Corrective Action Plans

Finding 404550 (2023-002)

Material Weakness 2023

FL

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2023-002 Condition: The guidelines relating to the reporting of lost revenue for the Provider Relief Fund were not followed. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted ...

Finding Number: 2023-002 Condition: The guidelines relating to the reporting of lost revenue for the Provider Relief Fund were not followed. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Deb Costabile Anticipated Completion Date: 6/30/24

View Audit 311065

Finding 404439 (2023-002)

Material Weakness 2023

Housing Authority of the City and County of San Francisco

CA

Questioned Costs HUD Housing Programs Material Weakness

Reference Number: 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Cluster Federal Catalog Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspec...

Reference Number: 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Cluster Federal Catalog Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspections) Classification of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance The Authority has made considerable progress in addressing the backlog of annual inspections that resulted from the implementation of HUD waivers during the national pandemic. The Authority acknowledges that more progress in this area is required and continues to work diligently with its third-party HCV contractors to ensure completion of this ongoing work. The Authority understands the importance of and is committed to ensuring all units under contract are beyond safe, sanitary, and decent in accordance with HQS requirements and the Authority's Administrative Plan. The Authority uses the Emphasys Elite software to check against HUD's PIH Information Center (PIC) system to identify units with outstanding Housing Quality Standards (HQS) Inspections. The Authority has scheduled HQS Inspections for the units identified to be out of compliance. Some key strategies and controls in place are as follows: Review the report of outstanding HQS Inspections on a weekly basis. Schedule outstanding HQS Inspections in order of aging date. Conduct HQS Inspections prior to anniversary date of previously completed inspection. Run a monthly report of failed inspections and compare them with future scheduled inspections to ensure that a second inspection has been scheduled. Run a monthly report to identify units with two failed inspections to ensure all have been abated correctly. Implement weekly monitoring to ensure all units are properly abated and lifted timely when units pass inspections and contracts are properly terminated after being in abatement for 180 days without a cure. During the pandemic, units were not inspected and legally permitted based upon available HUD regulations. As a result, the Authority has implemented a 100% Annual Inspection requirement for all contracted project-based vouchers (PBVs) and tenant-based vouchers (TBVs) units starting with the 10/1/2023 HUD Section Eight Management Assessment Program (SEMAP) Year. To that end, the HCV contractors have implemented a daily review process for all failed inspections to ensure timely rescheduling and will accurately note inspection extension requests exceeding the 30-day HQS enforcement requirement to bring a unit up to standard. Anticipated Implementation Date September 30, 2024 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractors Kendra Crawford, Director of Housing Operations

View Audit 311041 Questioned Costs: $1

Finding 404217 (2023-003)

Material Weakness 2023

Genesee County, Michigan

MI

Procurement, Suspension & Debarment Material Weakness

Finding Number: 2023-003 Condition: We noted during testing that the County had no procedures in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with CSLFRF fu...

Finding Number: 2023-003 Condition: We noted during testing that the County had no procedures in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with CSLFRF funds. Planned Corrective Action: During fiscal year 2022, the County staff checked the suspension and debarment listing but did not print the screen for audit documentation. This finding was identified last year when the County had already had some time pass during fiscal year 2023. A procedure was put in place at the point that contracts are submitted to the Board of Commissioners for approval to print the documentation and attach it that shows the contractor is not included on the suspended and debarred listing. Contact person responsible for corrective action: Chrystal Simpson Anticipated Completion Date: 10/01/2023

View Audit 310975

Finding 404210 (2023-001)

Material Weakness 2023

Genesee County, Michigan

MI

Eligibility Material Weakness

Finding Number: 2023-001 Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by both programs, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: WIC: After the initial r...

Finding Number: 2023-001 Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by both programs, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: WIC: After the initial review for eligibility, a second employee will verify that eligibility was properly determined and provide a signoff to document review. Food Distribution Cluster: After the initial review and input of participant applications into the system, a new procedure will be introduced prior to distribution. Each client will undergo two verifications. The first verification will involve an employee verifying the client's information both manually against eligibility guidelines and electronically with program software. If the information is found to meet eligibility, a document will be signed and provided to the participant. The second verification will involve the client giving the signed documents to a second employee, who will also provide confirmation of eligibility and approve distribution. Contact person responsible for corrective action: WIC: Lucy Rosenberg and Michelle Estell Food Distribution Cluster: Karen Moton Anticipated Completion Date: 06/30/2024

View Audit 310975

Finding 404150 (2023-003)

Material Weakness 2023

Bucks County Community College

PA

Reporting Material Weakness

Finding 2023-003: Reporting Condition: The College’s publicly available Higher Education Emergency Relief Funds reports for the institutional and student expenditures overstated the total amount of expenditures the College incurred during the fiscal year ending June 30, 2023. The College overstated...

