Corrective Action Plans

Finding 1160838 (2023-006)

Material Weakness 2023

IL

Student Financial Aid Questioned Costs

2023-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: ...

2023-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: During our testing of twenty individuals receiving federal work study, we noted one individual (5%) was paid an incorrect pay rate for federal work study hours worked. We consider this condition to be an instance of noncompliance relating to the Activities Allowed or Unallowed compliance requirement and is not a repeat finding. Statistical sampling was not used in making sample selections. Corrective Action Plan: When rates of pay change, and Employee Authorization document is submitted through a series of individuals (Director of Financial Aid, Supervisor, VP, VP of Financial Services, Human Resources & the President) and signed/approved. This document is then received by the Payroll Coordinator. After payroll is completed, the VP of Financial Services thoroughly reviews all payroll items and verifies rate changes have occurred. Responsible Party for Corrective Action Plan: Payroll Coordinator & VP of Financial Services Implementation Date for Correction Action Plan: Implemented January 2023.

View Audit 370935 Questioned Costs: $1

Finding 1160443 (2023-005)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

Questioned Costs Eligibility HUD Housing Programs

2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding ...

2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding 2021-002, Material Weakness and Material Noncompliance) Condition: Out of a total tenant population of approximately 269 tenant files, 25 files were selected for testing. Exceptions were noted as follows: • 4 tenant files where the 214 Affidavit was not in the file or was incorrectly completed (2 files for missing 214 affidavits and 2 files where boxes were not checked to indicate adults were signing for dependents). • 5 tenant files where the tenant’s personal declaration form was missing for the time period tested. • 2 tenant files where the Form 9886 were missing for the time period tested. • 10 tenant files where there were income issues (including income calculation errors or missing support or missing Forms 50058). • 7 tenant files had deduction issues (several for deductions that were taken twice for food stamp income that was “excluded” and then deducted again, incorrect utility allowances, incorrect child care costs). • 1 tenant file where the Form 50058 was missing so unable to determine if recertification date was correct. • 4 tenant files with missing birth certificates • 1 tenant file where the tenant’s date of birth on the 50058 form did not match the tenant’s birth certificate. • 5 tenant files with missing social security cards. • 1 tenant file where the adult tenants did not sign the lease agreement. • 5 tenant files with missing EIVs. Auditor’s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: As was also instituted for HCV participant files, the Authority has instituted a checklist sheet that will occupy the front interior of all tenant files. This checklist will contain every document that is required to be placed in the tenant file. The Authority has and will affirm the use of its procedures, and continue to implement procedures to ensure all tenant files are maintained in accordance with policies and procedures. Additionally: • All noted deficiencies will be corrected and cured. • The Authority has also taken steps to stabilize staff by hiring a Property Manager and an Occupancy Specialist that will support the Public Housing Department. • The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured. Thereby reducing any additional findings with tenant files. • Repeated noted errors will be reported to the Senior Property Manager and additional hand's-on training regarding deficient items will be completed as necessary.

View Audit 370860

Finding 1160442 (2023-003)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

Questioned Costs HUD Housing Programs Special Tests & Provisions

2023-003 Special Tests and Provisions – Inter-Program Fund Management Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Int...

2023-003 Special Tests and Provisions – Inter-Program Fund Management Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: There were inter-program borrowings using federal funds which are unauthorized distributions, resulting in $3,943,604 of the total $4,164,790 in inter-program "due from" and "due to" balances lacking supporting documentation or reconciliation schedules. The unsupported balances primarily consist of significant amounts due to the Public Housing program, including $1,590,789 due to AMP 2 and $2,200,000 due to AMP 199 HOPE VI. These are offset by significant amounts owed by the Housing Choice Voucher program ($1,458,947) and the Central Office Cost Center ($2,190,705). Auditor’s Recommendation: To strengthen internal controls and ensure compliance, it is recommended that the Authority perform a detailed analysis to identify and document the specific transactions comprising the outstanding inter-program balances. Based on this analysis, a formal plan should be developed to resolve and settle these balances. To prevent a recurrence, the Authority should also establish and implement written policies that outline clear requirements for proper authorization, documentation, and timely settlement of any future inter-program transactions. Specifically, the inter-program amounts should be settled every month and balances should not be carried forward. Finally, ongoing compliance can be ensured by incorporating a monthly reconciliation of all "due from" and "due to" accounts into the regular financial closing process. Action Taken: Management has begun a detailed analysis to fully reconcile all unsupported inter-program balances by April 30, 2026. Following this, a formal plan to settle the balances will be presented to the Board by May 31, 2026. To prevent a recurrence, a new Inter-Program Transfer Policy—requiring written authorization and clear documentation—is being drafted for Board approval by June 30, 2026. These new controls will be supported by mandatory monthly reconciliation procedures to ensure ongoing compliance, with all corrective actions to be fully implemented by July 31, 2026.

