Corrective Action Plans

Finding 372571 (2020-002)

Significant Deficiency 2020

MO

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Corrective Action: The University Financial Aid Office moved the beginning time for disbursement up from 11:50 PM to 8:00 PM on our large disbursement days to allow time for that process to run within Banner and complete well before midnight ensuring a date match between UCM and COD. Anticipated Com...

Corrective Action: The University Financial Aid Office moved the beginning time for disbursement up from 11:50 PM to 8:00 PM on our large disbursement days to allow time for that process to run within Banner and complete well before midnight ensuring a date match between UCM and COD. Anticipated Completion Date: August 2020 (prior to Fall 2020 disbursement date). Contact Person: Tony Lubbers, Financial Aid Director.

View Audit 293653

Finding 370693 (2020-001)

Significant Deficiency 2020

Montgomery County Arkansas

AR

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

We agree with the finding as reported. Steps to be taken to ensure this does not happen include: • Providing additional training to ensure staff are aware of the requirements related to Title III funds certification of the use of funds as required by the program. • Assigning a staff person the respo...

We agree with the finding as reported. Steps to be taken to ensure this does not happen include: • Providing additional training to ensure staff are aware of the requirements related to Title III funds certification of the use of funds as required by the program. • Assigning a staff person the responsibility for completing the cerification by the February 1 deadline date with County Judge approval prior to the submission.

View Audit 292384 Questioned Costs: $1

Finding 369383 (2021-003)

Material Weakness 2020

So Consortium

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.414 § 200.502 § 200.510

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track ...

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290595

Finding 366497 (2020-019)

Material Weakness 2020

City of Shinnston

WV

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding # 2020-019 Title of Finding Activities Allowed or Unallowed Contact Person Tori Drainer Anticipated Completion Date 2023 Corrective Action planned to be taken: A correction plan will be put in place to ensure that all invoices are kept for the proper and legal amount of time.

View Audit 16128 Questioned Costs: $1

Finding 10357 (2020-001)

Material Weakness 2020

City of Antelope

OR

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

Management agrees with the finding and have changed accounting provider.

View Audit 14010

Finding 7526 (2020-004)

Significant Deficiency 2020

Wyoming Women's Business Center

WY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.303 § 200.329

Finding: 2020-004 - Reporting Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: The Organization should implement controls to ensure all reporting, both financial and performance, is completed, reviewed, and submitted before the specific repor...

Finding: 2020-004 - Reporting Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: The Organization should implement controls to ensure all reporting, both financial and performance, is completed, reviewed, and submitted before the specific report deadlines. Corrective Action Plan: In working with HighPoint CPA, the WWBC has implemented the online accounting system DEXT: all invoices, receipts, bank statements and deposits are loaded in the program and the Executive Director is responsible for categorizing the data, ensuring proper fiscal grant management and is reviewed by the HighPoint CPA team and is reconciled with QuickBooks. The finance committee which meets the 2nd Tuesday of every month reviews the past months financials to ensure compliance. Paper copies are also printed out and filed. Anticipated Completion: January 2021 Responsible Party: Board of Directors and Executive Director

View Audit 9815

Finding 7524 (2020-003)

Significant Deficiency 2020

Wyoming Women's Business Center

WY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.303

Finding: 2020-003 - Period of Performance Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure all expenditures allocated to grants are for costs incurred during the specified period of perfor...

Finding: 2020-003 - Period of Performance Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure all expenditures allocated to grants are for costs incurred during the specified period of performance. Corrective Action Plan: In January 2021 the WWBC engaged with HighPoint CPA, a non-profit fiscal management firm that processes our accounting, payroll and/or tax needs. HighPoint CPA has implemented a new fiscal management system DEXT, that increases our grant management efficiency and tracking. The Executive Director meets the Monday before the monthly board meeting with the Board Chair and Treasurer to review financial statements and grant reporting documents in order to verify that they are free from material misstatement. In addition, the Finance and Audit committee meets the 2nd Tuesday of every month to ensure compliance. Anticipated Completion: January 2021 Responsible Party: Board of Directors and Executive Director

View Audit 9815 Questioned Costs: $1

Finding 7522 (2020-002)

Material Weakness 2020

Wyoming Women's Business Center

WY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.303 § 200.403

Finding: 2020-002 - Allowable Costs & Period of Performance Material Weakness in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure accurate recordkeeping and document retention to substantiate expenditures allocate...