Finding 2023-003: Reporting Condition: The College’s publicly available Higher Education Emergency Relief Funds reports for the institutional and student expenditures overstated the total amount of expenditures the College incurred during the fiscal year ending June 30, 2023. The College overstated the total amount of student expenditures by $3,301,290 and overstated institutional expenditures by $1,127,289. Criteria: As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of HEERF money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Cause: The College did not reconcile the reports posted to their publicly facing website with the underlying accounting records including the schedule of expenditures of federal awards. Effect of the Condition: Failure to comply with HEERF reporting requirements could jeopardize future federal funding. Action Taken: The College will review and reconcile the reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure the reports reflect the activity that occurred during the reporting period. Name(s) of Contact Person(s) Responsible for Corrective Action: Patricia Smallacombe, Interim Associate Dean, Academic Partnerships Anticipated Completion Date: July 31, 2024

View Audit 310937

Finding 404146 (2023-002)

Material Weakness 2023

Bucks County Community College

PA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student fi...

Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student financial assistance checks to the state of Pennsylvania. Criteria: As outlined under 34 CFR 668.164 (1), an institution must have a process that ensures student financial assistance funds outstanding are returned to the federal government within 240 days. They may not be escheated to a state or revert to the institution or any other third party. Cause: The College did not have a process in place to monitor outstanding student financial assistance checks or to prevent these funds from escheating to the Commonwealth of Pennsylvania. Effect of the Condition: The College is not following required Federal Student Assistance regulations in maintaining an appropriate administrative capability to administer funds. Action Taken: The College will develop a process and procedures to ensure monitoring of outstanding student financial assistance checks and ensure that those checks are treated in accordance with Federal Student Assistance regulations. Name(s) of Contact Person(s) Responsible for Corrective Action: Niels Christensen, Chief Financial Officer Anticipated Completion Date: July 31, 2024

View Audit 310937

Finding 404109 (2023-003)

Material Weakness 2023

Catholic Charities West Michigan

MI

Questioned Costs Special Tests & Provisions Eligibility

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted...

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted in an overhaul of the processes in place to properly develop the volunteer checklists and assure all records for staff and volunteers are now compliant. Our Quality and Compliance and Finance team worked closely with the new Program Manager to assure that we will be fully compliant and remain so.

View Audit 310898 Questioned Costs: $1

Finding 404041 (2023-002)

Material Weakness 2023

Sunrise County Economic Council

ME

Reporting Material Weakness § 200.508 § 200.510

We provided the NOAA Award label and CFDA# as soon as we were able to obtain it from the program manager. We corrected the CFDA# for the Highway Planning and Construction as soon as we were able to obtain them from the MEDOT. The contract documents did not include that information. We reported the ...

We provided the NOAA Award label and CFDA# as soon as we were able to obtain it from the program manager. We corrected the CFDA# for the Highway Planning and Construction as soon as we were able to obtain them from the MEDOT. The contract documents did not include that information. We reported the revenue for the State and Local Recovery Funds in the award column. We now know to put the unspent revenue in deferred. We did not know the $310,000 was Federal Funds, we will know for the future. We will be sure to include Covid-19 labels and all the award dates in the future. We will look for training to prepare a SEFA document, it will be on our professional development list in this year.

View Audit 310862

Finding 403853 (2023-004)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to e...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to ensure tenants are notified appropriately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403850 (2023-003)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside co...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside consultants to assist with reasonable rent determinations or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in July 2024, the PBCHA will utilize the RFTA portal within its Yardi software for all HCV participant move-ins. Completing the RFTA process within Yardi provides online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403847 (2023-002)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS inspections. We recommend the Authority hire outside consultants to assist with inspections or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA will review and/or renegotiate its contract with a third-party inspection vendor and ensure adherence to provide inspection reports. HCV staff will ensure that reports are reviewed and that units with HQS deficiencies are not paid housing assistance payments. The PBCHA HCV Leadership is working to determine a strategy to consistently monitor inspection reports for passed and/or failed inspections to ensure proper abatement of HAP after the second failed inspection. The PBCHA has diligently worked to recruit, retain and train staff within its HCV department despite today’s challenging employment environment. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403844 (2023-001)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. We recommend the Authority to hire outside consultants to assist with eligibility determination and verification or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403707 (2023-002)

Material Weakness 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Procurement, Suspension & Debarment Material Weakness

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions...

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions and such documentation must match the requisition in vendor name, address, amount, invoice number and appropriate program code. Staff have been trained on the use of the purchase requisition system and briefed on the necessary documentation standards.

View Audit 310726 Questioned Costs: $1

Finding 403479 (2023-006)

Material Weakness 2023

Crow Wing County

MN

Eligibility Internal Control / Segregation of Duties Material Weakness

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all TANF recipients have proper documentation on file supporting the compliance requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403478 (2023-005)

Material Weakness 2023

Crow Wing County

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There ...

