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Corrective Action Plans

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Business Education in Science and Technology for New Americans, Inc.
NY
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Actio...
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Action Plan: The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns. Responsible for corrective action: Galina Shumskaya Anticipated completion date: September 30, 2023
View Audit 18477 Questioned Costs: $1
Finding 22558 (2022-001)
Significant Deficiency 2022
South Central Alabama Regional Housing Authority
AL
Questioned Costs HUD Housing Programs Significant Deficiency
CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independe...
CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independent public accounting firm: Moody & Company P. 0. Box 698 Odenville, AL 35120 PART III. FEDERAL AWARD FINDING AND QUESTIONED COST 2022-001 - Section 8 Housing Choice Vouchers Program CFDA Number: 14.871 Compliance Requirements: Special Tests and Provisions Condition and Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(3) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies with 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month Page Two following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family- caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Auditors' review of HQS inspections reflected that several inspections failed and were not reinspected within the required time frame. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: HAP payments were not abated. Questioned Costs: $12,612 Auditors' Recommendation: We recommend the Housing Authority strengthen its internal controls to ensure that HQS deficiencies are corrected within the required time frame. Response to Finding: The Auditors' review reflected a sampling of inspections that were for HCV participants assigned to one coordinator who was about to retire and became complacent in her job responsibilities. The internal control system to prevent this from occurring was affected by a job position change. Corrective Action Plan: An inspection company has already been contracted with to schedule all annual and follow-up inspections for all HCV participants. Additionally, internal controls have been established as part of the new Assistant Director's position. Contact Person Responsible For Corrective Action: Sharon Parker, Executive Director Anticipated Completion Date: Already completed Sincerely, Sharon Parker Executive Director
View Audit 24967 Questioned Costs: $1
Finding 22536 (2022-001)
Significant Deficiency 2022
Interstate Commission on the Potomac River Basin
MD
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...
Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.
View Audit 19157 Questioned Costs: $1
Finding 22497 (2022-001)
Material Weakness 2022
Housing Initiative Partnership INC
MD
Questioned Costs Reporting Allowable Costs / Cost Principles
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIF...
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIFFERENT SOURCES, ONE FEDERAL AND ONE NON-FEDERAL. WE TAKE THIS FINDING VERY SERIOUSLY AND WILL TAKE REMEDIES TO PREVENT SUCH AN ERROR FROM OCCURING AGAIN. WE HAVE COMPLETED AN INTERNAL AUDIT TO VERIFY THAT THIS, IN FACT, WAS AN ISOLATED INCIDENT. WITH THE GROWTH OF THE ORGANIZATION OVER THE PAST TWO YEARS, WE HAVE BEEN IN THE PROCESS OF STRENGTHENING OUR POLICIES AND PROCEDURES. THIS IS NO EXCEPTION. ADDITIONAL REVIEW PROCEDURES HAVE BEEN PUT IN PLACE MOVING FORWARD TO RECORD EXPENSE TRANSACTIONS DESIGNATED TO A SPECIFIC GRANT IN OUR ACCOUNTING SYSTEM. BEFORE INVOICES ARE SENT TO THEIR RESPECTIVE REIMBURSEMENT OR REPORTING SOURCE, THEY ARE NOW SENT TO THE ACCOUNTING DEPARTMENT FOR VERIFICATION. THE ACCOUNTING DEPARTMENT THEN FORWARDS THE INVOICE OR COMMUNICATES TO THE EXECUTIVE DIRECTOR OR MANAGEMENT FOR REVIEW AND THEN SENT TO MITIGATE ANY RISK OF RECURRENCE. THIS NEW PROCEDURE WILL BE DOCUMENTED IN AN UPDATE TO OUR ACCOUNTING POLICY MANUAL. THE BOARD FINANCE COMMITTEE WILL MONITOR COMPLIANCE WITH THIS NEW POLICY AS PART OF ITS REGULAR MEETINGS WITH STAFF. HOUSING INITIATIVE PARTNERSHIP ALSO INTENDS TO INCREASE ITS INTERNAL ACCOUNTING STAFFING TO HELP MANAGE ITS GROWTH. HOUSING INITIATIVE PARTNERSHIP DISCLOSED THE DOUBLE BILLING ERROR TO MARYLAND DHCD TO REQUEST GUIDANCE IN REPAIRING THE ISSUE. AT MARYLAND DHCD'S REQUEST, WE HAVE APPLIED $82,955 PAYMENT TO THE COST OF ANOTHER ELIGIBLE PROJECT WHICH AS BEEN DOCUMENTED BY MARYLAND DHCD AS AUTHORIZED.