Finding: 2020-002 - Allowable Costs & Period of Performance Material Weakness in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure accurate recordkeeping and document retention to substantiate expenditures allocated to grants. Corrective Action Plan: In working with HighPoint CPA, the WWBC has implemented the online accounting system DEXT: all invoices, receipts, bank statements and deposits are loaded in the program and the Executive Director is responsible for categorizing the data, ensuring proper fiscal grant management and is reviewed by the HighPoint CPA team and is reconciled with QuickBooks. The finance committee, which meets the 2nd Tuesday of every month reviews the past month’s financials to ensure compliance. Paper copies are also printed out and filed. Anticipated Completion: January 2021 Responsible Party: Executive Director

View Audit 9815 Questioned Costs: $1

Finding 6603 (2020-002)

Significant Deficiency 2020

Agricultural Enterprises Development Administration

PR

Reporting Equipment & Real Property Management Procurement, Suspension & Debarment

AEDA is preparing several written procedures for the financial administration of the WIC-FMNP and SFMNP to meet federal financial management requirements to implement an effective system of controls that ensure that payments made with grant funds are accurate and that expendures financed with federa...

AEDA is preparing several written procedures for the financial administration of the WIC-FMNP and SFMNP to meet federal financial management requirements to implement an effective system of controls that ensure that payments made with grant funds are accurate and that expendures financed with federal funds granted for the operation and administration of both programs are authorized and properly chargeable to the corresponding program.

View Audit 8538

Finding 5760 (2020-001)

Significant Deficiency 2020

Stebbins Community Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2020-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...

Finding 2020-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.

View Audit 7845

Finding 3843 (2020-001)

Material Weakness 2020

Frederick Health Inc.

NJ

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

Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged ...

Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $144,355.56 for accounts that were identified to have insurance as the result of this review

View Audit 6053

Finding 3842 (2020-002)

Material Weakness 2020

Frederick Health Inc.

NJ

Reporting Cash Management Material Weakness

Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged ...

Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $144,355.56 for accounts that were identified to have insurance as the result of this review

View Audit 6053

Finding 2042 (2020-003)

Significant Deficiency 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate.

View Audit 3568

Finding 2038 (2020-002)

Material Weakness 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.313

We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintena...

We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintenance of equipment.

View Audit 3568

Finding 2034 (2020-001)

Material Weakness 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

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

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying sup...

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying support for what the gift card purchases were ultimately used to fulfill the grant purpose.

View Audit 3568 Questioned Costs: $1

Finding 2014 (2020-002)

Significant Deficiency 2020

Public Buildings Authority

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

The financial statements, with their respective findings were delivered to the Agency on June 29,2022. Due to multiple changes in management, in addition to the Pandemic our Financial Statement were behind schedule, therefore, management will be working on the Single Audit's action plans required du...

The financial statements, with their respective findings were delivered to the Agency on June 29,2022. Due to multiple changes in management, in addition to the Pandemic our Financial Statement were behind schedule, therefore, management will be working on the Single Audit's action plans required during this period of 2023, to comply with all the things that are still in force.

View Audit 3513

Finding 678 (2020-001)

Material Weakness 2020

Housing Commission of Talbot

MD

Reporting HUD Housing Programs Material Weakness

Views of Responsible Officials: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organi...

Views of Responsible Officials: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established.

View Audit 1276

Finding 1162703 (2019-005)

Material Weakness 2019

San Fernando Valley Interfaith Council, Inc.

CA

Matching / Level of Effort / Earmarking § 200.302

MANAGEMENT’S CORRECTIVE ACTION PLAN 2019-005 Matching Federal Program: Aging Cluster – 93.044/93.045/93.053 Criteria: Per 7 CFR Section 200.302 (b)(4) the Organization is required to maintain records that identify adequately the source and application of funds for federally-funded activities. These ...

