Corrective Action Plans

Finding 51713 (2022-005)

Material Weakness 2022

City of Elkhart

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Program Income ? Use Management has taken or will take the following steps related to the weaknesses identified in payroll and vendor payments: Payroll: Employee time and effort logs were implemented as part of our corrective action plan for finding 2021-003. Due to the timing of the previous finding Management was unable to fully implement the action plan for the 2022 audit year. Time and effort logs are required to be completed by staff whose salaries and wages are paid from more than one Federal award as defined by 2 CFR 200.430(i)(1)(vii). Time and effort logs include allocation of time by program activity and general ledger account number. The time and effort log is acknowledged by the employee and the supervisor as part of the bi-weekly payroll process. Vendor: Late fees and taxes: Management will review existing claims process with staff and strengthen as necessary. Management will communicate with staff involved with the payment of claims that the payment of late fees or taxes the unit is exempt from are ineligible uses of federal funds. Program Income: Determining or Assessing and Recording: Management will address the program income weaknesses as follows: CDBG staff meets with city controller staff monthly and will expand its existing reconciliation to include program income receipted by the city and recorded in IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532 Questioned Costs: $1

Finding 51634 (2022-001)

Material Weakness 2022

Neighborhood Place of Puna

HI

Internal Control / Segregation of Duties Questioned Costs Reporting

Management?s Response and Corrective Action Plan For the Year ending June 30, 2022 Finding 2022-001 - Lack of Fiscal Oversight by a Trained Accountant due to staff transition, Assistance Listing 21.023 COVID 19 Emergency Rental Assistance Program Neighborhood Place of Puna concurs with Audit Finding...

Management?s Response and Corrective Action Plan For the Year ending June 30, 2022 Finding 2022-001 - Lack of Fiscal Oversight by a Trained Accountant due to staff transition, Assistance Listing 21.023 COVID 19 Emergency Rental Assistance Program Neighborhood Place of Puna concurs with Audit Finding 2022-001. FY 21-22 saw a transition in accounting staff. Neighborhood Place of Puna recognizes the need for additional training for current accounting staff as well as engagement with licensed accounting personnel to ensure correct accounting practices are followed. To this end, Neighborhood Place of Puna will undertake two actions in response to the Audit Finding 2022-001. 1. Neighborhood Place of Puna will identify additional training for current accounting staff. 2. Neighborhood Place of Puna will explore engaging licensed professional accounting personnel either through recruitment to the Board of Directors, or subcontracting, or hiring. Responsible Person: Paul Normann, Executive Directory Email address: paul@neighborhoodplace.org Anticipated Completion Date: Neighborhood Place of Puna Anticipates that the two elements of the Corrective Action Plan will be completed by June 30, 2023.

View Audit 48520

Finding 51576 (2022-001)

Material Weakness 2022

United Community Services, Inc.

IA

Reporting Questioned Costs Subrecipient Monitoring

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewe...

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewed procedures with the appropriate personnel. Date of Completion: June 30, 2023

View Audit 49653

Finding 51575 (2022-003)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement w...

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $150 deficit at June 30, 2022. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process.

View Audit 47322

Finding 51574 (2022-002)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 47322

Finding 51566 (2022-001)

None 2022

Young Women's Christian Association of Billings

MT

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

YWCA Billings will continue to work with the auditor to meet the required deadlines to ensure the audited financial statements are submitted on a timely basis to the federal audit clearinghouse.

View Audit 48363

Finding 51559 (2022-006)

Significant Deficiency 2022

City of Victorville

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Views of Responsible Officials: Since early 2021, City Staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cas...

Views of Responsible Officials: Since early 2021, City Staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cases, these activities are also tracked by a Journal Entry (JE) with a description of the eligible activities and an hourly breakdown provided to supplement the JE. These tracking methods ensure amounts charged to the federal awards are accurate, allowable, and properly allocated. Additionally, both of the methods above require supervisor approval and all City staff approving electronic time sheets related to CDBG/HOME grants have been instructed to ensure time entries are correct and eligible, with technical assistance provided by the City?s CDBG/HOME grant administration staff as needed. All coding changes performed by finance department personnel will be sent via email for approval by supervisors until the payroll division can implement new procedures through the electronic time sheet system that will route approvals to supervisors through the established electronic workflow. Timesheet approval reviewers have since been updated to ensure proper supervisory personnel approves all timesheets in the event primary reviewers are absent or unable to approve.

