Corrective Action Plans

Finding 497966 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of New Britain

CT

Questioned Costs Procurement, Suspension & Debarment § 200.67 § 200.88

Procurement, Suspension and Debarment Description of Findging: For any amounts above the Petty Cash ceiling, but not exceeding $250,000 in accordance with revisions to 2CFR 200.67 and 2 CFR 200.88, the NBHA may use small purchase procedures. Under small purchase procedures, the NBHA shall obtain a...

Procurement, Suspension and Debarment Description of Findging: For any amounts above the Petty Cash ceiling, but not exceeding $250,000 in accordance with revisions to 2CFR 200.67 and 2 CFR 200.88, the NBHA may use small purchase procedures. Under small purchase procedures, the NBHA shall obtain a reasonable number of quotes (preferably three); however, for purchases of less than $10,000, per NDAA Section 806 also known as Micro Purchases, only one quote is required provided the quote is reasonable. Auditors identified 3 instances in which sufficient documentation was not maintained to support the procurement of a vendor. Statement of Concurrence or NonConcurrence: There were 3 instances in which sufficient documentation was not maintained to support the procurement of a vendor. The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. Corrective Action: Two of the vendors have services that will be put out to bid (landscaping and hazardous cleanup). The third service provided is generally of an emergency nature (plumbing) as we have a licensed plumber on staff. NBHA will make sure we have secured verbal quotes for each occurrence before obligating the vendor. Tracy Blackwell

View Audit 320625 Questioned Costs: $1

Finding 497950 (2023-001)

Significant Deficiency 2023

Western Indiana Community Action Agency, Inc.

IN

Internal Control / Segregation of Duties Questioned Costs Eligibility

Corrective Action Plan for Current Year Findings Finding 2023-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024 Corrective Action: WICAA has developed a streamlined approach for assessing i...

Corrective Action Plan for Current Year Findings Finding 2023-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024 Corrective Action: WICAA has developed a streamlined approach for assessing incoming applications, differentiating between complete and incomplete applications at the beginning of the processing cycle. This will ensure that complete applications can be promptly processed. Additionally, if a substantial number of unprocessed applications are nearing 10 days of the deadline for processing, our staff will be notified that there is a need for overtime. Overtime requirements will be assessed weekly. These modifications are anticipated to result in applications being processed within the allowable number of days. Person Responsible: The Energy Assistance Director has primary responsibility with oversight by the Executive Director. Timing for Implementation: Immediately

View Audit 320570

Finding 497938 (2023-007)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

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

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained. MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.

View Audit 320567 Questioned Costs: $1

Finding 497937 (2023-006)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting p...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497936 (2023-005)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles § 200.405

Planned Corrective Action: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls to allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All such allocations will be supported ...

Planned Corrective Action: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls to allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All such allocations will be supported by activity-level substantiation and be reviewed. Documentation of the allocation methodology, review and approval will be maintained in writing. MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further , controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497935 (2023-004)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Period of Performance Questioned Costs Allowable Costs / Cost Principles

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests....

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests. Evidence of the review to be documented and maintained according to the procedures to be implemented.

View Audit 320567 Questioned Costs: $1

Finding 497924 (2023-002)

Material Weakness 2023

Yardley Borough

PA

Questioned Costs Material Weakness Reporting § 200.302

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform...

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Borough of Yardley will implement these policies and procedures to ensure that the organization will comply going forward. Repeat: Repeat finding from 2017-002 Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 320540

Finding 497923 (2023-001)

Material Weakness 2023

Advocate Aurora Health, Inc.

IL

Equipment & Real Property Management Questioned Costs

A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant – Public Assistance (Presidentially Declared Disasters). AAH’s internal controls were not suitably des...

