Corrective Action Plans

Finding 569337 (2024-004)

Material Weakness 2024

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.302

Finding Number: 2024-004 Title: Incomplete Tenant File Documentation and Disbursement Variances for MTW Housing Assistance Payments Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files and disbursement activity under the Moving to Work (MTW) Housing ...

Finding Number: 2024-004 Title: Incomplete Tenant File Documentation and Disbursement Variances for MTW Housing Assistance Payments Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files and disbursement activity under the Moving to Work (MTW) Housing Assistance Payments (HAP) program identified multiple deficiencies in documentation and compliance. For six out of the sixteen tenants tested, the Authority was unable to provide the tenant file for review. Among the files that were available, several lacked required documentations for the required period to support continued occupancy, rent adjustments, reexaminations, income verification, and inspections. Additionally, variances were noted between the amounts reported on HUD Form 50058 and the actual HAP/UAP disbursements made. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to improve tenant file management, ensure complete documentation, and address disbursement variances.

View Audit 360844 Questioned Costs: $1

Finding 569335 (2024-002)

Material Weakness 2024

The Housing Authority of Cheraw

SC

Questioned Costs Cash Management Eligibility § 200.302 § 200.305

Mov ing to Work Demonstra tion Program - Capital Fund ProgramALN: 14.881 Description: During testing of the Mov ing to Work Demonstration Program - Capital Fund Progra m, we selected a sample of eight elOCCS drawdown vouchers for rev iew. Of these, the Authority was unable to provide sufficient supp...

Mov ing to Work Demonstra tion Program - Capital Fund ProgramALN: 14.881 Description: During testing of the Mov ing to Work Demonstration Program - Capital Fund Progra m, we selected a sample of eight elOCCS drawdown vouchers for rev iew. Of these, the Authority was unable to provide sufficient supporting documentation to substantia te the eligibility, timing, or purpose of the draw d owns for four v ouchers. For another v oucher, the Authority could only partially support the a mount dra wn. These issues reflect a lack of a dequate documentation necessary to substantiate the allowability and propriety of the expenditure charged to the CFP grants. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to ensure that every drawdown request is accompanied by the required supporting documentation. In addition, the supporting documentation will be reviewed to ensure that it meets eligibility and "just-in-time" requirements prior to the Executive Director signing the request.

View Audit 360844 Questioned Costs: $1

Finding 569322 (2024-005)

Material Weakness 2024

Housing Authority of Florence

AL

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.302 § 200.303

Title: Inadequate Tenant File Documentation and Inconsistencies in MTW Housing Assistance and Public Housing Records Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: During tenant file testing for both the Housing Choice Voucher (HCV) and Public Housing (PH) components ...

Title: Inadequate Tenant File Documentation and Inconsistencies in MTW Housing Assistance and Public Housing Records Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: During tenant file testing for both the Housing Choice Voucher (HCV) and Public Housing (PH) components of the Moving to Work (MTW) Demonstration Program, we identified multiple deficiencies in the Authority's documentation and reporting practices: 1. For the MTW HAP (HCV) sample, the Authority did not properly complete the "Summary Decision on the Unit" section of the HUD Form 52580-A, which documents the final pass or fail outcome of the Housing Quality Standards {HQS) inspection. As a result, it could not be confirmed whether the unit met HQS requirements at the time of assistance. 2. In six out of twenty-three HCV tenant files tested, housing assistance payments did not agree with the amounts reported on HUD Form 50058, and no reconciliations or explanations were provided. 3. For one out of twenty-three HCV tenants, the Authority was unable to provide a Form 50058 covering the period for which the HAP payment was selected, leaving the payment unsupported. 4. In the MTW Public Housing sample, five out of seventeen tenant files contained discrepancies between tenant receipts or rent register balances and the amounts reported on HUD Form 50058, without adequate explanation or reconciliation. 5. For one out of seventeen Public Housing tenants, the Authority was unable to provide any support for either the receipt from or payment to the tenant for the period tested. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a (a) process to ensure that Hud Form 52580-A is fully completed for all HQS inspections, documenting pass or fail outcomes, (b) establish procedures for reconciling housing assistance payments (HAP) and tenant rent payments with amounts reported on HUD Form 50058, documenting any

View Audit 360842 Questioned Costs: $1

Finding 569320 (2024-003)

Material Weakness 2024

Housing Authority of Florence

AL

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.302 § 200.305

Title: Incomplete Support for Capital Fund Program (CFP) Drawdown Sample Program Name: Capital Fund Program ALN: 14.872 Description: As part of the testing of the Capital Fund Program (CFP) major program, a sample of six drawdown vouchers were selected for review. The Authority was unable to prov...

