Corrective Action Plans

Finding 37295 (2022-013)

Material Weakness 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency A...

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency Act (FFATA) reporting has been received from the program areas. In addition, FFO has revised the subaward reporting templates for programs. The goal of the revised templates is to 1) clearly state instructions for the information requested and 2) delineate between a) earlier subawards that are being reported late and b) subawards that fall into the current reporting period. These changes will assist FFO in maintaining current reporting and bringing all past due reporting up to date. The goal is to have all past due subawards from 10/1/2021 forward submitted to FFATA Subaward Reporting System (FSRS) by 12/31/2023. Implementation date(s): December 1, 2022 Responsible persons: Director, Federal Funds

View Audit 28519

Finding 37294 (2022-012)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective action plan: HHSC Accounting has implemented the reporting of Early Childhood Intervention (ECI) expenditures on Line 16 of the Administration for Children and Families (ACF) 196R. The HHSC Accounting policies and procedures related to the ACF 196R were revised and corrected for all ope...

Corrective action plan: HHSC Accounting has implemented the reporting of Early Childhood Intervention (ECI) expenditures on Line 16 of the Administration for Children and Families (ACF) 196R. The HHSC Accounting policies and procedures related to the ACF 196R were revised and corrected for all open years. Implementation date(s): August 31, 2022 Responsible persons: Manager, State and Federal Reporting

View Audit 28519

Finding 37293 (2022-011)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: The Office of Data Analytics and Performance (DAP) will continue to work with IT - Social Services Applications (IT SSA) to determine the root cause of the errors. Once that has been established, corrective action will be implemented to correct that root cause. After correcti...

Corrective action plan: The Office of Data Analytics and Performance (DAP) will continue to work with IT - Social Services Applications (IT SSA) to determine the root cause of the errors. Once that has been established, corrective action will be implemented to correct that root cause. After corrections are made, DAP will continue to work with IT SSA to ensure the corrective action has eliminated the errors. Implementation date(s): August 31, 2024 Responsible persons: Director, Strategic Decision Support Director, DAP Aging & Disability

View Audit 28519

Finding 37290 (2022-003)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Cash Management Reporting Significant Deficiency § 200.303

Corrective action plan: DFPS will revise its policies and procedures related to the ACF-196R report review process to ensure all expenditure amounts are being properly classified. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores

View Audit 28519

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37288 (2022-001)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective action plan: Management will strengthen agency?s existing internal control over the review of project IDs to ensure all approvals are obtained on the project allocation percentage forms. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores

View Audit 28519

Finding 37283 (2022-008)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that t...

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that the key data elements were reported within the required timeframes. Implementation date(s): March 1, 2022 Responsible persons: FFATA Coordinator

View Audit 28519

Finding 37275 (2022-007)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37274 (2022-006)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37273 (2022-025)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsib...

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: Mariana Salazar, Texas Rent Relief Director

View Audit 28519

Finding 37272 (2022-023)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.302

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative ...

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative figures for obligations and expenditures. TDHCA explained that the methodology the Treasury has requested for grantees to use will not allow the quarterly obligations and expenditures reported to be summed to equal the current cumulative amount due to adjustments for recaptured funds. This is an unavoidable reality of the Emergency Rental Assistance (ERA) program and federal reporting system and can only be rectified in the final report to Treasury. Certain aspects of the Treasury?s design of the program, most significantly the recapture of funds from beneficiaries, can cause the draw/transaction data for a given period, e.g. Q3 2022, to change after that quarter is complete. Per Treasury guidance, TDHCA will be able to resubmit expenditure and obligation figures for each quarter in the final report. For the December 2021 ERA 1 Monthly Compliance Report and November 2021 ERA 2 Monthly Compliance Report, the total number of households served were off by 0.4% and 0.05% due to inadvertently including households who were initially served but later had all of the funds recaptured and therefore should have been excluded. TDHCA has updated internal procedures for calculating these reports to ensure these are excluded from future reports. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: David Johnson, Project Manager ? Process Mgmt. /Data Analytics

View Audit 28519

Finding 37270 (2022-021)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Managemen...