MANAGEMENT’S CORRECTIVE ACTION PLAN 2019-005 Matching Federal Program: Aging Cluster – 93.044/93.045/93.053 Criteria: Per 7 CFR Section 200.302 (b)(4) the Organization is required to maintain records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: During our testing, we noted of the 3 months tested that the volunteer sign-in sheets tested were not properly approved. Questioned Costs: None Context: Volunteer forms were completed by the volunteers but did not have proper approval by on-site supervisory personnel. Effect: An ineffective control system related to the review and approval of volunteer sign-in sheets. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization implement a procedure to ensure all volunteer sign-in sheets are approved. Views of responsible officials and planned corrective actions: The Finance & Administrative Director will implement a new procedure to ensure all volunteer sign-in sheets are approved by the staff, supervisors, and directors at each location when submitted. An “Approved By” line will be included on all sheets. Individuals responsible for corrective action: Josette Shuey, Finance & Administrative Director; Marianne Ybarra, Director Stephanie Galloway, Director; Pat Austin, Director Brittany Harper, Nutrition Director; Tammy Williams, Nutrition Director Anticipated Completion Date: July 31, 2021

View Audit 372340

Finding 1159778 (2019-007)

Material Weakness 2019

Program of Academic Exchange

NY

Matching / Level of Effort / Earmarking § 200.306

PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and bud...

PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and budgetary allocations align with the actual expenditures. Dije Kucana, Comptroller, effective immediately

View Audit 370333

Finding 517673 (2019-004)

Material Weakness 2019

Georgia Association of Conservation Districts, Inc.

GA

Matching / Level of Effort / Earmarking

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019. Federal expenditure for each of those years exceeded $750,000. Name of contact perso...

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance.

View Audit 335732

Finding 508008 (2019-014)

Material Weakness 2019

Commonwealth Healthcare Corporation

MP

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding No.: 2019-014 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.268 Immunization Cooperative Agreements Award Numbers: 6NH231P000736-05-01 and 5NH231P000786-05-00 Area: Period of Performance Questioned Costs: $80,809 Contact Persons: Perlie Santos, Chief Financi...

Finding No.: 2019-014 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.268 Immunization Cooperative Agreements Award Numbers: 6NH231P000736-05-01 and 5NH231P000786-05-00 Area: Period of Performance Questioned Costs: $80,809 Contact Persons: Perlie Santos, Chief Financial Officer; Emman Parian, Immunization Manager; Vincent Camacho, Grants Administrator; Chellah Sablan, Comptroller. Corrective Action: Condition 1 CHCC concurs with the finding but not the questioned costs. Documents 11809, 11845, 11860, 11854, 11809, 11846 and 11861 pertain to payroll transactions for which the payroll register and supporting documents are readily available for testing. They may have not been properly labeled when transmitted to the auditor, hence CHCC would like to request for the subsequent audits to be performed onsite. The remaining documents were emailed to the auditor on May 29, 2024. We would like to request the subsequent audits to be performed onsite. Condition 2 CHCC concurs with the finding but not the questioned cost. Copies of ACH for 11809, 11845, 11860, 11854, 11809, 11846 and 11861 had personal identifiable information and were not submitted electronically to the auditors. Finding No.: 2019-014 Continued Condition 3 CHCC does not concur with the findings and the questioned costs. Based on the Uniform Guidance, the obligation is made as follows: Condition 4 and 5 CHCC does not concur with the findings and the questioned costs. The additional samples were provided to the auditors on an email from of Director of Grants and Fiscal integrity on September 27, 2024. These were not on the September 24, 2024 draft provided to CHCC. With the implementation of the Munis Financial Information System in January 2023, CHCC is now able to electronically attach scanned supporting documents to the vouchers through the Tyler Content Manager (TCM). This will allow for audit testing to be done by providing auditors view only access to CHCC Financial Information System. Proposed Completion Date: On-Going

View Audit 328484 Questioned Costs: $1

Finding 508004 (2019-010)

Material Weakness 2019

Commonwealth Healthcare Corporation

MP

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding No.: 2019-010 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Award Number: 1H79SM062879-01, 5U79SP020710-04 and 6U79SP020710-04M001 Area: Period of Performance Questi...