Title: Incomplete Support for Capital Fund Program (CFP) Drawdown Sample Program Name: Capital Fund Program ALN: 14.872 Description: As part of the testing of the Capital Fund Program (CFP) major program, a sample of six drawdown vouchers were selected for review. The Authority was unable to provide adequate supporting documentation for one voucher in the sample. The missing documentation prevented verification of the eligibility, timing, and allowability of the associated expenditures. Planned Corrective Action: Fiscal Vear 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to ensure that every drawdown request is accompanied by the required supporting documentation. In addition, the supporting documentation will be reviewed to ensure that it meets eligibility, timing, and allowability of the associated expenditures.

View Audit 360842 Questioned Costs: $1

Finding 569319 (2024-002)

Material Weakness 2024

Housing Authority of Florence

AL

Questioned Costs Cash Management § 200.302 § 200.305

Title: Unsupported MTW Capital Fund Program (CFP) Drawdowns Program Name: Moving to Work Demonstration Program - Capital Fund Program ALN: 14.881 Description: During testing of the Moving to Work Demonstration Program - Capital Fund Program, we selected a sample of eight eLOCCS drawdown vouchers ...

Title: Unsupported MTW Capital Fund Program (CFP) Drawdowns Program Name: Moving to Work Demonstration Program - Capital Fund Program ALN: 14.881 Description: During testing of the Moving to Work Demonstration Program - Capital Fund Program, we selected a sample of eight eLOCCS drawdown vouchers for review. Of these, the Authority was unable to provide sufficient supporting documentation to substantiate the eligibility, timing, or purpose of the drawdowns for two vouchers. In addition, for one voucher, the Authority did not provide evidence of immediate obligations or expenditures to support the drawdown, indicating a potential violation of the federal "just-in-time" funding requirement. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to ensure that every drawdown request is accompanied by the required supporting documentation. In addition, the supporting documentation will be reviewed to ensure that it meets eligibility and "just-in-time" requirements prior to the Executive Director signing the request.

View Audit 360842 Questioned Costs: $1

Finding 569304 (2024-034)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

The Department of Behavioral Health (DBH) agrees with the findings and will put controls in place to resolve the issue. To ensure documentation of employees who are paid in full or in part with federal grant funds, DBH will enact a time and effort certification standard operating procedure (SOP) in...

The Department of Behavioral Health (DBH) agrees with the findings and will put controls in place to resolve the issue. To ensure documentation of employees who are paid in full or in part with federal grant funds, DBH will enact a time and effort certification standard operating procedure (SOP) in conjunction with the Agency Operations Administration and Office of the Chief Financial Officer. The SOP will direct the supervisor to review a payroll report generated by the OCFO providing each employee’s percentage of time charged to the assigned fund source. A form will allow supervisors to certify the employee has performed the duties that align with the funding source. The certification will be required at least quarterly for employee’s funded 100% and at least monthly for employee’s funded by more than one funding source. Creation, execution and monitoring of SOP: Draft SOP, September 1, 2025 Contact: Michael Neff, DBH Chief Operating Officer Virtual training to all affected employees, September 15, 2025 Contact: Adran Reid, Agency Fiscal Officer, Department of Behavioral Health & Deputy Mayor for Health and Human Services Contact: Ryelle Roddey, Deputy Chief Operating Officer Anthony Baffour, Director of Financial Services Renee Evans Jackman, Director of Grants Management Estimated Completion Date: Operationalize, October 1, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569298 (2024-028)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

The Department of Behavioral Health (DBH) concurs with the finding. OCFO will confirm and ensure that the amount accrued for prior year liabilities are reversed according to the amounts accrued for both automatic and manual accruals. This process will entail performing a detailed analysis by fund,...

