective Actions: AcademyHealth received its first ever U level grant from the Health Resources and Services Administration and was unaware of the FFATA Subaward Reporting System (FSRS) requirement to file information about the grant by the end of the month following the month in which the subaward was awarded. Now that AcademyHealth is aware of the FFATA requirements, the Chief Financial Officer and Director of Grants and Contracts will seek to understand and demonstrate compliance with its submissions’ requirements and deadlines. AcademyHealth’s written processes and procedures will include deadlines to ascertain compliance, and the finance and OGC professionals will attend HRSA compliance seminars and seek resources to better understand the requirements.

View Audit 322684

Finding 499822 (2023-003)

None 2023

Academyhealth

DC

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: In future, the Chief Financial Officer will submit the indirect cost rate proposal to obtain final rates for the fiscal year just completed and will submit requests for provisional rates for upcoming years within the required timeframe. ...

Views of Responsible Officials and Planned Corrective Actions: In future, the Chief Financial Officer will submit the indirect cost rate proposal to obtain final rates for the fiscal year just completed and will submit requests for provisional rates for upcoming years within the required timeframe. AcademyHealth’s written processes and procedures will include deadlines to ascertain compliance.

View Audit 322684

Finding 499821 (2023-003)

Material Weakness 2023

Outreach Community Health Centers, Inc.

WI

Internal Control / Segregation of Duties

Education on proper completion of FPL fields provided to entire PSR staff 8/23/2023. Added training component to PSR on-boarding process. Plan to re-educate at 10/31/2024 All Staff Meeting. Implementation of automated income calculation module within OCHIN Epic added 8/2023 OCHC created and filled P...

Education on proper completion of FPL fields provided to entire PSR staff 8/23/2023. Added training component to PSR on-boarding process. Plan to re-educate at 10/31/2024 All Staff Meeting. Implementation of automated income calculation module within OCHIN Epic added 8/2023 OCHC created and filled Patient Financial Counselor position 11/27/2023 to monitor and update incomplete Sliding Fee Applications and audit quarterly for compliance.

View Audit 322683

Finding 499820 (2023-002)

Material Weakness 2023

Port Authority of New York and New Jersey

NJ

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

Findings Related to Federal Awards 2023 002 Equipment and real property management Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ-44-X004 Contact Person: Fatima Castellanos, Manager, PAT...

Findings Related to Federal Awards 2023 002 Equipment and real property management Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ-44-X004 Contact Person: Fatima Castellanos, Manager, PATH Financial Services, PATH Financial Services Division, 201-216-6459. Corrective Action: The Port Authority acknowledges an internal control deficiency in performing a physical equipment inventory of equipment as required under CFR 200 for the Public Transportation Emergency Relief Program 2013 49 U.S.C. 5324 (Grant award NJ-44-X004 PATH-H). PATH successfully performed a physical inventory of equipment in 2018, the first year it was required. In 2020, the performance of a physical inventory coincided with the COVID-19 pandemic which facilitated the retirement of key personnel in PATH who were responsible for performing the physical inventory of the equipment that was federally funded. This staff transition led to a loss of PATH system expertise necessary to pick up the process previously developed, resulting in the inadvertent lapse in performing the physical inventory in 2020 and 2022. To mitigate this deficiency PATH has performed a physical inventory in 2024 and updated its procedures as they relate to performing the physical inventory of equipment and to have staffing redundancies in place to account for staff turnover. In addition, PATH updated its equipment inventory log to reflect the correct serial numbers on the four pieces of equipment that KPMG identified. Anticipated Completion Date: The entry of all FTA Funded assets for the Public Transportation Emergency Relief Program 2013 49 U.S.C. 5324 will be loaded into the Port Authority Asset Management System (PAMS) by December 31, 2024. Entry of these assets will contain details pertaining to the categories (Asset Name, Supplier, PO#, Cost, Grant #, FTA Share, Date Received, Property Number/Serial Number, Useful Life, Date of Last Inventory, Observed Location, Condition, Current Use, Holder of Asset, Disposition Date) required under CFR 200 and updated on a biennial basis. It is important to note, however, that due to PATH’s nature as an operating railroad, equipment is moved frequently across the system as required. Therefore, the location of the equipment will only be accurate as of the date the inventory is performed.