View Audit 370860 Questioned Costs: $1

Finding 1160396 (2023-005)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.334

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that...

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that this finding is a deficiency in its procedures. The Director of Finance is reviewing the Chamber’s record retention policies and internal controls to ensure that they are in compliance with 2 CFR § 200.334, and will recommend and implement improvements as needed. Staff responsible for federal grants will receive training on documentation and retention requirements. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: September 2025

View Audit 370809

Finding 1160368 (2023-005)

Material Weakness 2023

Redevelopment Authority of the County of Lancaster

NJ

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.328

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from ...

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding- 2023-005 Redevelopment Authority – CDBG Type of Deficiency – Significant Deficiency Compliance Requirement – Reporting The Authority did not file accurate and timely PR-26 “Financial Summary Report” and PR-29 “Cash on Hand Report” as required. The PR-29 report is HUD’s quarterly cash on hand report of CDBG and CDBG-CV Programs Cause: The Authority did not implement proper controls, including a review process to ensure that quarterly and year-end reporting information extracted from IDIS were accurate and timely reported as required. Condition: The Authority did not have proper controls in place to ensure that quarterly and year-end reports were done in a timely manner. Criteria: The Authority is required under 24CFR570.502(b) to remit the annual performance report PR-26 specifying the amount of funds drawn from the IDIS system 90 days after year end. Under CFR 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements Subpart D section 200.328 the PR-29 quarterly report is required to be submit quarterly no later than 30 days after year end Effect of Condition: The effect of not accurate and timely reporting affects HUD’s ability to analyze program activities and properly fund programs to meet the needs of the populations served. View of Responsible Officials and Corrective Actions: This report was late every month in 2023, due to the new Finance Director trying to research and submit the correct numbers to HUD. In 2024 this report was submitted timely. If there are any questions regarding this plan, please contact: Justin Eby Executive Director (717) 394-0793 jeby@lchra.com

View Audit 370757

Finding 1160366 (2023-001)

Material Weakness 2023

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Author...

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Authority selected Option 1, as defined by HRSA, to calculate lost revenue. This option consists of reporting actual revenues from relevant quarters in the period of availability with the system calculating lost revenues because of declines. The fiscal year 2021 single audit identified unallowable expenses totaling $263,861. The Authority utilized excess lost revenues at the time to cover this difference. To capture the use of these lost revenues from Period 1, the Authority should have used Option 3, as defined by HRSA, to calculate and report lost revenues. Within that calculation, lost revenues could then be reduced by the $263,861. Responsible Individuals: Dawn Ballard Corrective Action Plan: Due to the timing of completion of the 2021 single audit, which included the identification of questioned costs, and the deadline for the Period 4 Provider Relief Fund report to the HHS portal, the Period 4 report was submitted utilizing Option 1. The Authority does not expect to complete any additional HHS reports related to this program. Management will implement a process and procedures to ensure all required reports are completed accurately, in the event similar funding is received in the future. Anticipated Completion Date: January 16, 2025

View Audit 370750

Finding 1160361 (2023-003)

Material Weakness 2023

Kansas Alliance for Wetlands and Streams INC

KS

Allowable Costs / Cost Principles Questioned Costs Reporting

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Dire...

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Director neglected to follow up with the independent account to transfer reimbursement of the personnel hours out of the grant and into the administrative project code. The KAWS Executive Director will request a P&L by job report from the accountant on an annual basis and again when a grant is closing to ensure that any costs recorded as direct or indirect administrative expenses have been moved to the administrative project code and out of the grant.

View Audit 370743 Questioned Costs: $1

Finding 1160358 (2023-002)

Material Weakness 2023

Arizona's Children Association

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting

The unallowable expenses were "replaced" by unreimbursed lost revenue. All expenses that were submitted are being replaced by unreimbursed lost revenue.

View Audit 370742

Finding 1160351 (2023-001)

Material Weakness 2023

Legal Aid of Northwest Texas

TX

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment

Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regard...

Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regarding the subject of Purchasing and Property Management. LANWT will review its policies and protocols to require prior purchase approval and exigent circumstances approval. Deadlines shall be calendared by the CEO and the accounting department whenever there is an exigent circumstance and approval will need to be requested within the 30-day notice period. The CEO will remain in periodic contact with LSC if any extenuating circumstances exist. The accounting manual will be updated with this protocol. Date of Completion: June 1, 2024 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO

View Audit 370737 Questioned Costs: $1

Finding 1160349 (2023-004)

Material Weakness 2023

Roanoke-Chowan Regional Housing Authority

NC

HUD Housing Programs Questioned Costs Eligibility

1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Consulting Group, LLC, which outlines a detailed "Agency Health Check" for our Public Housing program. This proposal includes: • An operational audit of tenant file...

1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Consulting Group, LLC, which outlines a detailed "Agency Health Check" for our Public Housing program. This proposal includes: • An operational audit of tenant files and eligibility documentation • Process mapping to improve workflow and accountability • Quality control implementation • Recommendations for electronic file storage and ongoing compliance monitoring. 2. Recent Staff Training: Nan McKay Rent Calculation Course:_x000B_To immediately address gaps in eligibility documentation practices, RCRHA staff participated in the Nan McKay HCV and Public Housing Rent Calculations Course, held March 18-20, 2025, in Washington, NC._x000B_The three-day seminar provided comprehensive instruction in: • Income and asset verification under 24 CFR Part 5 • Adjusted income and allowable deductions • Total Tenant Payment (TTP) calculations for both HCV and Public Housing • Case study applications using HUD Form 50058. 3. Internal File Review and Compliance Checklist Implementation:_x000B_RCRHA has initiated a review of all active Public Housing tenant files to ensure that required eligibility documents are present, accurate, and properly stored. A standardized checklist is being introduced to guide staff and ensure uniform compliance across all tenant records. 4. Electronic File System Evaluation:_x000B_In alignment with HUD best practices and our consultant's recommendation, RCRHA is evaluating the feasibility of transitioning to an electronic document management system to ensure long-term retention, audit readiness, and streamlined access to eligibility documentation.

View Audit 370734

Finding 1160271 (2023-002)

Material Weakness 2023

Heart of Georgia Regional Airport Authority

GA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

THE BOARD WILL DOCUMENT THE PROCUREMENT PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS.

View Audit 370658

Finding 1160204 (2023-001)

Material Weakness 2023

Franklin Home for the Aged D/b/a Peabody Place

NH

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Condition Found: In accordance with the loan terms, Peabody Place is required to annually fund a capital asset replacement reserve of $100,000, debt payment reserve in the amount of $111,696, and a resident asset depletion reserve and facility fill reserve each for $50,000. The Organization did not ...

Condition Found: In accordance with the loan terms, Peabody Place is required to annually fund a capital asset replacement reserve of $100,000, debt payment reserve in the amount of $111,696, and a resident asset depletion reserve and facility fill reserve each for $50,000. The Organization did not make the required annual deposits into the debt payment reserve, capital asset replacement reserve, resident asset depletion reserve and the facility fill reserve. Individual(s) Responsible for Corrective Action: Lynda P. Goldthwaite, Executive Director and Stacey Matott, Director of Finance Planned Corrective Action: Peabody Place sought a debt work out in 2025 that would allow for deferral of required deposits for six months until January 1, 2026. Anticipated Completion Date: December 31, 2024

View Audit 370570 Questioned Costs: $1

Finding 1160182 (2023-010)

Material Weakness 2023

Grand Forks Housing Authority

ND

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.512

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls to ensure reporting is filed timely. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160178 (2023-009)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160174 (2023-008)

Material Weakness 2023

Grand Forks Housing Authority

ND

Questioned Costs HUD Housing Programs Significant Deficiency

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its polies and procedures for ensuring inspections happen timely. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160170 (2023-007)

Material Weakness 2023

Grand Forks Housing Authority

ND

Questioned Costs Eligibility HUD Housing Programs

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring proper documentation on waiting list pulls. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160166 (2023-006)

Material Weakness 2023

Grand Forks Housing Authority

ND

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160162 (2023-005)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

ontact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their finance staff and will review, implement, and document controls to ensure that REAC filing is done on time. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160158 (2023-004)

Material Weakness 2023

Grand Forks Housing Authority

ND

Eligibility Internal Control / Segregation of Duties Questioned Costs

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviewed are performed in a timely manner. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160115 (2023-013)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Benjie Read CFO and Felecia Read Staff Accountant, will update the policies and procedures for all program reports and the review of each before submission. We will also negotiate with the grantors for appropriate time frams as some of these time frames are impossible for us to meet in an accurate m...