The Department of Behavioral Health (DBH) concurs with the finding. OCFO will confirm and ensure that the amount accrued for prior year liabilities are reversed according to the amounts accrued for both automatic and manual accruals. This process will entail performing a detailed analysis by fund, award, program, and purchase orders to eliminate the occurrence of unallowable costs. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: October 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569293 (2024-025)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Reporting Student Financial Aid § 200.303

The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP ...

The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP percentage from the standard 70% to 76.2%, which CFSA accommodated in its family-based rate adjustment claiming tools with manual entries. Corrective action is outlined below, but in the meantime the District has returned to the standard 70% FMAP, which precludes recurrence. To address Condition 1 going forward, expenditures occurring within the current fiscal year will be reflected on the SEFA for the Foster Care grant and be consistent with claimed expenditures reported on the CB 496. The CFSA Agency Fiscal Officer and the CFSA Accounting Supervisor will develop a written procedure to prevent expenditures from being charged to other periods. The principal corrective action for Condition 2 will be to update the entire suite of financial tools that undergird the family-based rate adjustment claims. The updates will feature formula “fail safes” that will require validation of the various statistics that inform the claims. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. Contact: James Murphy, Business Services Administrator Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569292 (2024-024)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Student Financial Aid Eligibility § 200.303

The Child and Family Services Agency (CFSA) concurs with the findings. The licensure issue involved a provider who was in process of permanently closing her home as a foster care provider (and the existing license expired in the meantime), and the other item involved a brief lapse in the child prote...

The Child and Family Services Agency (CFSA) concurs with the findings. The licensure issue involved a provider who was in process of permanently closing her home as a foster care provider (and the existing license expired in the meantime), and the other item involved a brief lapse in the child protection register check. Corrective action will involve improved automation within the claiming process. CFSA also acknowledges that the third bullet regarding the legibility of the background criminal check document for the “other adult in the home” is an internal control issue for which there are no questioned costs. Corrective action will occur within STAAND implementation as key system edits in the foster care maintenance claim report will account for lapsing/expiring (according to District standards) licensure documentation. Payments to providers that do not meet title IV-E requirements across all axes will be left out of the IV-E foster care maintenance claim. Contact: James Murphy, Business Services Administrator Estimated Completion Date: December 31, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569291 (2024-023)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303

The Child and Family Services Agency (CFSA) concurs with the findings as stated. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. For Condition 1, CFSA will implement a three-tiered quality check int...

The Child and Family Services Agency (CFSA) concurs with the findings as stated. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. For Condition 1, CFSA will implement a three-tiered quality check into the expense reporting process to eliminate future risk of allocating expenses (and producing claims) that are not applicable to the quarter in process. Tier one will involve check-date validation at the point of the extract query from the District Integration Financial System (DIFS). Tier two will be a manual quality check at the point of the Business Services Administration’s receipt of the extract from the Agency Fiscal Officer. Tier three is a system edit in CFSA cost allocation software application that will automatically disregard expenses that fall outside the appropriate claiming quarter. For Condition 2, CFSA will reserve space at an upcoming Management Team Meeting (MTM) to review Peoplesoft timekeeping tools and protocols around submission and approval of overtime and leave requests. Contact: James Murphy, Business Services Administrator Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569283 (2024-016)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. The TANF corrective action plan outlines several key actions to enhance compliance and reduce improper payments. First, policies and procedures will be updated to mandate responses to all eligibi...

The Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. The TANF corrective action plan outlines several key actions to enhance compliance and reduce improper payments. First, policies and procedures will be updated to mandate responses to all eligibility questions and require verification of documentation before case approval. System enhancements in DCAS will introduce validation rules to prevent incomplete submissions and block duplicate payments without supervisory clearance. Staff will receive mandatory refresher training focused on documentation requirements and proper DCAS data entry and verification processes. Felony Conviction questions are asked in the Integrated paper benefits application. DCAS system updates are needed to the DCAS online and case worker portal IEG scripts. Contact: Francine Miller, Deputy Administrator Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569267 (2024-009)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine a...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine activities that are allowed or unallowed and allowable costs/cost principles to ensure only allowable expenses are charged to federal programs as required under 2 CFR Section 200.403. Before DMPED approved the payment of rent for the Whitman-Walker Saint Elizabeth’s Expansion project, DMPED OGC had conducted legal analysis and determined that payment of rent qualifies as an allowable cost. DMPED had also received Treasury approval the summer prior (July 2024) for ancillary costs needed to operationalize the capital asset. As part of its Corrective Action Plan, DMPED will commit to seeking expressed approval from the awarding Federal agency in cases where the project guidance may be unclear and where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation. As a result, DMPED will take the following steps outlined below: 1. Evaluate its procedures in identifying Activities Allowed or Unallowed and Allowable Costs/Cost Principles to ensure only expressly allowable expenses are charged to the program as required under 2CFR Section 200.403. Estimated Completion Date: July 6, 2025 2. Add internal controls and policies that include clearer protocols around seeking awarding Federal Agency approval in cases where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation of generalized categorical guidance. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569263 (2024-005)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.406