A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant – Public Assistance (Presidentially Declared Disasters). AAH’s internal controls were not suitably designed to retain all supporting documentation over their review and approval of FEMA federal expenditures. Management did not retain supporting documentation to support the inventory usage reports used in the development of the FEMA expenditures. The FEMA personal protective equipment (PPE) claim covered two years, which are 2020 and 2021. As noted in the audit, Advocate Aurora Health engaged a third party to perform a physical inventory of supplies at December 31, 2020 which included the PPE claimed in the SEFA obligation. The physical inventory was reconciled to the inventory management system. The audit selected a sample inventory count performed by third party and agreed the inventory counts back to the third-party records noting no exceptions. A physical inventory was not performed at December 31, 2021. Due to the COVID pandemic, there were unusual circumstances that precluded an annual physical inventory in 2021, due to the easy transmission of COVID-19, by breathing in air carrying droplets or aerosol particles that contain the SARS-CoV-2 virus when close to an infected person or in poorly ventilated spaces with infected persons. Noting there were no system changes to the inventory system during 2021, we relied on the prior year audits and internal control review of the inventory system to provide comfort for Advocate Aurora Health for reliance on the inventory usage for this FEMA claim. In addition to relying on past inventory documented audit controls, Advocate Aurora Health routinely reviews the supply expense generated from the inventory system. With respect to future FEMA claim submissions, Advocate Aurora Health will subject the application and claimed expenses to a comprehensive management review for allowability with FEMA regulations and project obligations. Evidence of the management review will be maintained with the other source documentation for a period of at least three years, longer in the case for real property and equipment if the specific program warrants. Existing procurement and system controls will continue to be leveraged to ensure accuracy and completeness of all source data. Nan Nelson, SVP Region Chief Financial Officer, is responsible for this Corrective Action Plan.

View Audit 320539

Finding 497922 (2023-002)

Significant Deficiency 2023

Stevens County

WA

Questioned Costs Reporting Significant Deficiency

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final repor...

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.

View Audit 320535

Finding 497921 (2023-001)

Material Weakness 2023

Housing Authority of the City of Easton

PA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, ...

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320526 Questioned Costs: $1

Finding 497904 (2023-001)

Significant Deficiency 2023

Howard County Housing Commission

MD

HUD Housing Programs Questioned Costs Eligibility

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure the accurate data is used as part of the tenant rent and HAP calculations. Explanation of disagreement with audit...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure the accurate data is used as part of the tenant rent and HAP calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Corrected data is essential in determining the correct rent responsibility and HAP. To ensure that the data and rent calculations are correct, HCHC has taken the following steps: • Staff members have taken additional Housing Specialist training offered by Nan McKay. • HCHC has created and hired a quality control specialist who selects housing specialist 50058 actions to ensure that HCHC has data integrity, and all information is true and accurate. • The supervisor also selects housing specialist 50058 actions for review, ensuring that all required documentation is intact and that the proper rent responsibility and HAP calculations are correct. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Completion date for corrective action plan: 6/30/2024

View Audit 320485

Finding 497899 (2023-002)

Significant Deficiency 2023

Sawyer County Housing Authority

WI

Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs

Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Auth...

Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will work on developing proper time and effort documentation. Name of the contact person responsible for corrective action: Sheila Young Planned completion date for corrective action plan: December 31, 2024

View Audit 320468

Finding 497897 (2023-001)

Significant Deficiency 2023

Hamlet Housing Authority

NC

Questioned Costs Eligibility HUD Housing Programs

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Man...

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 320466

Finding 497896 (2023-002)

Material Weakness 2023

Health and Environment Sciences Institute

DC

Subrecipient Monitoring Reporting Questioned Costs

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not t...

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not timely file the required FFATA report for a subrecipient receiving direct federal awards in excess of $30,000. Planned Corrective Action: The FFATA report was subsequently filed in April 2024. Procedures have been put in place to ensure that the form will be filed in a timely manner and in accordance with all filing requirements. Name and Person Responsible: Beth-Ellen Berry, Chief Financial Officer Anticipated Completion Date: September 3, 2024

View Audit 320458

Finding 497895 (2023-001)

Material Weakness 2023

Health and Environment Sciences Institute

DC

Subrecipient Monitoring Questioned Costs Eligibility

Finding 2023-001: Material Weakness over Subrecipient Monitoring and Required Filings The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management had existing controls related to subrecipient monitoring. However, these controls were not ...