View Audit 48358

Finding 51558 (2022-005)

Significant Deficiency 2022

City of Victorville

CA

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials: Since early 2021, City staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cas...

Views of Responsible Officials: Since early 2021, City staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cases, these activities are also tracked by a Journal Entry (JE) with a description of the eligible activities and an hourly breakdown provided to supplement the JE. These tracking methods ensure amounts charged to the federal awards are accurate, allowable, and properly allocated. Additionally, overtime hours inadvertently entered by Code Enforcement Staff has been addressed by Code Enforcement Supervisors who are communicating with their employees to ensure they are tracking time and completing electronic time sheets correctly. All coding changes performed by finance department personnel will be sent via email for approval by supervisors until the payroll division can implement new procedures through the electronic timesheet system that will route approvals to supervisors through the established workflow. Additionally, case management / GIS system adjustments at a parcel level will be developed to further improve data correlation between claimed staff hours and program specific locations. Beginning October 2021, as noted, continuing through the reporting period with implementation ongoing since that time, the subject finding has been corrected. The personnel services charged for two employees based on budget to the program has since been corrected beginning October 2021 as noted.

View Audit 48358 Questioned Costs: $1

Finding 51557 (2022-004)

Significant Deficiency 2022

City of Victorville

CA

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303

Views of Responsible Officials: The City maintains internal controls to review all CDBG expenditures. These controls vary based upon expenditure type (e.g. administration, City Department subrecipients, and non-City subrecipients); however, all of these expenditure types are reviewed prior to disbur...

Views of Responsible Officials: The City maintains internal controls to review all CDBG expenditures. These controls vary based upon expenditure type (e.g. administration, City Department subrecipients, and non-City subrecipients); however, all of these expenditure types are reviewed prior to disbursement. These controls are summarized as follows: ? Administration ? Expenditures such as hours worked by City Staff, procurement of office supplies used to supplement the CDBG program, and other administrative costs are tracked through the City?s accounting system. These measures currently include the review/approval by managers/supervisors of City staff hours worked and the projects/activities completed, and review/approval of Purchase Requisitions and Purchase Orders by City staff through the City?s accounting system, all of which occur prior to disbursement. Purchase Requisitions and Purchase Orders also include a contract and an invoice or project description that lets appropriate City staff determine the eligibility of the proposed disbursement and the associated account being charged. ? City Department Subrecipients ? Expenditures for City Department Subrecipients are not made until review has been completed and the associated Purchase Requisitions and Purchase Orders is approved by appropriate City staff. Purchase Requisitions and Purchase Orders also include an invoice or project description that lets appropriate City staff determine the eligibility of the proposed disbursement and the associated account being charged. Applicable projects are also tracked through the City?s process to solicit bids/proposals, with the scope of work reviewed during all phases of the project to ensure grant eligibility. ? Non-City Subrecipients ? Subrecipients from outside the organization are subject to a thorough reimbursement protocol that includes the following: o Checklist - Provided to all grantees outlining requirements for submitting reimbursement requests, with example/fillable exhibits to outline eligible expenditures. These exhibits require the submittal of supplemental evidence (e.g. receipts, cancelled check/bank statements, time sheets, description of services provided, client eligibility, etc.). Paper records of these items are maintained. o Reviews - All reimbursement requests are reviewed/verified by two separate City departmental grant staff, with signatures confirming the eligibility of the request. Paper records of these items are maintained. o Purchase Orders - Invoices are included in all submittals to the City?s accounting system. All purchase orders are reviewed/approved by City staff via accounting system. In addition to maintaining paper records, moving forward all Purchase Orders and submitted invoices for non-City subrecipients will include copies of the approved/signed exhibits further confirming staff review of such items. All other Purchase Orders will include invoices that include a signed or initialed acknowledgement by appropriate City staff to supplement reviews/approval performed via the City?s accounting system.

View Audit 48358

Finding 51556 (2022-003)

Significant Deficiency 2022

City of Troy

MO

Questioned Costs Matching / Level of Effort / Earmarking

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2022-3 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures requir...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2022-3 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures required by Uniform Guidance. City?s Response: The City passed an ordinance amending the City?s Purchasing Ordinance # 1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022. Planned Completion Date for the Corrective Action Plan: Complete.