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to...

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569244 (2024-004)

Material Weakness 2024

McLeod Health

SC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action:...

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action: The Organization will implement a mandatory documentation checklist, including verified contractor invoices and proof of service completion, prior to approving any expense charged to the Program. The Organization will adopt a two-level approval process- requiring sign-off by both the Program Manager and the Finance Department to validate incurred costs. Contact person responsible for corrective action: Kristen Miller, Director and David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820 Questioned Costs: $1

Finding 569190 (2024-002)

Material Weakness 2024

Town of Huntington Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will conduct a thorough review of all tenant files to identify and resolve missing documentation, including signed applications, lease agreements, proof of citizenship or eligible immigration status, independent income verification, HUD forms (50058 and 9886), rent reasonableness documentation, and HQS inspection records. Staff will work to obtain missing documents from tenants, landlords, or other necessary parties. A standardized checklist should be used to ensure all required items are present in each file moving forward. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810 Questioned Costs: $1

Finding 569181 (2024-003)

Significant Deficiency 2024

Hebrew Academy Community School, INC

FL

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

Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.

View Audit 360775 Questioned Costs: $1

Finding 569130 (2024-001)

Significant Deficiency 2024

Housing Authoirty of the City of Salem

OR

Questioned Costs Special Tests & Provisions HUD Housing Programs

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871. 14.879, and 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Sig...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871. 14.879, and 14.EHV 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 Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family biennially in order to determine if the unit meets HQS standards, 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)). These inspection reports 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 inspection reports that were not completed timely. Context: Of a sample size of thirty-nine (39) units, five (5) units did not have biennial HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $4,214 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements. Effect: The Housing Voucher Cluster 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 a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement. Lynette Brown, Section 8 Manager, is responsible for implementing this corrective action by September 30, 2025.

View Audit 360717 Questioned Costs: $1

Finding 569119 (2024-009)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320

2024-009 Material Weakness and Material Noncompliance - Procurement and Suspension and Debarment Audit Finding: The Town did not have documentation to support following their purchasing policy for two out of six selections. The Town did not have documentation to support verification that four vendor...

2024-009 Material Weakness and Material Noncompliance - Procurement and Suspension and Debarment Audit Finding: The Town did not have documentation to support following their purchasing policy for two out of six selections. The Town did not have documentation to support verification that four vendors were not excluded from federal contracts due to debarment or suspension. Corrective Action Taken: Procurement findings: 1. Performance Foodservice had two (2) invoices dated May 2023 (FY23) paid in FY24. For FY23 the BOE had a contract with Performance. The invoices were for prior year. No purchases were made in FY24, only payment from FY23 purchases. BOE believes the purchasing policy was followed. 2. Sardilli Produce, had 3 PO’s entered in FY24. One PO was for $80,000 for yearly invoices. 58 invoices were charged to PO. Average invoice total was $1,289. The approved PO did not follow purchasing policy. Suspension and Debarment addressed in 2024-005. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711 Questioned Costs: $1

Finding 569103 (2024-005)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2024-005 Material Weakness and Noncompliance, Suspension and Debarment Audit Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are...

2024-005 Material Weakness and Noncompliance, Suspension and Debarment Audit Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Documentation that such a verification was done must be maintained. The Town did not have documentation to support verification that three vendors were not excluded from federal contract due to debarment or suspension. Corrective Action Taken: We agree with this finding and will implement and document such a process going forward. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711 Questioned Costs: $1

Finding 569043 (2024-003)

Material Weakness 2024

Linden City Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction...

