Corrective Action Plans

Finding 569443 (2024-004)

Material Weakness 2024

Associated Ministries of Tacoma/pierce County

WA

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring § 200.302

Views of responsible officials and planned corrective actions: The documentation supporting program check requests is maintained by the program staff in the client files. When requesting a disbursement for a client, the case manager prepares a check request after following the process prescribed b...

Views of responsible officials and planned corrective actions: The documentation supporting program check requests is maintained by the program staff in the client files. When requesting a disbursement for a client, the case manager prepares a check request after following the process prescribed by the program and contract for determining an allowable disbursement. The check request is then reviewed and approved by a supervisor who also checks for eligibility and allowability of the disbursement. Only the approved check request is provided to the finance office to create the disbursement to avoid duplication of records. The client files and these records have been reviewed during site visits and previous audits without exception and with no delay in providing requested information. To further improve this process, however, the program has added a new form to be completed for each new client’s rental costs clearly identifying the costs to be paid and the source information for those costs. The supervisor reviewing disbursement requests will also affirmatively indicate on the check request that they have verified this documentation in the client file. Responsible Official: Molly Archer, Chief Operating Officer and Valorie Crout, Chief Program Officer Anticipated Completion Date: 6/1/2025

View Audit 360932

Finding 569433 (2024-001)

Significant Deficiency 2024

The National Association of State Workforce Agencies

DC

Reporting Significant Deficiency

NASWA has implemented the following procedures to ensure that the general ledger accurately reflects the approved federal grant expense and revenue activity: 1) Generation of monthly grant profit and loss statements, which are run per grant, to validate incurred expenses and revenue recognized in m...

NASWA has implemented the following procedures to ensure that the general ledger accurately reflects the approved federal grant expense and revenue activity: 1) Generation of monthly grant profit and loss statements, which are run per grant, to validate incurred expenses and revenue recognized in monthly invoice/drawdown. 2) Detailed review and creation of general ledger adjustments to expenses and/or revenue as grant funds are exhausted, or as other miscellaneous miscoding is discovered. 3) Final review and confirmation of monthly grant profit and loss statements before signing off on final invoicing or federal fund draw down.

View Audit 360920

Finding 569432 (2024-001)

Significant Deficiency 2024

Northwest Regional Development Commission

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Contact Person – Ann Joppru, Finance Director Corrective Action Plan – The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date - Immediately

View Audit 360915

Finding 569422 (2024-024)

Material Weakness 2024

District of Columbia Housing Authority

MD

HUD Housing Programs Questioned Costs Special Tests & Provisions

Finding 2024-024 U.S. Department of Housing and Urban Development (HUD) AL No. 14.871/14.879 Housing Voucher Cluster Material Weakness in Internal Control over Compliance for Special Tests and Provisions - HQS Repeat Finding: Yes; 2023-005 Auditee’s Corrective Action Plan: DCHA reviewed the eight te...

Finding 2024-024 U.S. Department of Housing and Urban Development (HUD) AL No. 14.871/14.879 Housing Voucher Cluster Material Weakness in Internal Control over Compliance for Special Tests and Provisions - HQS Repeat Finding: Yes; 2023-005 Auditee’s Corrective Action Plan: DCHA reviewed the eight tested, and they will be completed in accordance to the DCHA Admin plan which will be completed in FY 2025. Contact Person: Anton Shaw, Director, Housing Choice Voucher Program Completion Date: September 30, 2025

View Audit 360910

Finding 569421 (2024-023)

Material Weakness 2024

District of Columbia Housing Authority

MD

HUD Housing Programs Questioned Costs Special Tests & Provisions

Finding 2024-023 U.S. Department of Housing and Urban Development (HUD) AL No. 14.871/14.879 Housing Voucher Cluster Material Weakness in Internal Control over Compliance for Special Tests and Provisions – HQS Enforcement Repeat Finding: Yes; 2023-004 Auditee’s Corrective Action Plan: The HCVP Inspe...