View Audit 43346

Finding 51521 (2022-304)

Significant Deficiency 2022

State of Wisconsin

WI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring ...

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-304: Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures. This is the department?s Corrective Action Plan. ? Recommendation (2022-304): Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures We recommend the Wisconsin Department of Health Services: ? Develop and implement written policies and procedures for the review and tracking of the quarterly reports used to monitor expenditures under the Local and Tribal Health Department Response and Recovery Support program. Wisconsin Department of Health Services Planned Corrective Action: As beneficiaries, the Treasury Guidance indicates that Local and Tribal Health Departments are not subject to subrecipient monitoring and reporting requirements. The designation of beneficiary is unique to the CSLFRF and thus is not as familiar to DHS as the subrecipient designation and subsequent reporting requirements. The uncertainty surrounding this designation resulted in DPH not following the best practices described in the DPH Contract Management Manual. DPH?s Contract Management Manual outlines requirements and best practices for contract management. This Manual describes how to best review and track expenditures to monitor expenditures. The Manual encourages the best practice of requesting enhanced expenditure reporting from agencies, in addition to the reporting required for CARS payments. The Manual describes the role of the contract administrator in reviewing the expenditure information against the approved budget to ensure expenses are reasonable and allowable. The Manual also suggests maintaining copies of submitted reports and verifying the amounts in the submitted reports correspond to CARS reports. Examples of expenditure tracking are provided as is a description of how this tracking and other fiscal monitoring supports bureaus within DPH and DHS. DHS will review the existing policies and procedures in the Contract Management Manual to ensure that the level of detail is sufficient to prevent further non-compliance. We recommend the Wisconsin Department of Health Services: ? Maintain the quarterly reports, document its review of the quarterly reports, and document its correspondence with the public health departments regarding resolution of reporting variances. Wisconsin Department of Health Services Planned Corrective Action: DPH hired a position in June 2022 to manage and track expenditures and reporting for its Coronavirus State and Local Fiscal Recovery Funds granted to locals and tribal public health departments. DPH will continue to review, track, and maintain quarterly reports, and document correspondence with the local and tribal public health departments per best practices in the DPH Contract Management Manual. We recommend the Wisconsin Department of Health Services: ? Review the contracts with the public health departments and determine whether any revisions are needed to clarify expectations for documentation and timeliness of filing the quarterlyreports; and Wisconsin Department of Health Services Planned Corrective Action: DPH will review its contracts with the local and tribal public health departments and ensure timely filing of quarterly reports. Specific areas of non-compliance have been identified and division staff will review and draft updated scope of work language to mitigate delays in reporting from our local partners. We recommend the Wisconsin Department of Health Services: ? Ensure it obtains quarterly reports to support the payments it made to the City of Milwaukee Public Health Department. Wisconsin Department of Health Services Planned Corrective Action: DPH has now obtained quarterly reports from the City of Milwaukee Public Health Department and is in the process of reviewing them. Division staff will work with the City of Milwaukee Health Department to ensure future compliance. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Karen Drogsvold, Budget Section Manager Division of Public Health, Bureau of Operations karen.drogsvold@dhs.wisconsin.gov

View Audit 44861

Finding 51518 (2022-100)

Significant Deficiency 2022

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective...

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective Action: The Wisconsin Department of Administration (DOA or Department) will develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. The controls will be documented in the Department?s Grants Management Guide and will consider, among other things, the purpose of the assistance being awarded and the criteria for the award. As the auditors noted specific to this finding and recommendation, DOA implemented controls for certain programs where it was anticipated an applicant might apply under more than one program. For programs where the controls were not implemented prior to award, the Department has subsequently reviewed to verify that an applicant was not paid for the same losses under more than one program, and none aside from that which was the condition for this finding were identified. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Review the specific payments made to the organization we identified and seek repayment of the amount that was made inappropriately. Planned Corrective Action: DOA has reviewed the specific payments made to the organization identified by the auditors and sought repayment of the amount that was not properly paid. Anticipated Completion Date: March 31, 2023 Person responsible for corrective action: Colleen Holtan, Director Bureau of Financial Management Division of Enterprise Operations colleen.holtan@wisconsin.gov

View Audit 44861 Questioned Costs: $1

Finding 51517 (2022-102)

Material Weakness 2022

State of Wisconsin

WI

Eligibility Questioned Costs Material Weakness

CAP for Finding: 2022-102 Auditor Recommendation: Obtain the required documentation for the 22 individuals we identified or seek to recoup improper benefit payments it made to these individuals. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will request fr...