Finding No.: 2019-010 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Award Number: 1H79SM062879-01, 5U79SP020710-04 and 6U79SP020710-04M001 Area: Period of Performance Questioned Costs: $97,710 Contact Persons: Perlie Santos, Chief Financial Officer; Reyna Saures, CGC Director; Vincent Camacho, Grants Administrator; Laurie Deleon Guerrero, Travel Coordinator Corrective Action: Condition 1 CHCC does not concur with the findings and the $10,000 questioned costs. A copy of check 10980 dated 11/08/19 cleared the bank as of 11/25/2019 2019-010 Condition 1 Finding No.: 2019-010 Continued Condition 2 CHCC does not concur with the findings and the $47,963 questioned costs. Uniform Guidance §200.305 requires Non-Federal entities other than States, payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the Non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. CHCC believes we complied with this requirement as the check payments for the selected samples were issued before December 29, 2018. The Uniform Guidance allows for the timely issuance of checks to support compliance to Cash Management provisions. CHCC does not have control over the timeliness of vendors cashing the issued checks. Condition 3 CHCC does not concur with the findings and the questioned costs. The obligation of Payment Voucher 1479917 dated September 27, 2019, was through a memo payment OM 676292 obligated on March 1, 2019, and not September 29, 2019, as reported by the auditor. Below is the screenshot of the obligation. The obligation of Payment Voucher 1428464 dated September 29, 2018, was through Contract 650826 OC obligated on February 7, 2019 and not September 28, 2018 as reported by the auditor. Below is the screenshot of the obligation. Condition 4 CHCC does not concur with the findings and the questioned costs. The indirect cost was calculated from direct cost during the period of performance and within the period of liquidation. It was however, entered into the accounting system late. CHCC will ensure corrective actions for timeliness of accounting entries is implemented. The Director of Grants and Fiscal Integrity and Comptroller will monitor this process. Condition 5 CHCC concurs with the findings but not the questioned costs. Although it was not timely scanned and sent electronically to the Auditors, the supporting documents from Travel Authorization to Travel Voucher are readily available for testing. The travel was completed in May 2019, within the period of performance. With the implementation of the Munis Financial Information System in January 2023, CHCC is now able to electronically attach scanned supporting documents to the vouchers through the Tyler Content Manager (TCM). This will allow for audit testing to be done by providing auditors view only access to CHCC Financial Information System. Finding No.: 2019-010, Continued Condition 6 CHCC does not concur with the findings and the questioned costs. Although not timely scanned and sent electronically to the Auditors, the selected invoices for services are as follows: PV 1486136 - July 2019 Communications PV 1486138 – September 2019 Communications With the implementation of the Munis Financial Information System in January 2023, CHCC is now able to electronically attach scanned supporting documents to the vouchers through the Tyler Content Manager (TCM). This will allow for audit testing to be done by providing auditors view only access to CHCC Financial Information System. Proposed Completion Date: On-Going

View Audit 328484 Questioned Costs: $1

Finding 508000 (2019-006)

Material Weakness 2019

Commonwealth Healthcare Corporation

MP

Matching / Level of Effort / Earmarking § 200.306

Finding No.: 2019-006 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) Award Number: 6U79SM062447-04M001 and 6U79SM062447-04M004 Area: Matching, Level of Effort, Ea...

Finding No.: 2019-006 Federal Agency: U.S. Department of Health and Human Services CFDA Program: 93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) Award Number: 6U79SM062447-04M001 and 6U79SM062447-04M004 Area: Matching, Level of Effort, Earmarking Questioned Costs: $-0- Contact Persons: Perlie Santos, Chief Financial Officer; Reyna Saures, CGC Director; Vincent Camacho, Grants Administrator. Corrective Action: CHCC does not concur with these findings. CHCC affirms that the Match used to support activities of H71040 and H81040 were from verifiable records, and not from other federal funds. Costs were reasonable and necessary to accomplish the program’s objectives and were provided to and approved by the awarding agency. Finding No.: 2019-006 Continued Furthermore, CHCC sought clarification with SAMHSA and received notice that a match waiver for the Territories of up to $200,000 is applicable to all SAMHSA grants received based on the following federal statute: “Pub. L. 96-205, title VI, Sec. 601, Mar. 12, 1980, 94 Stat. 90, as amended Pub. L. 98-213, Sec. 6, Dec. 8, 1983, 97 Stat. 1460; Pub. L. 98-454, title VI, Sec. 601(b), Oct. 5, 1984, 98 Stat. 1736, subsection (d): ``Notwithstanding any other provision of law, in the case of American Samoa, Guam, the Virgin Islands, and the Northern Mariana Islands any department or agency shall waive any requirement for local matching funds under $200,000 (including in-kind contributions) required by law to be provided by American Samoa, Guam, the Virgin Islands, or the Northern Mariana Islands. Therefore, whatever match amount required per year should be reduced by $200,000 for the Northern Mariana Islands. Summarized below are the required and reported match amounts derived from the Final FFR for Grant SM062447, which included activities for H71040 and H81040 for fiscal year 2019. SOC_CHH61040_Matching_Revised013019.docx SOC_CHH71040 Matching.docx SOC_CHH81040_FY19 Matching.docx SOC_CHH81040_NCE Matching.docx Proposed Completion Date: Not applicable as CHCC does not concur with the findings.