Finding 2024-023 U.S. Department of Housing and Urban Development (HUD) AL No. 14.871/14.879 Housing Voucher Cluster Material Weakness in Internal Control over Compliance for Special Tests and Provisions – HQS Enforcement Repeat Finding: Yes; 2023-004 Auditee’s Corrective Action Plan: The HCVP Inspections department has begun a department reorganization which includes updating Standard Operating Procedures (SOPs), enhancement to the Yardi inspections module, and training. The reorganization will allow oversight of DCHA inspection team and contracted inspection staff that was brought on to assist the backlog of annual inspections. Quality control measures have also been put into place to monitor the Yardi system of timely inspections, reinspections, and/or abatements. Contact Person: Anton Shaw, Director, Housing Choice Voucher Program Completion Date: September 30, 2026

View Audit 360910

Finding 569416 (2024-004)

Material Weakness 2024

First Financial Credit Union

NM

Reporting Material Weakness

4. Finding 2024-004 Section B of the grant agreement, Annual Report Submission Deadlines, requires OMB Standard Form 425 (SF 425) be filed by October 15, 2024. The form is utilized to report federal cash disbursements. The Credit Union reported provision for credit loss (PCL) expense of $2,778,000 i...

4. Finding 2024-004 Section B of the grant agreement, Annual Report Submission Deadlines, requires OMB Standard Form 425 (SF 425) be filed by October 15, 2024. The form is utilized to report federal cash disbursements. The Credit Union reported provision for credit loss (PCL) expense of $2,778,000 in the federal cash disbursements section of the form. Although PCL is an allowable use of award funds, there were no federal cash disbursements of grant funds during the current fiscal year. a. Action(s) Taken or Planned on the Finding Management is in the process of developing policies and procedures to ensure all reports are submitted and reported timely and accurately. b. Implementation Date: Estimated completion date is August 31, 2025.

View Audit 360908

Finding 569413 (2024-001)

Significant Deficiency 2024

First Financial Credit Union

NM

Questioned Costs Reporting Significant Deficiency

1. Finding 2024-001 Generally accepted accounting principles, under Accounting Standards Codification Topic (ASC) 842, requires that entities recognize material leases as a liability and a right-of-use asset on the balance sheet. The accounting for right-of-use assets and related liabilities under A...

1. Finding 2024-001 Generally accepted accounting principles, under Accounting Standards Codification Topic (ASC) 842, requires that entities recognize material leases as a liability and a right-of-use asset on the balance sheet. The accounting for right-of-use assets and related liabilities under ASC 842 was not accurate as of September 30, 2024. Assets and liabilities were understated by approximately $3.6 million. a. Action(s) Taken or Planned on the Finding Management agrees with the finding and has contracted with a third-party to assistance with the software the Credit Union uses to account for leases under the requirements of ASC 842. b. Implementation Date: Estimated completion date is August 31, 2025.

View Audit 360908

Finding 569393 (2024-002)

Significant Deficiency 2024

New Mexico Coalition to End Homelessness

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2025 Fiscal Year and information will be given to the auditors when requested for the next audit. The Coalition will ensure that all information needed for the SEFA is kept and entered acc...

View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2025 Fiscal Year and information will be given to the auditors when requested for the next audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately (this process has already begun). When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by December 19, 2025 (Final copy of the SEFA will not be given to the auditors until requested for the Audit).Designation Of Employee Position Responsible For Meeting Deadline: Executive Director will oversee this project and work directly with NMCEH finance staff work closely with the auditors to make sure that the information saved and shared is correct.

View Audit 360905

Finding 569391 (2024-003)

Significant Deficiency 2024

Woodbend Housing Corporation

OH

Questioned Costs HUD Housing Programs Reporting

Management acknowledges the auditor’s observation and deposit will be made.

View Audit 360895 Questioned Costs: $1

Finding 569390 (2024-002)

Significant Deficiency 2024

Woodbend Housing Corporation

OH

HUD Housing Programs Questioned Costs Allowable Costs / Cost Principles

Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.

View Audit 360895 Questioned Costs: $1

Finding 569389 (2024-001)

Significant Deficiency 2024

Woodbend Housing Corporation

OH

Questioned Costs HUD Housing Programs Reporting

Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.

View Audit 360895 Questioned Costs: $1

Finding 569380 (2024-003)

None 2024

El Proyecto Del Barrio, Inc.

CA

Reporting Questioned Costs Subrecipient Monitoring

This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El P...

This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El Proyecto did not have a reasonable opportunity to implement corrective actions for the full fiscal year 2024. Nonetheless, El Proyecto acknowledges the finding and has since taken steps to strengthen monitoring measures to prevent recurrence. El Proyecto implemented the above additional monitoring measures on August 31, 2024, to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: August 31, 2024

View Audit 360886

Finding 569379 (2024-002)

None 2024

El Proyecto Del Barrio, Inc.

CA

Reporting Questioned Costs Subrecipient Monitoring

This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El P...