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Management intends to implement a list of all applicable systems to be reviewed, an associated scheduled timeline and allow for the documentation of its review and approval. SOP 1264.03 which is the policy that management intended to address the review of service accounts will be revised to better define the systems that are to be reviewed. In the SOP, the term ?System accounts? was intended to include all accounts not directly assigned to an employee, which are required for the functionality of TDHCA Information Technology (IT) systems. ?System accounts? could be used synonymously with the term ?Service accounts? and the agency will modify the policy to specifically refer to service accounts. Implementation date(s): August 2023 Responsible Persons: Director of Information Systems

View Audit 28519

Finding 37265 (2022-004)

Material Weakness 2022

Greene County Medical Center

IA

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-004: Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Medical Center does not have an intern...

Finding 2022-004: Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal. The auditors were requested to assist with the preparation of the schedule of expenditures of federal awards. Responsible Individuals: Mark Wall, CFO Response: This finding and recommendation are not a result of any change in the Medical Center?s procedures, rather it is due to an auditing standard. This is our initial completion of SEFA. With the help of our auditors we have become more familiar with this document and are prepared to handle this in subsequent audits. Anticipated Completion Date: September 30, 2022

View Audit 30839

Finding 37259 (2022-003)

None 2022

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

For the Rockford Supportive Housing Facility FINDING 2022-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 HUD SUBSIDY LOAN FROM REPLACEMENT RESERVES NOT REPAID Recommendation: The Project should repay the HUD subsidy loan as soon as funds are available...

For the Rockford Supportive Housing Facility FINDING 2022-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 HUD SUBSIDY LOAN FROM REPLACEMENT RESERVES NOT REPAID Recommendation: The Project should repay the HUD subsidy loan as soon as funds are available. Action Taken: The Project agrees with the finding. A $15,000 transfer will be made once funds are available. Management will be reminded to carefully review HUD correspondence to make sure HUD subsidy loan terms are being followed. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 36617 Questioned Costs: $1

Finding 37258 (2022-002)

None 2022

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Over the Rainbow Association and Subsidiaries CORRECTIVE ACTION PLANS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 FINDING 2022-002: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Recommendat...

Over the Rainbow Association and Subsidiaries CORRECTIVE ACTION PLANS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 FINDING 2022-002: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Recommendation: The Sponsor should work with HUD to determine if the $130,019 needs to be paid back to the Project. Action Taken: The Sponsor will work with HUD to determine if the $130,019 needs to be paid back to the Project.

View Audit 36617 Questioned Costs: $1

Finding 37232 (2022-003)

Significant Deficiency 2022

Bethany College

KS

Special Tests & Provisions Student Financial Aid Reporting

Corrective Action Plan 2022-003: The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD. Completion Date: January 2022 Contact Person: Christoffer Larsen, Executive Director of Student Financial Services

View Audit 30545

Finding 37216 (2022-002)

Material Weakness 2022

Nelsonville-York City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-002 Planned Corrective Action: The district will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: San...

Finding Number: 2022-002 Planned Corrective Action: The district will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Sandi Hurd, Treasurer

View Audit 34462

Finding 37199 (2022-001)

Significant Deficiency 2022

Cumberland County Hospital System Inc.

NC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Program Name: Community Facilities Loans and Grants ? Assistance Listing No. 10.766 Recommendation: We recommend management ensure that they have a process in place to ensure all investments are backed by the full faith and credit of the United States. Additionally, management should have proper int...

Program Name: Community Facilities Loans and Grants ? Assistance Listing No. 10.766 Recommendation: We recommend management ensure that they have a process in place to ensure all investments are backed by the full faith and credit of the United States. Additionally, management should have proper internal controls in place to ensure investment valuation is made to ascertain adequate debt reserve balance in accordance with USDA debt agreement is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The management will have all mutual funds sold and will deposit $290,000 into the debt reserve account to fully fund the balance to equal one payment. Name(s) of the contact person(s) responsible for corrective action: James Dupe Planned completion date for corrective action plan: September 30, 2023

View Audit 23972

Finding 37186 (2022-001)

Material Weakness 2022

Mental Health Association of San Francisco

CA

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is ...