View Audit 328484

Finding 501519 (2019-014)

Material Weakness 2019

City of York

SC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.302

Federal Agency: U.S. Department of Housing and Urban Development Federal Program: 14.218 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants Identification Number: B-15-MC-42-0018; B-16-MC-42-0018; B-17-MC-42-0018; B-18-MC-42-0018; B-19- MC-42-0018 Requirement: Activiti...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program: 14.218 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants Identification Number: B-15-MC-42-0018; B-16-MC-42-0018; B-17-MC-42-0018; B-18-MC-42-0018; B-19- MC-42-0018 Requirement: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Reporting; Special Tests and Provisions Type of Finding: Material weakness in internal control over major program; Noncompliance Description of Finding: The City does not have policies and procedures in place to accurately and completely account for federally funded activities separately from non-federally funded activities in their financial management system. Section 2 CFR 200.302 of the Uniform Guidance states that the financial management system must provide for identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. federal program and federal award identification must include, as applicable, the AL title and number, federal award identification and year, name of the federal agency, and the name of the pass-through entity, if any. Recommendation: We recommend the City implement procedures to ensure consistent and accurate accounting for federal grant expenditures in accordance with section 2 CFR 200.302 of the Uniform Guidance. Statement of Concurrence: The City of York, Pennsylvania agrees with audit finding 2019-014. Corrective Action: The City of York has implemented a new financial management system, OpenGov, to allow for identification of these awards. This allows the City to provide accurate data for all awards received and expended under these federal programs. The new procurement suite allows for tracking of titles, AL numbers, and agency tracking. Name of Contact Person Responsible for the Corrective Action: Contact Full Name: Kimberly Robertson Contact title: Business Administrator for Finance Address: 101 South George Street City: York State: Pennsylvania Zip Code: 17401 Phone: (717) 849-2883 E-mail: KRobertson@yorkcity.org Timetable for Correction: The anticipated date for resolving the audit finding is December 31, 2024.

View Audit 323585

Finding 485032 (2019-008)

Material Weakness 2019

Richmond Housing Authority

CA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding Reference Number: SA2019-008 Internal Controls • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Increase finance staff members assigned to RHA financial matters and implement City of Richmond best practice finance contro...

Finding Reference Number: SA2019-008 Internal Controls • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Increase finance staff members assigned to RHA financial matters and implement City of Richmond best practice finance controls and procedures to ensure that there is an internal control environment in compliance with the federal requirements. The City hired effective April 25, 2019, a Financial Consultant to oversee the financials of the RHA and contracted additional consultants to complete the bank reconciliations for Fiscal Year (FY) 2017, FY 2018 and FY 2019. On July 1, 2019, the Housing Choice Voucher Program (HCV) (Section 8) was transferred to the Contra Costa County Housing Authority (CCCHA) significantly lowering the tenant and landlord financial transactions and decreasing the workload for the RHA (decrease of 2,004 Housing Choice Vouchers, and HUD funding for the program ~$26 million). As of December 2020, dedicated staffing for RHA finances increased, the City of Richmond Finance Department designated a Senior Accountant to review, monitor, and process transactions for RHA. Transactions include revenue and expenditure records to the General Ledger as well as bank reconciliations. In January 2022, the City designated an additional staff person, an Accountant, to support RHA in financial matters. As of April 18, 2022, the City contracted with an additional financial consultant who is a former Finance Director at another well managed Housing Authority to provide their expertise, support and training on housing authority finance related matters and reviews all financial data submitted to HUD financial systems such as audits. In March 2023, the Nevin Plaza affordable housing development was repositioned, decreasing again the financial transaction of an additional 142 tenants in the public housing program. The RHA is now following the City of Richmond’s formal monthly and year-end closing procedures to ensure that accounts are analyzed throughout the fiscal year and after the year-end closing to ensure that they include all current year activity, and the presentation is appropriate. All financial records have transitioned to the City’s MUNIS financial system which is systematic and accessible. RHA staff participate in the yearly City of Richmond trainings related to all financials systems used such as MUNIS, procurement, contracting, budget development, and year end closing. RHA and City of Richmond finance staff have participated in HUD trainings related to procurement, HUD Financial Data System, and Capital fund development and implementation. • Anticipated Completion Date: August 21, 2020

View Audit 317816

Corrective Action Plans

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