CAP for Finding: 2022-102 Auditor Recommendation: Obtain the required documentation for the 22 individuals we identified or seek to recoup improper benefit payments it made to these individuals. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will request from the auditors the cases identified, review available documentation in its eligibility and benefit determination system to determine that all of the applicants were eligible to receive benefits under the program or that the costs were allowable to be funded by the Wisconsin Emergency Rental Assistance (WERA) Program, and obtain the required supporting documentation. Should DOA determine that it provided rental and utility assistance to individuals who were ineligible to receive WERA Program benefits, it will identify alternate eligible Department funding sources or seek to recoup improper benefit payments made, as appropriate. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Closely monitor the documentation being accepted by the community action agencies and Energy Services, Inc., and provide further training to address individual instances of noncompliance with the Wisconsin Emergency Rental Assistance Program Manual and guidance from the U.S. Department of the Treasury. Planned Corrective Action: The Department will monitor the documentation accepted by the community action agencies and Energy Services, Inc. (ESI), and provide further training to address individual instances of noncompliance with the WERA Program Manual and guidance from the U.S. Department of the Treasury. As the auditors noted, DOA provided training to the community action agencies and ESI in June 2022, and updated the WERA Program Manual as of June 30, 2022. The Department further notes that, after serving nearly 40,000 households with close to $250 million of assistance for rent, utilities and home internet bills, and preventing thousands of evictions across the state, the WERA Program closed to new applications as of January 31, 2023, but housing stability services remain available. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Regularly review and update its procedures to ensure that it is following the guidance from the U.S. Department of the Treasury in administering the Wisconsin Emergency Rental Assistance program. Planned Corrective Action: The Department will continue to review and update its procedures to ensure that it is following the guidance from the U.S. Department of Treasury in administering the WERA program. As the auditors noted, in response to its prior recommendation, DOA updated the WERA Program Manual as of June 30, 2022. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov

View Audit 44861 Questioned Costs: $1

Finding 51507 (2022-600)

Significant Deficiency 2022

State of Wisconsin

WI

Questioned Costs Reporting Significant Deficiency § 200.303

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of th...

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of the amounts reported to the federal government. Planned Corrective Action: DWD developed and implemented adequate procedures for the preparation and review of the UI performance and special reports to ensure the accuracy of amounts reported to the federal government; and retains documentation to support the amounts included in each report it submits to the federal government. Anticipated Completion Date: Completed before September 30, 2022 Name, Title: Jim Chiolino, Administrator Division or Unit (If applicable): Unemployment Insurance Division Email address: jim.chiolino@dwd.wisconsin.gov CC: Pamela McGillivray Lynda Jarstad Jason Schunk

View Audit 44861

Finding 51418 (2022-002)

Significant Deficiency 2022

City of Missoula

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting softwa...

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting software prior to submission to the state. These reviews will happen quarterly.

View Audit 50110 Questioned Costs: $1

Finding 51417 (2022-001)

Significant Deficiency 2022

Huntington Medical Research Institute

CA

Allowable Costs / Cost Principles Questioned Costs § 200.445

Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Di...

Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Director on February 6, 2023, who along with the accounting team ensures all costs are being charged to their respective federal revenue streams in accordance with the federal agreements and guidelines. CFO reviews and approves after Grants Director?s review. 2. HMRI has conducted training to refresh and reinforce the guidelines with employees who charge costs to federal grants. 3. HMRI will continuously provide Federal Allowable Expense Trainings to all staff involved. Responsible Individual: Chief Financial Officer: Gabriel Rincon Planned Completion date: The unallowable cost of $73 was returned to NIH in January 2023.

View Audit 47509 Questioned Costs: $1

Finding 51414 (2022-001)

Significant Deficiency 2022

Lauderdale Se Svcs, Inc. - Aldersgate Retirement Center - Phase I

MS

Questioned Costs HUD Housing Programs Reporting

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the yea...

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.155 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been corrected. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email atjim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.

View Audit 41488

Finding 51413 (2022-001)

Significant Deficiency 2022

Hattiesburg Area Senior Services, Inc. - Wesley Manor I

MS

Questioned Costs HUD Housing Programs Reporting

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for ...

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.157 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been updated. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.