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Allowable Costs/Cost Principles and Activities Allowed or Unallowed Finding Summary: During the performance of the June 30, 2022 audit, we noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Responsible Person for the Implementation of the Corrective Action Plan: Mark Salazar, President & CEO. If there are any questions regarding this plan, please call Mark Salazar at (415) 421-2926. Corrective Action Plan: Management provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, management had an agency wide mandatory training which included a more thorough training and review of the policy, a review of the timecard review, approval and submission procedure and a Q&A session. Management offered the training during the regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). Management tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action. Anticipated Completion Date: The corrective action plan is underway and will be assessed frequently with full correction taking effect on or before June 30, 2023.

View Audit 35101

Finding 37182 (2022-004)

Significant Deficiency 2022

Victor Valley Union High School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.214

The Board Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be respo...

The Board Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be responsible for our warehouse and inventory processes. This reorganization was approved effective July 1, 2023. Recruitment has begun for these positions.

View Audit 31772

Finding 37181 (2022-003)

Material Weakness 2022

Victor Valley Union High School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be re...

The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be responsible for our warehouse and inventory processes. This reorganization was approved effective July 1, 2023. Recruitment has begun for these positions.

View Audit 31772 Questioned Costs: $1

Finding 37159 (2022-004)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Eligibility Material Weakness

2022-004 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-002 Condition: Out of a total tenant population of approximately 300 t...

2022-004 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 reported as Finding 2021-002 Condition: Out of a total tenant population of approximately 300 tenant files, 25 files were selected for testing (but stopped testing after 18 files due to the volume of errors). Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate and therefore could not test items such as Form 9986, personal declaration form, birth certificates, social security cards, income and deduction support, and EIV verification. The Authority indicated it was recreating the file. ? 2 tenant files with missing 214 affidavits. ? 1 tenant file where the 214 affidavit was not signed. ? 5 tenant files where the personal declaration form was not in the file. ? 1 tenant file where the Form 9886 was not in the file. ? 1 tenant file where the Form 9886 was signed approximately 3 months after the recertification date. ? 4 tenant files with income issues which may have changed the tenant rent amount: o 1 file where there was no support for the family contribution listed on the 50058. o 1 file where there was no support for the child support listed on the 50058. o 2 files where general assistance income (food stamps) was listed as income on the 50058 but should have been excluded. ? 4 tenant files with deduction issues which may have changed the tenant rent amount: o 1 file where the utility allowance of $91 was not on the 50058. This was corrected subsequently on an interim certification. o 1 file where the ?Disclosure of Information? form listed weekly child care expenses, but no child care expenses were deducted on the 50058 and there was no documentation or support in the file explaining if the child care expenses were deductible. o 1 file where the ?Recertification Summary? form listed weekly medical expenses, but no medical expenses were deducted on the 50058 and there was no documentation or support in the file explaining if the medical expenses were deductible. o 1 tenant file where the prior year utility allowance of $82 was used instead of the current utility allowance of $90. ? 1 file where the tenant is paying a flat rent of $686. However, the flat rent appears to be the amount from the previous year and it doesn?t appear that a current flat rent study was conducted or approved. ? 1 file where the dependent date of birth listed on the 50058 did not agree to the birth certificate. ? 2 files where the birth certificates were missing. ? 2 files where the social security cards were missing. ? 1 file where the EIV was not in the file. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: As was also instituted for HCV participant files, the Authority has instituted a checklist sheet that will occupy the front interior of all tenant files. This checklist will contain every document that is required to be placed in the tenant file. The Authority has and will affirm the use of its procedures, and continue to implement procedures to ensure all tenant files are maintained in accordance with policies and procedures. Additionally: ? All noted deficiencies will be corrected and cured on or before March 31, 2023. ? The Authority has also taken steps to stabilize staff by hiring a Property Manager and an Occupancy Specialist that will support the Public Housing Department. ? The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of certification. Thereby reducing any additional findings with tenant files. Task began February 1, 2023, and will continue for one year. ? Repeated noted errors will be reported to the Senior Property Manager and additional hand?s-on training regarding deficient items will be completed as necessary

View Audit 37017

Finding 37144 (2022-001)

Material Weakness 2022

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility: HCV Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 (Finding 2021...