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction projects will include the prevailing wage rate clauses. The Board will monitor for compliance with the prevailing wage requirements. Anticipated Completion Date: Effective immediately Point of Contact: Dr. Timothy Thurman

View Audit 360698 Questioned Costs: $1

Finding 569042 (2024-003)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.403 § 200.516

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supportin...

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supporting documentation. Speciﬁcally, the expenditures associated with the draw requests lacked invoices, contracts, or other substantiating records to demonstrate that the costs were allowable, allocable, and incurred in accordance with applicable federal requirements. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the auditor’s ﬁnding that documentation to support certain CFP drawdowns was incomplete or missing and concurs that this represents a failure to comply with Uniform Guidance documentation requirements under 2 CFR §200.302 and §200.403. The Authority recognizes the importance of maintaining complete and accurate supporting records—such as invoices, contracts, and payment documentation—to substantiate costs charged to federal programs and ensure allowability and allocability under the Capital Fund Program. Effective October 1st, 2024, all draw requests under the Capital Fund Program ARE supported by: • Approved contracts or purchase orders • Invoices or other source documents • Proof of payment (e.g., canceled checks, ACH conﬁrmations) • Documentation clearly linking each expense to an approved activity in the CFP Annual Statement

View Audit 360695 Questioned Costs: $1

Finding 569041 (2024-002)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requir...

Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requirements. Speciﬁcally, the entity disbursed $43,533 in federal funds to the Housing Authority of Florence under the guise of a temporary loan, which was not supported by a formal agreement, lacked board approval, and was not repaid within the ﬁscal year. Planned Corrective Action: Today’s Marlboro County Housing Authority management concurs with the auditor’s ﬁnding that federal funds were disbursed to an affiliated entity without proper authorization, documentation, or compliance with federal cash management requirements. The Authority acknowledges that this disbursement represented a lapse in internal controls and was not consistent with the requirements outlined in 2 CFR §200.305(b). During the ﬁscal year ended September 30, 2024, the Authority also had a payable to the same affiliate in its Public Housing Program totaling $37,658. During the current 2024-2025 ﬁscal year, the Authority reimbursed its HCV program the amount loaned from its HCV program by the funds owed to the affiliate in its Public Housing Program. Today’s Marlboro County Housing Authority currently has an amount of $2,015 due to its affiliate as of May 31, 2025.

View Audit 360695 Questioned Costs: $1

Finding 569031 (2024-001)

Significant Deficiency 2024

Rocking Horse Children's Health Center Dba Rocking Horse Center

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hac...

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.

View Audit 360682 Questioned Costs: $1

Finding 569016 (2024-001)

None 2024

Metropolitan Transit Authority of Harris County, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.516

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expens...

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expense transactions; • Developing guidance to ensure transactions are appropriately reviewed for allowability, allocability, and reasonableness; • Enhancing training for relevant personnel to reinforce understanding and application of award-specific terms and conditions; • Ensuring compliance with 2 CFR § 200.403 and § 200.303. These process improvements and control enhancements will be finalized and implemented no later than December 31, 2025, under the direction of the Director, Commuter Services. METRO believes these steps will ensure compliance and mitigate recurrence of similar findings in future audit periods.

View Audit 360643 Questioned Costs: $1

Finding 568852 (2024-002)

Material Weakness 2024

King's Daughters Medical Center

MS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan Details Finding Number: 2024-002 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 Federal Emergency Management Agency Passed through Mississippi Emergency Management Agency Responsible Official: Adam Moor...

Corrective Action Plan Details Finding Number: 2024-002 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 Federal Emergency Management Agency Passed through Mississippi Emergency Management Agency Responsible Official: Adam Moore, CFO Finding Detail: Expenses reimbursed from other sources and unsupported expenses were not identified. Appropriate calculations of cost formulas were not utilized for medication reimbursement amounts claimed. Corrective Action Planned: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Disaster Grants program. Expenditures identified as potential grant program expenditures will be reviewed by the controller, and final approval of each expense by the chief financial officer to ensure they are eligible expenses and have not been reimbursed by any other sources. We anticipate these additional controls to be in place by September 30. 2025. The Chief Development Officer will oversee the corrective action. Anticipated Completion Date: September 2025

View Audit 360576 Questioned Costs: $1

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