View Audit 322679

Finding 499805 (2023-007)

Significant Deficiency 2023

County of Luzerne, Pennsylvania

PA

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

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit f...

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has put safeguards in place to ensure timely filing of reports. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024

View Audit 322671

Finding 499798 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Greenville

SC

Eligibility HUD Housing Programs Material Weakness

Corrective Action The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decisio...

Corrective Action The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and some at the decision of staff. Initial eligibility is currently being restructured with an emphasis on new admissions. All procedures and processes are being evaluated for accuracy, with emphasis on the noted area of noncompliance and includes a complete review and update to the Administrative Plan. There will be increased staff training and file review. In July 2024, TGHA transitioned project-based files from a property management team to the Housing Choice Voucher Department. The files had not been electronically stored. Evidence pointed to deficiencies in file maintenance. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the programs, including staff capability, training and monitoring. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663

Finding 499795 (2023-005)

Material Weakness 2023

Town of Upland

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of R...

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Explanation and Reasons for Disagreement: Description of Corrective Action Plan: The Town of Upland will implement an oversight system to review the P&E Report before submission to the Federal Government. Anticipated Completion Date: Upon the submission of our next report due April 30, 2025

View Audit 322658

Finding 499793 (2023-003)

Material Weakness 2023

Town of Upland

IN

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-74...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Although the funds were transferred to utilities and not paid directly from ARPA Funds, the funds were used to make necessary investments in utility infrastructure during 2023. We have been fully informed of the guidelines for the use of the ARPA funds since this transfer occurred and will use the remaining funds according to the ARPA guidelines. The Clerk-Treasurer has contacted the Department of the Treasury to get guidance on what can be done to rectify our misuse of the funds. Anticipated Completion Date: Unknown- When a resolution is reached with the Federal Government.

View Audit 322658 Questioned Costs: $1

Finding 499785 (2023-004)

Significant Deficiency 2023

Marathon County

WI

Reporting Internal Control / Segregation of Duties

Finding 2023-004 Condition The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Corrective Action Plan Corrective Action Planned: The reporting process has been updated to ensure proper documentatio...

Finding 2023-004 Condition The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Corrective Action Plan Corrective Action Planned: The reporting process has been updated to ensure proper documentation of formal review prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Samantha Fenske, Finance Director Anticipated Completion Date: December 31, 2024

View Audit 322630

Finding 499783 (2023-002)

Significant Deficiency 2023

Tri-County Senior Citizens and Housing, Inc.

CO

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

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, El...

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, Eligibility, Reporting, Special Tests and Provisions Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: The Operation Administrator is overall responsible the operation of Tri-County Senior Center and Housing; working together with the bookkeeping staff and Executive Director as partners to maintain financial records and budgets. The Executive Director will sporadically review tenant eligibility of new certifications and re-certifications, HAP Contracts, samples of monthly HAP Assistance Payment requests, and her presence when auditors are in-house as well any other assistance requested by Administrator. To ensure the health, safety, and well-being of the residents and staff, the Administrator oversees the responsibilities and duties of all other staff in their roles, (Administration Assistant/Program Administrator-Senior Center Activities; Administration Assistant-Membership, monthly newsletters, answer phones and any other duties requested by the Administrator), to guide them in their specific roles so they understand their duties and responsibilities as administrative staff, and ensuring the facility meets all regulatory compliance standards. If there are questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 322625

Finding 499782 (2023-004)

Significant Deficiency 2023

Nushagak Electric and Telephone Cooperative, Inc.