This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El Proyecto did not have a reasonable opportunity to implement corrective actions for the full fiscal year 2024. Nonetheless, El Proyecto acknowledges the finding and has since taken steps to strengthen monitoring measures to prevent recurrence. El Proyecto implemented the above additional monitoring measures on August 31, 2024, to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: August 31, 2024

View Audit 360886

Finding 569374 (2024-003)

None 2024

Homes for Good Housing Agency

OR

HUD Housing Programs Questioned Costs Cash Management § 200.302 § 200.305

Action: Set Fridays as a standard recurring day to pay invoices. Date completed: May 2025 Responsible Person: Accounting Technician, Kary Smith Action: Set Monday as the day to make capital grant drawdowns. HUD deposits the draws via ACH on Wednesdays. The PHA releases the payment on Friday Date co...

Action: Set Fridays as a standard recurring day to pay invoices. Date completed: May 2025 Responsible Person: Accounting Technician, Kary Smith Action: Set Monday as the day to make capital grant drawdowns. HUD deposits the draws via ACH on Wednesdays. The PHA releases the payment on Friday Date completed: May 2025 Responsible Person: Senior Accounting Technician, Stacy Verrinder Action: At the time of the request for capital grant transfers from the Moving to Work account to the operating account, include the Accounts Payable tech in the email distribution and include information about which invoice A/P must pay by Friday Date completed: May 2025 Responsible Person: Senior Accounting Technician, Stacy Verrinder

View Audit 360862 Questioned Costs: $1

Finding 569370 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Deerfield Beach

FL

HUD Housing Programs Reporting Significant Deficiency

Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Conditio...

Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Condition: Management missed the deadline for its unaudited REAC FDS submission. Context: The Authority’s unaudited FDS submission was due on December 15th 2024. The Authority did not submit the submission until February 2025. Management Response: A compliance calendar has been implemented and is maintained by both the Finance Director and Executive Director to track HUD and REAC deadlines. The unaudited FDS will be finalized and submitted no later than 5 business days prior to the formal due date, allowing sufficient buffer time. Oversight and reminders are issued monthly by the Chief Financial Officer to ensure proper tracking and timely filing. As well, additional staff is being crossed train so that the agency will not dependent one person for FDS Submission.

View Audit 360859

Finding 569338 (2024-005)

Material Weakness 2024

The Housing Authority of Cheraw

SC

HUD Housing Programs Questioned Costs Eligibility § 200.302

Finding Number: 2024-005 Title: Missing Receipt Support for MTW Public Housing Tenant Transactions Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files under the Moving to Work (MTW) Public Housing program found that while the tenant files themselves ...

Finding Number: 2024-005 Title: Missing Receipt Support for MTW Public Housing Tenant Transactions Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files under the Moving to Work (MTW) Public Housing program found that while the tenant files themselves were complete, the Authority did not provide supporting documentation for certain rent receipts. In several instances, the rent amounts recorded in the receipt or rent register did not agree with the amounts reported on HUD Form 50058, and no receipt documentation was available to reconcile the difference. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to improve tenant file management, ensure complete supporting documentation, and address disbursement variances.

View Audit 360844 Questioned Costs: $1

Finding 569337 (2024-004)

Material Weakness 2024

The Housing Authority of Cheraw

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.302

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

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

View Audit 360844 Questioned Costs: $1

Finding 569307 (2024-037)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The Homeland Security and Emergency Management Agency (HSEMA) concurs that the subaward reporting required by FFATA is not currently complete and up to date in sam.gov website. Due to the transition to sam.gov and the FSRS system being terminated, the record of prior FFATA reports submitted that enc...

The Homeland Security and Emergency Management Agency (HSEMA) concurs that the subaward reporting required by FFATA is not currently complete and up to date in sam.gov website. Due to the transition to sam.gov and the FSRS system being terminated, the record of prior FFATA reports submitted that encountered errors and were left in partially complete status is no longer retrievable from the FSRS system to demonstrate that the report had been submitted. HSEMA is already in the process of updating processes and procedures to gather and submit the FFATA report in the new sam.gov system. HSEMA has already developed and tested a new approach to directly updating sam.gov through its API portal. We had previously noted the gaps in the data brought over from FSRS to sam.gov and understood that these gaps required corrective action. HSEMA will compare the sam.gov data to our current subawards lists and will update sam.gov in addition to reporting on new subawards as they are issued. We will also review sam.gov data for older closed grants to see if any of those need to be updated as well. Contact: Charles Madden, Grants Bureau Chief Estimated Completion Date: September 30, 2025 or earlier See Corrective Action Plan for chart/table

View Audit 360834

Finding 569306 (2024-036)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.302 § 200.303

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to co...