View Audit 48196

Finding 51412 (2022-002)

Significant Deficiency 2022

Walnut Valley Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District will implement procedures to ensure that indirect costs charged to all federal programs are reviewed to ensure excess indirect costs are not charged.

View Audit 48194 Questioned Costs: $1

Finding 51410 (2022-001)

Significant Deficiency 2022

Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.

View Audit 42068 Questioned Costs: $1

Finding 51409 (2022-006)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Eligibility Material Weakness

Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey Coun...

Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey County Housing Department (HSD) will implement the following: 1. For the ERA-based Highway to Housing program that ended May 30, 2023 a. Records from the hotels, outlining the costs were located and will be migrated to a centralized/ Sharepoint site; and b. Additionally, HSD will source the income verification for the three participants and save copies to the centralized/ Sharepoint site 2. For the new ERA-based Housing Court program, which is a tenant rental assistance program, no hotels stays will be covered- only outstanding rent, fees, and utilities as outlined by the landlord. For this program, the following records are obtained for each client and maintained on the centralized SharePoint site: a. Application to the programming outlining program eligibility and amount owed with signed self-attestation, third party verification, and signed attestation from an authorized representative; and b. Copy of the lease, ledger, or notice of outstanding rent and/or utility arrears. Anticipated Completion Date: 1. Migration of records to be complete by July 31, 2023 2. Housing Court program launched on June 16, 2023. All the records supporting newly approved ERA expenditures are saved on Sharepoint.

View Audit 51214

Finding 51408 (2022-005)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.

View Audit 51214 Questioned Costs: $1

Finding 51405 (2022-004)

Material Weakness 2022

Ramsey County

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey Cou...

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey County had exceptions for 6 of 40 transactions tested. The exceptions noted were for a lack of receipt copies and not having the proper payroll reports attached. We agree with the lack of receipt copies. For payroll, we felt the payroll reports provided were adequate to determine the appropriate labor cost. The receipt issue came to about 2.5% of the $5.5M that was expended under this award in 2022 while the payroll documentation was about 7% of this amount. Nonetheless, we will create and use a check list to ensure we have the proper receipt copies and payroll reports for each subrecipient invoice we approve. We will also work on clarifying the required payroll reports with our grantors. Anticipated Completion Date: December 31, 2023.

View Audit 51214

Finding 51398 (2022-001)

Material Weakness 2022

Suburban Mobility Authority for Regional Transportation

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 531...

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 5310 program expenses are not allowable under the CARES Act. Identification of How Questioned Costs Were Computed ? Questioned costs represent the total amount of CARES Act funds passed through to community partners. Context - During the fiscal year, SMART passed through $1,146,291 to 35 community partners. Cause and Effect - The CARES Act award was new to SMART in fiscal year 2020. SMART's other federal awards have existed for many years and SMART is very familiar with their requirements and allowable uses. SMART sought to share the new award with its community partners but was not aware that most of them did not have expenditures allowable under the CARES Act until the matter was identified during SMART's most recent triennial review. Recommendation - When new awards are received, we recommend SMART thoroughly analyze the compliance requirements, including the allowable uses. Views of Responsible Officials and Corrective Action Plan ? SMART management is aware of the issue and has been diligently working with our FTA regional office to correct the issue. While certain community partner expenses were not eligible under CARES, they are certainly eligible under CRRSA and ARPA funding grants. We are in the process of finalizing a plan, with the FTA, where all community partner relief funding will be reprogramed under the CRRSA and ARPA grants. This correction plan, once finalized, will result in no reduction of federal relief funding to SMART or any of our community partners. Given extraordinary circumstances and expedited nature of the CARES funding, we do not believe that this issue will be a significant risk for future grant funding, however SMART has modified our grant policy manual to ensure a more thorough review of eligible expenses for subrecipients. Contact person responsible for corrective action: Ryan Byrne, CFO Anticipated Completion Date: 12/31/2022

View Audit 49229 Questioned Costs: $1

Finding 51386 (2022-003)

Significant Deficiency 2022

Durham County

NC

Questioned Costs Student Financial Aid Eligibility

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Depart...

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Department will educate staff on the location of historical documents (data of repository location/access prior to 2013 and filing guidelines for adoptive head of household). The agency has transitioned where data is housed and how records are filed. Will conduct training and will establish written guidance in order to maintain the history of our records. Proposed completion date: March 30, 2023

View Audit 47801

Corrective Action Plans

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