Finding 2023-001: Material Weakness over Subrecipient Monitoring and Required Filings The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management had existing controls related to subrecipient monitoring. However, these controls were not sufficiently detailed relative to the collection of audited financial statements and eligibility to receive funding. During 2023, for one subrecipient, HESI did not retain evidence of the review performed of the subrecipient’s eligibility to receive funding and did not retain evidence of the monitoring of the subrecipient’s audited financial statements. Planned Corrective Action: The subrecipient’s audited financial statements and Report on Federal Awards in accordance with Uniform Guidance were subsequently requested and reviewed in September 2024. Procedures have been put in place to ensure that subrecipients are eligible to receive Federal funding and a subrecipient’s audited financial statements and compliance reports will be requested and reviewed annually. Name and Person Responsible: Beth-Ellen Berry, Chief Financial Officer Anticipated Completion Date: September 3, 2024

View Audit 320458

Finding 497893 (2023-001)

Significant Deficiency 2023

Legacy Redevelopment Corporation

WI

Reporting Matching / Level of Effort / Earmarking Questioned Costs

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accou...

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accounting services team to review all lending activity for proper reporting.

View Audit 320453

Finding 497657 (2023-001)

Significant Deficiency 2023

Berkshire Community College

MA

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

Corrective Action Plan:. BCC has reviewed its policies and procedures regarding the overaward and has made changes to ensure that funds are processed, calculated correctly, and disbursed/returned within timely manner. $533 has been returned to meet federal requirements/standards and to correct the s...

Corrective Action Plan:. BCC has reviewed its policies and procedures regarding the overaward and has made changes to ensure that funds are processed, calculated correctly, and disbursed/returned within timely manner. $533 has been returned to meet federal requirements/standards and to correct the student record within cost of attendance. Monitoring reports are being created with the assistance of IT and Institutional Effectiveness along with delivered reports from Ellucian. A policy and procedure has been established for when outside resources are received for processing between the Student Financial Services and Business Office. Additional steps will be taken at the time of loan disbursement to ensure proper disbursement and avoidance of overawards. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442 Questioned Costs: $1

Finding 497614 (2023-001)

Significant Deficiency 2023

Coordinated Living of Southern Nevada, Inc.

NV

Questioned Costs Reporting Internal Control / Segregation of Duties

Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and th...

Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and the date reviewed on each report. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports are now routed to our director of Low-Income Housing Tax Credit and Compliance, who reviews each report in detail. Once she has approved the reports, she initials and dates the reports and then they are sent to either the City of Las Vegas or Clark County, as required. These procedures were implemented in mid-2023.

View Audit 320388

Finding 497551 (2023-001)

Significant Deficiency 2023

County of Franklin, Pennsylvania

PA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Policies and procedures have been implemented to ensure compliance with reporting requirements, and to ensure proper documentation is available from the State reporting system (AccuFund) for all fiscal reporting.

View Audit 320312

Finding 497550 (2023-003)

Material Weakness 2023

Cornerstone Jefferson-Douglass Academy

MI

Questioned Costs Subrecipient Monitoring Material Weakness

The work done during the year to shore up our monthly close process and ensure we are reconciling our books consistently and timely will aid in addressing this finding as well. We will also engage the auditors to begin the audit process in June, which is 2-3 months before we have been starting to he...

The work done during the year to shore up our monthly close process and ensure we are reconciling our books consistently and timely will aid in addressing this finding as well. We will also engage the auditors to begin the audit process in June, which is 2-3 months before we have been starting to help us ensure audits are completed and submitted on time

View Audit 320292 Questioned Costs: $1

Finding 497528 (2023-001)

Significant Deficiency 2023

Oregon Tilth, INC

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023. Audit: January 1, 2023 to December 31, 2023. The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule. FINDING - F...

Oregon Tilth, Inc. respectfully submits the following corrective action plan for the year ending December 31, 2023. Audit: January 1, 2023 to December 31, 2023. The finding from the schedule of findings is discussed below. The finding is numbered with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department Agriculture 2023-001 Market Protection and Promotion – Assistance Lising #10.163 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: The issue with late Federal Funding Accountability and Transparency Act Subaward Reporting was identified by the auditors during the testing and review of documents during our first Single Audit. Management understood the importance of Immediate action and steps were taken to create and implement appropriate procedures, policies and controls. Action Plan: In order to prevent further tardiness with the submission of the obligated sub-recipient funding, a recurring Asana task item was created that reminds the Grant Finance Manager to submit the report 10 days before the end of the month following the obligation of funds. In addition, the Finance & Administration Director has also created a calendar task and reminder to be the stop gap check, and to approve the pdf of submitted reports before the close of the month. An addendum to the Fiscal Policies and Controls guide was sent to the board Finance Committee on Sept. 9th, 2024 that immediately implements the policy and details the oversight procedure for the submission and approval of reports. The sub-recipient FSRS FFATA excel worksheet schedule has been enhanced to include a page that details the month of the award, number of subrecipients and date the report was filed for that month. There is now a self-reporting column that indicates if the report was filed late. And lastly, the Grants Financial Manager has been ordered to insert written procedures into the Grant Internal Controls guide. Name(s) of the contact people responsible for correction action: Renee Kempka, Finance & Administration Director Abigail Soto, Grants Financial Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 320266