View Audit 19140 Questioned Costs: $1
Finding 22456 (2022-002)
Significant Deficiency 2022
Tarrant County College District
TX
Questioned Costs Eligibility Significant Deficiency
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure...
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure that all documents required for verification are obtained. Views of Responsible Officials and Planned Corrective Actions Student Financial Aid Services has revised our V4 Federal Verification procedures to require a second authorized staff member to review and approve any V4 Federal Verification documents directly from our imaging system. While it was an option to have the V4 documents reviewed by a second authorized staff member it was not required and often during the peak season campuses would accept, review, and approve V4 documents all at the same time. This change will require one authorized staff member to review documents when they are received from the student and again in our imaging system by a second authorized staff member. We have provided copies of our revised procedures and scheduled staff training. The person responsible for implementing these revised procedures will be the District Director of Student Financial Aid Services.
View Audit 22489 Questioned Costs: $1
Finding 22440 (2022-003)
Material Weakness 2022
Aabr, Inc.
NY
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Re...
AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Responsible person: Richard Flores (CFO)/ Angela McKenzie ( Dir of Finance) Anticipated completion date: December/2023
View Audit 21811 Questioned Costs: $1
Finding 22397 (2022-002)
Significant Deficiency 2022
Iron County Housing Commission
MI
Questioned Costs Eligibility HUD Housing Programs
Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. The Commission should ad...
Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. The Commission should adopt policies and procedures that would require a second person to be involved in the certification process to ensure the accountability of tenant files. The reviewer should sign and date the verification form, evidencing the control is being performed.Action Taken: New management has taken over the Commission subsequent to the period under audit and will ensure all staff members involved in the annual recertification and interim examinations are properly trained with respect to the rules and regulations pertaining to this process. Management will also implement stronger internal controls and policies regarding rent certifications. Anticipated Completion Date of Action: June 15, 2023.
View Audit 20168 Questioned Costs: $1
Kansas Christian College
KS
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: A master schedule has been created that includes the starting date, ending date, and break dates for each term. The break dates provided and used previously were not accurate and the master schedule provides the document all depar...
Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: A master schedule has been created that includes the starting date, ending date, and break dates for each term. The break dates provided and used previously were not accurate and the master schedule provides the document all departments will use going forward. This will fix the issue involving the incorrect number of days used in the R2T4 calculations. Per the auditor?s recommendations, the institution has hired an experienced professional with over fifteen years of experience in Title IV processing to complete the R2T4 calculations. Person Responsible for Corrective Action Plan: Wes Brothers, Financial Aid Director Anticipated Date of Completion: Completed 3/9/2023
View Audit 21183 Questioned Costs: $1
Gardenside Terrace, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Gardenside Terrace, Inc. respectfully submits the following Corrective Action Plan for the year ended October 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapo...
Gardenside Terrace, Inc. respectfully submits the following Corrective Action Plan for the year ended October 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? No action needed. Management deposited $3,288 into the replacement reserve on December 9, 2022. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? December 9, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Gardenside Terrace, Inc. _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
View Audit 20911 Questioned Costs: $1
Finding 22381 (2022-002)
Material Weakness 2022
Little Buns, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-tim...
Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-time payment in the amount of $60,000 and another $50,000 was paid to an LLC that is owned by the Executive Director?s daughter. There were no services provided to support these payments. Action(s) taken or planned on the finding: Little Buns, Inc. will provide oversight with a paid position of a CPA controller to oversee the fundraising efforts for compliance with all non-profit regulations. In order to fully engage with non-profit regulation, Little Buns, Inc. will create transparency of all non-profit accounts, including fundraising, investment and grant streams. All funds deemed inappropriate will be paid back by the Executive Director. If there are any questions regarding this plan, please call the undersigned at 317-663-8276. Sincerely, Maxine Jeglum, Director
View Audit 20797 Questioned Costs: $1
Blanchester Local School District
OH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
The district will implement procedures to ensure that personnel paid from federal funding complete single funding certifications and/ or time and effort logs.