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569300 (2024-030)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.303 § 200.333 § 200.502 § 200.510

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Condition #1 - All FFRs and corresponding programmatic and financial reports will be reviewed by the Accountant, the Accounting Officer, the Agency Fiscal Officer, the Budget staff, and...

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Condition #1 - All FFRs and corresponding programmatic and financial reports will be reviewed by the Accountant, the Accounting Officer, the Agency Fiscal Officer, the Budget staff, and the Grants Program Manager prior to submission to the Federal government. OCFO will utilize a grants matrix that will reflect the respective grants due dates to ensure timely filing of FFRs. The matrix will be reviewed to ensure compliance monthly with each Accountant during the monthly analysis and review process. Condition #2 -DBH will save the SOR tracking sheet that is used to calculate the earmarked amounts for administrative and data costs for the Federal programmatic reports. This will be retained in a central location. Condition #3 - Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for sub-recipients. Contact: FFR (SF-425) and SEFA: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster PPR Reporting: Sharon Hunt, State Opioid Treatment Authority, DBH Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569295 (2024-027)

Significant Deficiency 2024

Government of the District of Columbia

DC

Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303

The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of application...

The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of applications (initial and renewals) that have been pending determination for 30 days. During FY 24, this report was produced to applicable managers on a weekly basis. As of June 16, 2025, this report is now issued on a daily basis. DHCF believes that increasing the frequency of reporting cases that are over 30 days in “pending” status, will increase the timeliness of application determinations. Contact: Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date: June 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569293 (2024-025)

Material Weakness 2024

Government of the District of Columbia

DC

Reporting Questioned Costs Student Financial Aid § 200.303

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

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

View Audit 360834 Questioned Costs: $1

Finding 569289 (2024-022)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has sin...

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has since been corrected, and the FFATA entry was submitted. OSSE has retrained current staff and strengthened its review process to prevent the underlying reporting issue from occurring again. Contact: Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance Estimated Completion Date: April 1, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569285 (2024-018)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/...

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/ ESA that include DCWET, DPO, and DICM. ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This action requires training (re-training) all DPO SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to providing adequate training to SSRs involved in updating customers’ employment information in DCAS. However, this would be a short-term solution, it will go a long way to resolve some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM monitors will randomly generate forty (40) sample cases from Q5i, review them and if they find any discrepancies they would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. OPM also will provide adequate training for Monitors involved in the auditing process in CATCH to ensure participation hours are properly audited. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system are unknown to the CATCH system. The long-term resolution of reported work hours discrepancies between DCAS and Q5i requires DICM to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This would be automating the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. DCWET will work with DICM to request that a JIRA ticket be created to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This process is estimated to take three (3) months to complete. DCWET will work with DPO to ensure that all DPO staff are trained on the DCAS screens which require action to confirm employment. The training will last up to six (6) months. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569284 (2024-017)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.303

The Department of Human Services (DHS) OCFO concurs with the finding. The variances identified specifically relate to administrative costs incurred on the fiscal year 2024 grant that were moved to prior year grants. The fiscal year 2024 TANF administrative expenditure exceeded the TANF administrati...

The Department of Human Services (DHS) OCFO concurs with the finding. The variances identified specifically relate to administrative costs incurred on the fiscal year 2024 grant that were moved to prior year grants. The fiscal year 2024 TANF administrative expenditure exceeded the TANF administrative cap for fiscal year 2024 and to correct the issue, the excess administrative cost was reallocated to prior open fiscal years (fiscal years 2021, 2022 and 2023). The administrative cap limit for fiscal years 2021, 2022 and 2023 were not fully utilized and so the Agency decided to charge the excess fiscal year 2024 administrative expenses to those grants. For future TANF reporting, the OCFO has developed an administrative expenditure tracker. This process tracks administrative cost versus the administrative TANF cap. The Accountant, Accounting Officer and the Budget Officer will review and update quarterly before the ACF 196R submission. DHS did not draw any administrative funds from fiscal year 2024 greater than the allowable administrative amount for the grant year. Contact: Barbara Roberson, HSSC Accounting Officer Estimated Completion Date: This process has been implemented and was utilized to prepare the 1st and 2nd quarter reports for fiscal year 2025. See Corrective Action Plan for chart/table

View Audit 360834

Corrective Action Plans

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