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all expenditures and journal entries have proper review in place and documentation of review is maintained. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403477 (2023-002)

Material Weakness 2023

Crow Wing County

MN

Eligibility Material Weakness

ELIGIBILITY REVIEW – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to ensure casefiles are reviewed and documented for public health and DWP recipients. Explanation of disagreement with audit finding: There is no disagreement with th...

ELIGIBILITY REVIEW – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to ensure casefiles are reviewed and documented for public health and DWP recipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to complete casefile reviews over all TANF casefiles. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403461 (2023-003)

Material Weakness 2023

Puerto Rico Department of Economic Development and Commerce

PR

Questioned Costs Eligibility Internal Control / Segregation of Duties

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries The program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded early 2023, which lack of a complete and ro...

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries The program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded early 2023, which lack of a complete and robust operational guidance. The guidance used to manage the process were simple, not quite restrictive, and with little internal controls for both suppliers and beneficiaries. DDEC has adopted guidelines for both suppliers and beneficiaries that are more restrictive, and specific with internal regulations that ensure data retention and storage. Currently, the second initiative of this program, being “Apoyo Energético 2.0” commenced April 2024, which is funded by a CDBG-DR funds, for registration of potential suppliers and are following the guidelines issued.

View Audit 310538 Questioned Costs: $1

Finding 403401 (2023-001)

Material Weakness 2023

Puerto Rico Industrial Development Company

PR

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.512

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report...

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Jamille Muriente, CFO, Marjuli, David Mateo, Contract Coordinator Officer

View Audit 310512

Finding 403369 (2023-001)

Material Weakness 2023

Newmarket Housing Authority

NH

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514

Newmarket Housing Authority Audit Finding Response: Finding reviewed with program specialist and manager with following action plan in place to ensure key EIV reports are run on a scheduled basis and appropriate actions are taken; • Policies and procedures surrounding EIV reviewed. • Program special...

Newmarket Housing Authority Audit Finding Response: Finding reviewed with program specialist and manager with following action plan in place to ensure key EIV reports are run on a scheduled basis and appropriate actions are taken; • Policies and procedures surrounding EIV reviewed. • Program specialist implemented the use of "tickler" reminders on outlook calendar to prompt EIV reports within 90 days for new move-ins. • The Manager will monitor monthly and quarterly to ensure EIV report is run for all move-ins and recertifications.

View Audit 310501

Finding 403357 (2023-005)

Material Weakness 2023

Mile Bluff Medical Center, Inc.

WI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified the lack of documentation of review processes surrounding the expenditures ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified the lack of documentation of review processes surrounding the expenditures of the federal award. Responsible Individuals: Dara Bartels, CEO Corrective Action Plan: We have a process that requires the Grant “owners” to review and sign off on the expenditures related to any Federal Awards and other expenditure in the organization. We will add a quarterly review in the Grants office to verify the expected purpose, compliance with federal statutes, regulations and conditions of the federal award. This will also be reviewed by the CFO to create checks and balances. Anticipated Completion Date: Ongoing

View Audit 310474

Finding 403356 (2023-004)

Material Weakness 2023

Mile Bluff Medical Center, Inc.

WI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP assisted in the Preparation of Schedule of Expenditures of Federal Awards Responsible ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP assisted in the Preparation of Schedule of Expenditures of Federal Awards Responsible Individuals: Dara Bartels, CEO Corrective Action Plan: Mile Bluff Medical Center has not had a lot of experience with a single audit prior to COVID grant funds. This year we experienced turnover in our CFO role, leaving the process to be re-created. We pulled together most of the information that was required but needed assistance/guidance from our auditors on how to pull the information together and report them on the required forms. We will continue to learn the layout and review the Schedule of Expenditures of Federal Awards prior to sending or addressing this with the Auditors. Anticipated Completion Date: Ongoing

View Audit 310474

Finding 403258 (2023-001)

Material Weakness 2023

Housing Authority of the County of Ford

IL

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks pr...

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks prior to distribution. Payment should be withheld until adequate documentation is obtained from the employee initiating the purchase.

View Audit 310431

Finding 403224 (2023-002)

Material Weakness 2023

Thlopthlocco Tribal Town Governmental Services Department

OK

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 ...

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.

View Audit 310388

Finding 403162 (2023-005)

None 2023

The Housing Authority of Lafourche Parish

LA

HUD Housing Programs Material Weakness Reporting

The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within t...

The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2024.

View Audit 310302

Finding 403160 (2023-003)

Material Weakness 2023

The Housing Authority of Lafourche Parish

LA

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.

View Audit 310302

Corrective Action Plans

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