The district will implement procedures to ensure that personnel paid from federal funding complete single funding certifications and/ or time and effort logs.
View Audit 20899 Questioned Costs: $1
Finding 22376 (2022-003)
Significant Deficiency 2022
Wes-Del Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sharon Fowler Contact Phone Number: (765) 358-4006 Views of Responsible Official: The Superintendent and Corporation Treasurer felt that expenses of $15,787.31 were justifiable due to the lack of fund raiser dollars for prom because ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sharon Fowler Contact Phone Number: (765) 358-4006 Views of Responsible Official: The Superintendent and Corporation Treasurer felt that expenses of $15,787.31 were justifiable due to the lack of fund raiser dollars for prom because of COVID. Part of that expense amount was for Esports Club chairs. These chairs are used for Esports only after school, and used during the day in regular classrooms. As for the Freshman Class Sponsor, Assistant Wrestling Coach, and Elementary Talen Show Sponsor, these contracts were paid from ESSER. The ECA positions were inadvertently added to teachers? contracts, as usual, and not taken out of the Education Fund. Description of Corrective Action Plan: Beginning with the 2022-23 fiscal year, we will be more careful with what we spend from ESSER Funds. Anticipated Completion Date: July 2023
View Audit 21466 Questioned Costs: $1
Finding 22324 (2022-001)
Significant Deficiency 2022
Valley of the Sun School Properties Four
AZ
Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions
The project has been reimbursed $51 for the expenditure paid for another property. We have re-trained the staff on the proper protocol and review procedures for the payment of expenditures for each of the properties we manage.
The project has been reimbursed $51 for the expenditure paid for another property. We have re-trained the staff on the proper protocol and review procedures for the payment of expenditures for each of the properties we manage.
View Audit 26339 Questioned Costs: $1
Finding 22318 (2022-001)
Significant Deficiency 2022
Nebraska Methodist Health System
NE
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF rep...
Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF reports. We also plan to improve our report review process by reconciling all information in the report even those amounts from prior period reports. Contact Person: Teri Larsen, System Controller Anticipated Completion Date: September 30, 2023
View Audit 19517 Questioned Costs: $1
Finding 22246 (2022-001)
Significant Deficiency 2022
Missouri Community Action Network
MO
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors...
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors had difficulty filling the position of Finance Director in May of 2022. They hired a firm at the end of May, but the firm received very little support in making the transition to handling the SkillUp program billing from the outgoing Finance Director. Other resignations in the Finance Department left MCAN with no institutional knowledge of the billing process. The existing SkillUp program manager was not responsible and not trained in the financial reporting and billing for the program. The Board has resolved the issue by hiring a new SkillUp program manager and a new executive director.
View Audit 18250 Questioned Costs: $1
Wood River Rural Schools
NE
Questioned Costs Cash Management
Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
View Audit 22677 Questioned Costs: $1
Finding 22112 (2022-002)
Significant Deficiency 2022
Memorial Hospital D/b/a Memorial Healthcare
MI
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ens...
The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ensure compliance with the program requirements.
View Audit 25483 Questioned Costs: $1
Finding 22088 (2022-003)
Material Weakness 2022
Low Rent Housing Agency of Grinnell, Iowa
IA
Questioned Costs HUD Housing Programs Material Weakness
Section III: Finding 2022 ? 003 Deposit Collateralization Agree with finding. The Authority will contact its financial institution and other area financial institutions to meet the proper depository requirements and have depository agreement signed by financial institution.
Section III: Finding 2022 ? 003 Deposit Collateralization Agree with finding. The Authority will contact its financial institution and other area financial institutions to meet the proper depository requirements and have depository agreement signed by financial institution.
View Audit 20049 Questioned Costs: $1
Finding 22087 (2022-002)
Material Weakness 2022
Low Rent Housing Agency of Grinnell, Iowa
IA
Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions
Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer...
Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 20049 Questioned Costs: $1
Finding 22081 (2022-002)
Material Weakness 2022
Housing Authority of the County of Marin
CA
Questioned Costs HUD Housing Programs Eligibility
Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers - Mainstream Vouchers Federal Catalog Numbers: 14.871, 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material t...
Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers - Mainstream Vouchers Federal Catalog Numbers: 14.871, 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 2,313 units. Of a sample size of forty-five (45) tenant files, the following was noted: - HUD 9886 Form was missing in 1 file - Verification of income was missing in 2 files - Verification of assets was missing in 1 file - HUD 50058 annual recertification was missing in 4 files - Original Application was missing in 5 files Our sample size is statistically valid. Known Questioned Costs: $215,596 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained, and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Finding 2022-002 (continued): Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Susanne Joyce, HCV Program Manager, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 22080 (2022-001)
Significant Deficiency 2022
Housing Authority of the County of Marin
CA
Questioned Costs HUD Housing Programs Significant Deficiency
Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Finding 2022-001 (continued): Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussions with management, the Authority did not properly abate two (2) out of thirty-one (31) annual failed inspections selected for testing. Context: The Authority did not properly abate two (2) out of thirty-one (31) failed inspections selected for testing. As a result, the Authority was not in compliance with Housing Quality Standards (HQS) as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $1,925 Cause: There is a significant deficiency in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA Assistant Program Manager will hold Bi-Weekly inspection meetings with the contractor to discuss compliance with inspection policies and procedures, to confirm that software is running properly, and to confirm that inspections-related payment holds and abatements/inspection cures comply with MHA?s policies. The contractor is to notify MHA immediately if any non-compliance inspections-related payment hold or non-abatement occurs. Views of responsible officials and planned corrective action: Susanne Joyce, HCV Program Manager, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 22078 (2022-003)
Material Weakness 2022
Housing Authority of the County of Marin
CA
Questioned Costs HUD Housing Programs Eligibility
Finding 2022-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal C...
Finding 2022-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 456 units. Of a sample size of seventeen (17) tenant files, the following was noted: - HUD 50058 annual recertification was missing in 1 file - Original Application was missing in 2 files - Citizenship Declaration was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $27,341 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Nick Zhou, Chief Financial Officer, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 22077 (2022-004)
Significant Deficiency 2022
Housing Authority of the County of Marin
CA
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Finding 2022-004: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Continuum of Care Program Federal Catalog Numbers: 14.267 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Material Weakness in Internal Co...
Finding 2022-004: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Continuum of Care Program Federal Catalog Numbers: 14.267 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 71 units. Of a sample size of twenty-one (21) tenant files, the following was noted: - HUD 50058 annual recertification was missing in 1 file - Income Verification was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $30,581 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Continuum of Care Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Nick Zhou, Chief Financial Officer, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
The Charles Stark Draper Laboratory, Inc.
MA
Questioned Costs Allowable Costs / Cost Principles
c. Draper?s Reaction: Draper?s reaction follows verbatim. Draper concurs with DCAA?s finding and will ensure that only allowable compensation costs are claimed in the future by performing an additional review of claimed compensation costs prior to submittal of the annual Uniform Guidance submission...
c. Draper?s Reaction: Draper?s reaction follows verbatim. Draper concurs with DCAA?s finding and will ensure that only allowable compensation costs are claimed in the future by performing an additional review of claimed compensation costs prior to submittal of the annual Uniform Guidance submission. Issue Coordinator: Jamie Pereira, Director, Government Accounting & Compliance Est. Completion Date: November 2023
View Audit 27018 Questioned Costs: $1
The Charles Stark Draper Laboratory, Inc.
MA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
d. Draper?s Reaction: Draper?s reaction follows verbatim. Draper does not concur with DCAA?s finding that the atrium depreciation expense is unreasonable. As DCAA points out, Draper provided a reasonableness presentation to address the business need for the atrium on April 28, 2022 and provided add...
d. Draper?s Reaction: Draper?s reaction follows verbatim. Draper does not concur with DCAA?s finding that the atrium depreciation expense is unreasonable. As DCAA points out, Draper provided a reasonableness presentation to address the business need for the atrium on April 28, 2022 and provided additional analyses and evidence (October 2022) proving all subcontractors utilized on the project were competitively awarded, which establishes those costs were awarded at a fair and reasonable price. Draper reserves the right to negotiate this issue with the ACO. Draper has, and continues to support the Government?s requests in regards to the reasonableness of the atrium. Issue Coordinator: Jamie Pereira, Director, Government Accounting & Compliance Est. Completion Date: Pending DCMA Resolution
View Audit 27018 Questioned Costs: $1
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