AK

Internal Control / Segregation of Duties

Per Choggiung-Nushagak Subaward Agreement dated 1/16/23, Choggiung Limited as the Recipient prepares and submits NTIA required reporting. Choggiung has submitted annual and semi-annual reporting as required under NTIA grant terms and provided documentation supporting timely filing of required repor...

Per Choggiung-Nushagak Subaward Agreement dated 1/16/23, Choggiung Limited as the Recipient prepares and submits NTIA required reporting. Choggiung has submitted annual and semi-annual reporting as required under NTIA grant terms and provided documentation supporting timely filing of required reports. Considered corrected.

View Audit 322624

Finding 499776 (2023-003)

Material Weakness 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Management concurs with the finding and has updated the tenant waiting list for all projects in the Low Income Public Housing program. In addition, management established plans to provide additional training and review of the waiting lists going forward by the Director of Housing Management to ensur...

Management concurs with the finding and has updated the tenant waiting list for all projects in the Low Income Public Housing program. In addition, management established plans to provide additional training and review of the waiting lists going forward by the Director of Housing Management to ensure that waiting lists are maintained in accordance with the applicable regulations.

View Audit 322620

Finding 499775 (2023-002)

Material Weakness 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Eligibility Material Weakness

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward by the Director of Housing Management to ensure required tenant certifications are performed timely and completely, and all required tenant certification documentatio...

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward by the Director of Housing Management to ensure required tenant certifications are performed timely and completely, and all required tenant certification documentation is included in tenant files.

View Audit 322620

Finding 499774 (2023-001)

Significant Deficiency 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward to ensure required inspections are performed and documentation is included in tenant files. Management will have certification schedules printed monthly, reviewed and...

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward to ensure required inspections are performed and documentation is included in tenant files. Management will have certification schedules printed monthly, reviewed and emailed to the third-party contractor who was hired to complete the annual inspections. In addition, all tenant files will be reviewed by management and approved.

View Audit 322620

Finding 499753 (2023-004)

Material Weakness 2023

City of Lawrence

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedu...

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for reporting. This policy will require that two staff members from the Controller's Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2024

View Audit 322579

Finding 499750 (2023-004)

Significant Deficiency 2023

Clark County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332 § 200.501

Finding 2023-004 – Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The County will obtain all subrecipient audit reports an...

Finding 2023-004 – Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The County will obtain all subrecipient audit reports and formally document their review of each subrecipient’s audit report. Anticipated Completion Date: October 2024.

View Audit 322568

Finding 499738 (2023-003)

Significant Deficiency 2023

National Network to End Domestic Violence, Inc.

DC

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

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal fin...

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal financial reports are entered into the system by the manager at the outsourced accounting firm based on a file created by the supervisor at the outsourced accounting firm. Before being submitted they are printed to PDF and sent to the VP of Finance for review. In the absence of a VP of Finance, the partner in charge of the engagement at the outsourced accounting firm will review. The above corrective actions will be taken by the end of this year, December 31, 2024.

View Audit 322559

Finding 499732 (2023-002)

Significant Deficiency 2023

Madison County Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior ...

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

View Audit 322548

Finding 499727 (2023-001)

Material Weakness 2023

Village of Cassville

WI

Internal Control / Segregation of Duties HUD Housing Programs

Finding #2023-001- Limited Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintenti...

Finding #2023-001- Limited Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the Village consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: Molly Roskams, Clerk/Treasurer Anticipated Completion: Not applicable

View Audit 322532

Finding 499684 (2023-006)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in...

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in partnership with landlords and property management companies. Perform internal compliance checks with sub-recipients by FJV compliance staff on a quarterly basis. Finally, develop additional oversight procedures for accounting and documentation of tenant rents to guarantee accuracy within our accounting general ledgers. Name of Responsible Individual(s): Jason Brenier, Maria Rafanan, Jesse Casement, Christina Madriles, Ann Wieczorek, and Judy Bokhari Anticipated Completion Date: December 2024

View Audit 322528 Questioned Costs: $1

Finding 499659 (2023-004)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: December 2025

View Audit 322528

Corrective Action Plans

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