Finding 497516 (2023-005)

Significant Deficiency 2023

Lifewire

WA

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

o As of June 30, 2024, LifeWire has implemented a new software package called VELA in which direct services staff enter their actual time worked to contracts, which is then reviewed and approved by their supervisors and reported to Finance staff for payroll processing. By December 31, 2024, the Fina...

o As of June 30, 2024, LifeWire has implemented a new software package called VELA in which direct services staff enter their actual time worked to contracts, which is then reviewed and approved by their supervisors and reported to Finance staff for payroll processing. By December 31, 2024, the Finance staff will ensure all 2024 actual hours worked toward contracts have been reviewed and approved by all direct services staff whose time is billed and approved by their supervisors. o Name of Responsible Individual: Jeannette Biffle, Controller

View Audit 320262

Finding 497511 (2023-004)

Significant Deficiency 2023

Lifewire

WA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

o By September 30, 2024, following the guidance of our CoC contract manager, the LifeWire Finance staff will have revised and resubmitted CoC RFRs submitted in 2024 to reflect match funds appropriately. All RFRs will indicate written documentation of review and approval by the Co-ED of Organizationa...

o By September 30, 2024, following the guidance of our CoC contract manager, the LifeWire Finance staff will have revised and resubmitted CoC RFRs submitted in 2024 to reflect match funds appropriately. All RFRs will indicate written documentation of review and approval by the Co-ED of Organizational Operations for match fund calculations and support required by our funders. Documentation of reports, review and approval is filed and maintained appropriately. o Name of Responsible Individual: Jeannette Biffle, Controller

View Audit 320262

Finding 497510 (2023-003)

Significant Deficiency 2023

Lifewire

WA

Questioned Costs Subrecipient Monitoring

o As of September 9, 2024, all outstanding required semiannual reports have been drafted by the Controller, approved by the Co-ED of Organizational Operations and submitted to HUD. All future required HUD reporting will be drafted by the Controller, reviewed and approved by the Co-ED of Organization...

o As of September 9, 2024, all outstanding required semiannual reports have been drafted by the Controller, approved by the Co-ED of Organizational Operations and submitted to HUD. All future required HUD reporting will be drafted by the Controller, reviewed and approved by the Co-ED of Organizational Operations, and subsequently submitted by the Controller by stated deadlines. Submitted reports will be filed and maintained appropriately. o On June 6, 2024 LifeWire requested to begin the close out process for this grant and is awaiting further instruction from HUD. When the close-out process is completed, no further reporting will be required for this grant. o Name of Responsible Individual: Jeannette Biffle, Controller

View Audit 320262

Finding 497505 (2023-002)

Material Weakness 2023

Lifewire

WA

Questioned Costs Subrecipient Monitoring § 200.303

LifeWire’s advocacy team always strives to place survivors into housing where rent is reasonable and in line with fair market rates in eastern Washington. Though it was observed that all rents paid were comparable similar units in the area, our documentation was insufficient to prove we had performe...

LifeWire’s advocacy team always strives to place survivors into housing where rent is reasonable and in line with fair market rates in eastern Washington. Though it was observed that all rents paid were comparable similar units in the area, our documentation was insufficient to prove we had performed these analyses. o After this oversight was brought to our attention, as of June 30, 2024, LifeWire has trained the Housing Team staff on the necessity of completing rent reasonableness evaluations for every participant placed in housing where their rent is paid by the Continuum of Care program. Rent reasonableness assessments are completed by participants’ assigned advocate, reviewed and approved by their supervisor, signed and dated in PDF format, and filed and maintained appropriately. o As of June 30, 2024, LifeWire has implemented an additional 90-day documentation review for every participant in this program. At the 90-day mark, supervisors on the Housing Team review all participant documents to ensure that all compliance requirements are met. o Name of Responsible Individual: Jeannette Biffle, Controller

View Audit 320262 Questioned Costs: $1

Corrective Action Plans

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