Benjie Read CFO and Felecia Read Staff Accountant, will update the policies and procedures for all program reports and the review of each before submission. We will also negotiate with the grantors for appropriate time frams as some of these time frames are impossible for us to meet in an accurate manner. These policies will be done within 90 days of audit completion.

View Audit 370516

Finding 1160071 (2023-008)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Questioned Costs § 200.303

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read S...

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read Staff Accountant, will educate financial staff on using proper allocation schedules and proper supporting documentation. Expense allocation schedules will be updated periodically whenever program additions or deletions occur with a minimum of twice per year. Twin Oaks has already replaced expense reproting software that was inadequately providing backup documentation with a new system which has greatly improved our accuracy and documentation. Also, our systems have greatly improved since we started with quarterly reporting to our CBCs, especially NWF Health Network, who have greatly assisted in our correct allocation of expenses. This education process will be completed within 90 days of completion of audit.

View Audit 370516 Questioned Costs: $1

Finding 1160055 (2023-005)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.438

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read S...

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read Staff Accountant, will educate financial staff on using proper allocation schedules and proper supporting documentation. Expense allocation schedules will be updated periodically whenever program additions or deletions occur with a minimum of twice per year. Twin Oaks has already replaced expense reproting software that was inadequately providing backup documentation with a new system which has greatly improved our accuracy and documentation. Also, our systems have greatly improved since we started with quarterly reporting to our CBCs, especially NWF Health Network, who have greatly assisted in our correct allocation of expenses. This education process will be completed within 90 days of completion of audit.

View Audit 370516 Questioned Costs: $1

Finding 1159996 (2023-001)

Material Weakness 2023

Virgin Islands Economic Development Authority

VI

Questioned Costs Reporting § 200.512

2023-001: Data Collection Form and Single Audit Reporting Package VIEDA Response: The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2022, FY2023, and FY2024 cycles, and ...

2023-001: Data Collection Form and Single Audit Reporting Package VIEDA Response: The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2022, FY2023, and FY2024 cycles, and residual timing challenges may impact the FY2025 deadline. However, process improvements including a formal Single Audit calendar, monthly progress monitoring, and cross-training of staff are now in place and are expected to ensure full compliance beginning with the FY2026 audit cycle. Estimated Completion Date: Ongoing Contact: Kelly Thompson Webbe, Chief Financial Officer

View Audit 370478

Finding 1159893 (2023-006)

Material Weakness 2023

Jefferson Parish

LA

Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.113 § 200.331

With the support of a new leadership team, Jefferson Parish is committed to strengthening oversight and monitoring federal grants financial and compliance activities. To enhance reliability, the Parish has engaged Deloitte & Touche LLP as a consultant to assist with improving documentation procedure...

With the support of a new leadership team, Jefferson Parish is committed to strengthening oversight and monitoring federal grants financial and compliance activities. To enhance reliability, the Parish has engaged Deloitte & Touche LLP as a consultant to assist with improving documentation procedures and strengthen internal controls supporting financial and compliance activities going forward. As part of this effort Jefferson Parish and Deloitte are working across Finance, Accounting, and programmatic departments to establish improved federal grants governance and policy. This includes quarterly oversight and review processes and procedures to monitor the use of federal funds and confirm that compliance activities are occurring. This also includes improved preventative controls to require the performance of due diligence activities for each federal fund sub-recipient or individuals receiving federal assistance prior to the awarding or disbursement of federal funds. The Parish will also develop a policy and communicate annually to all departments the requirements to report to the appropriate authorities, including the Louisiana Legislative Auditor's Office and the Jefferson Parish District Attorney's Office. Community Development Director Stephanie Brumfield, Interim Finance Director Victor LaRocca and Risk Management Director Maria Leon will develop and communicate the policy for reporting fraud which should be enacted by January of 2026.

View Audit 370431 Questioned Costs: $1

Finding 1159890 (2023-002)

Material Weakness 2023

City of Williamsport

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

The City discovered and corrected the error during 2024, at which time additional reviews were implemented over report submission. The error has been corrected as of December 2024.

View Audit 370430

Corrective Action Plans

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