2022-001 Eligibility: HCV Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program ? CFDA Number 14.871 Mainstream Vouchers ? CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Repeat Finding from June 30, 2021 (Finding 2021-001 and originally reported in 2017 as Finding 2017-001) Condition: Out of a total tenant population of approximately 1400 vouchers, 26 files were selected for testing. Exceptions were noted as follows: ? 1 utility allowance error where the utility allowance amount of $288 on the 52667 form was reported on the 50058 form for $298. This had no effect on the HAP rent. ? 2 214 affidavit errors where a member of the tenant?s household did not checkmark the box on their 214 forms indicating that they are either a U.S. citizen or a permanent resident. Based on the birth certificates, the member of the households were a U.S. citizen. ? 1 214 affidavit error where the 214 form was missing for a member of the tenant?s household. ? 1 income error where one of the tenant?s pay check was missing for the tenant?s income calculation. Basing the tenant?s wage income calculation on the support in the tenant file would not have changed the HAP rent. ? 1 HAP contract error where the HAP contract is missing from the tenant file. ? 2 9886 errors where members of the household over the age of 18 did not sign and date the 9886 forms. ? 2 deduction errors where members of two households, who were 18 years of age, received a $480 deduction. Correcting this error caused the HAP rent to decrease by $12 for each tenant. ? 1 lead base paint error where the lessor (landlord) did not sign the form to indicate that the information provided to the tenant is accurate. ? 2 EIV errors where the EIV form was not generated or were missing for the tenant?s annual recertification. ? 1 50058 error where the tenant?s childcare support was coded as unemployment benefits on the 50058. ? 1 tenant file unavailable for review due to Hurricane IAN, but no support could be provided. In addition, we also noted as part of our new admissions testing (21 files tested out of approximately 203 new admissions) the following: ? 1 tenant file unavailable for review due to Hurricane IAN, but no support could be provided. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of certification. Thereby reducing any additional findings with tenant files. Task began February 1, 2023, and will continue for one year. Repeated noted errors will be reported to the HCV Manager and additional hand?s-on training regarding deficient items will be completed as necessary

View Audit 37017

Finding 37141 (2022-001)

Significant Deficiency 2022

Local Area of the Workforce Development in the Northwest

PR

Matching / Level of Effort / Earmarking

VIEWS OF RESPONSIBLE OFFICIALS The Corrective Action Plan in a continuous basis will be as follow: 1. The youth committee attached to the Northwest Local Board will comprise a representative from finance, budget and planning staff (youth program and executive) who will measure the achievement of the...

VIEWS OF RESPONSIBLE OFFICIALS The Corrective Action Plan in a continuous basis will be as follow: 1. The youth committee attached to the Northwest Local Board will comprise a representative from finance, budget and planning staff (youth program and executive) who will measure the achievement of the 20% benchmark on a quarterly basis. 2. This committee will take appropriate actions in order to verify the correctness of the expenditures according to the 20% expense requirement mentioned above. 3. This committee will provide to the Executive Director, recommendations to the operational areas in order to comply with the goal of expenditures required under sections 20 CFR 681.590, 681.460 (a)(3) and 681.600 of WIOA. 4. A report will be issue to the operational levels in accordance with the recommendations adopted by the Executive Director. 5. The public policy for the implementation of the work experience element of the youth program gave the opportunity to increase 2% of youth services. 6. The Northwest Local Area has established strategies for the dissemination of services for the youth program. This is done through the integration of social networks (Instagram and Facebook), radio, signs, press, television and official internet page. 7. The youth are, together with the promotion unit, established an itinerary of visits to the municipalities that comprise our area in order to carry out campaigns (Work Fairs) to guide our services and recruitment. 8. We will continue to join efforts through mass campaigns with an effective strategic plan to outreach the youth program. IMPLEMENTATION DATE Immediately RESPONSIBLE PERSONS Executive Director, Area Executive, MIS Director and Finance Director

View Audit 35994

Finding 37136 (2022-001)

Significant Deficiency 2022

Tampa Bay Federal Credit Union

FL

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July...

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Establish control procedures to identify, track and reconcile eligible loans deployed during a grant performance period. Action Taken: Since the date of the exit conference, to address the internal control issue noted, we have created reports from our loan servicing systems and initiated procedures in which to identify and track eligible loan deployments on an individual loan basis. These totals will be reconciled to the loan deployments (financial products) reported annually on the Performance Progress Reports.

View Audit 35809

Corrective Action Plans

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