Corrective Action Plans

Finding 496936 (2023-004)

Significant Deficiency 2023

Iowa Valley Resource Conservation & Development

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

View of Responsible Officials and Planned Corrective Actions: We will begin providing written documentation of authorizations and reviews as outlined in the Accounting Policies and Procedures Manual.

View Audit 319681

Finding 496935 (2023-002)

Material Weakness 2023

Iowa Valley Resource Conservation & Development

IA

Reporting Procurement, Suspension & Debarment Material Weakness

View of Responsible Officials and Planned Corrective Actions: Revenues and expenses will be recorded based on the service or purchase date, rather than the date of the invoice.

View Audit 319681

Finding 496931 (2023-001)

Material Weakness 2023

Hospital Authority of Liberty County

GA

Questioned Costs Material Weakness Reporting

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2023. The finding from the November 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbe...

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2023. The finding from the November 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness - Noncompliance (2023-001) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: The Authority has elected to pay off the outstanding balance of the USDA loan. Derek Rozier Chief Financial Officer

View Audit 319668 Questioned Costs: $1

Finding 496908 (2023-001)

None 2023

Nauset Regional School District

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Nauset Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC Audit period:...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Nauset Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States – Federal Assistance Listing Number 84.027 Special Education Preschool Grants – Federal Assistance Listing Number 84.173 COVID-19 Education Stabilization Fund COVID-19 Education Stabilization Fund – Federal Assistance Listing Numbers, 84.425D and 84.425U. 2023-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Significant Deficiency Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has established written guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and policies indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are required and when this information must be provided to the school business office. These guidelines and policies were not fully adhered to. Out of a sample of 25 employees selected for testing in relation to the Special Education Cluster, the District was unable to provide time and effort support for 8 selections. Out of a sample of 10 employees selected for testing in relation to the COVID-19 Education Stabilization Fund, the District was unable to provide time and effort support for any of the 10 selections. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The District did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The District has not complied with the federal and state time and effort reporting requirements. Cause: Lack of procedures in place to ensure compliance with time and effort reporting requirements. Questioned Costs: Total payroll charged to the Special Education Cluster in 2023 totaled $540,875. Three of the pay periods were selected for testing, which totaled $63,460 for 25 employees paid out of the grant during those pay periods. From the pay periods selected for testing, $12,616 could not be substantiated through time and effort reports or any similar internal control process. Total payroll charged to the COVID-19 Education Stabilization Fund in 2023 totaled $709,331. 10 employees for three separate pay periods were selected for testing, which totaled $24,894. From the employees and pay periods selected for testing, $24,894 could not be substantiated through time and effort reports or any similar control process. Repeat Finding: This matter was reported as a finding in the previous year as a finding 2022-001. Recommendation: Management should establish procedures to ensure compliance with District guidelines and policies regarding time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are required and when this information must be provided to the school business office. Management should also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Management will also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2024. If the Oversight Agency has questions regarding this plan, please call Giovanna Venditti, Director of Finance and Operations of Nauset Regional School District at 508-255-8800. Sincerely yours, Giovanna Venditti Director of Finance and Operations Nauset Regional School District

View Audit 319653

Finding 496898 (2023-001)

Material Weakness 2023

Shelton School District No. 309

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Str...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Street Shelton, WA 98584 360-426-8232 Corrective action the auditee plans to take in response to the finding: If federal funds are used for future construction projects, the Shelton School District will refer to the Davis-Bason Act for specific guidance. The district used the small work roster procedures based on Washington State law because we were not aware of the Davis-Bacon Act. The Director of Facilities and Construction has been given a copy of the Davis-Bacon Act for future reference. This is the first time the Shelton School District has used federal funds for construction in my 34 years in the district. Anticipated date to complete corrective action: Immediately.

View Audit 319645

Finding 496892 (2023-002)

Significant Deficiency 2023

Cumberland County Housing Authority

PA

Reporting Internal Control / Segregation of Duties

Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end; FDS audited submissions are due 9 months after fiscal year end; and the Federal Audit Clearing House reporting package is due 30 days after receipt of the auditors reports o...

Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end; FDS audited submissions are due 9 months after fiscal year end; and the Federal Audit Clearing House reporting package is due 30 days after receipt of the auditors reports or 9 months after the end of the fiscal year (24 CFR section 5.801). Condition: Management missed deadlines for the audited submissions and missed the deadline for completing the Federal Audit Clearing House reporting package. Context: Significant delay in the audit process resulted from these journal entries identified in finding 2023-001. Cause: Management was late in submitting its financial information to the auditor. This in part was caused by personnel changes that limited its ability to produce timely and reliable financial data. Effect: The Authority will receive a lower SEMAP score and will be classified as a troubled housing authority which could impact its subsidies. Recommendations: The Authority needs to improve its internal controls over financial reporting by submitting its financial data on a timelier basis. Views of responsible officials and planned corrective action: : The Authority agrees with this finding and has outlined a plan of action to address Audit Finding 2023-002. The Authority has implemented several activities that are designed to fully address the finding and prevent any reoccurrence in the future. These actions include: An Assistant Finance Director and a new Staff Accountant have been hired to ensure timely preparation of financial statements. New financial software has been implemented along with a new chart of accounts that provides for more consistent reporting and year end close. The process of internal reporting will be monitored to ensure timely submission of financial reports.

View Audit 319635

Finding 496884 (2023-001)

Significant Deficiency 2023

Advocates of Ozaukee, Inc.

WI

Allowable Costs / Cost Principles Reporting

The Organization is aware of the requirements and will attempt to compile the information necessary to assure its compliance with this in the future. Responsible Official: Barb Fischer, Executive Director Anticipated Completion Date: The Organization is able to manage the daily compliance require...

The Organization is aware of the requirements and will attempt to compile the information necessary to assure its compliance with this in the future. Responsible Official: Barb Fischer, Executive Director Anticipated Completion Date: The Organization is able to manage the daily compliance requirements for all grants but due to the cost/benefit relationship, the Organization relies upon the auditor for assistance with preparing the schedule.

View Audit 319632

Finding 496882 (2023-004)

Material Weakness 2023

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. The Finance Department personnel continue to carry out the process of locating the remaining reports and documents as submitted in order to be filed according to the requirements of the grant agreement.

View Audit 319627

Finding 496880 (2023-003)

Material Weakness 2023

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. The Finance Department personnel continue to carry out the process of locating the remaining reports and documents as submitted in order to be filed according to the requirements of the grant agreement.

View Audit 319627

Finding 496865 (2023-001)

Significant Deficiency 2023

Self Initiated Living Options, Inc.

NY

Questioned Costs Reporting Significant Deficiency

SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.

View Audit 319609

Finding 496863 (2023-002)

Significant Deficiency 2023

Global Giving Foundation, Inc.

DC

Questioned Costs Reporting

Views of Responsible Officials: The 2022 Uniform Guidance audit revealed in September 2023 that we failed to submit Federal financial reports to the Federal Agency in a timely manner. We developed a plan below and immediately acted on it and corrected the issue for the remaining period in 2023. Ensu...

Views of Responsible Officials: The 2022 Uniform Guidance audit revealed in September 2023 that we failed to submit Federal financial reports to the Federal Agency in a timely manner. We developed a plan below and immediately acted on it and corrected the issue for the remaining period in 2023. Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Completed Responsible Official: Rachel Smith, VP of Global Community Programs and Partnership

View Audit 319596

Finding 496861 (2023-001)

None 2023

Vandalia Health Inc. and Subsidiaries

WV

Questioned Costs Reporting § 200.518

Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. The expected completion date to receive a response and resolv...

Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. The expected completion date to receive a response and resolve is September 30, 2024.

View Audit 319593 Questioned Costs: $1

Finding 496842 (2023-002)

Significant Deficiency 2023

The Food Trust

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency

The organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities....

The organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement processes and tools to ensure that all employee time and effort charged to federal grants is appropriately documented. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by October 2024.

View Audit 319570

Finding 496833 (2023-003)

Significant Deficiency 2023

People's Community Clinic

TX

Reporting

Management agrees with this finding. An accrual will be recorded shortly after the end of the fiscal year and the end of the grant budget period. This will be done to ensure program expenditures are complete and will prompt the Finance Department to obligate the corresponding receivable once all r...

Management agrees with this finding. An accrual will be recorded shortly after the end of the fiscal year and the end of the grant budget period. This will be done to ensure program expenditures are complete and will prompt the Finance Department to obligate the corresponding receivable once all related expenditures have been paid. Upon preparing the final Federal Financial Report (FFR), a full reconciliation of expenses for the grant budget period will be performed, to determine if additional accruals are necessary. The Chief Financial Officer is responsible for this planned corrective action. Completion of this planned corrective action is expected by January 2025.

View Audit 319560

Finding 496822 (2023-002)

Significant Deficiency 2023

Rare and Affliliates

VA

Questioned Costs Reporting Significant Deficiency

Name of Responsible Official: Niels Crone, Chief Operating Officer Anticipated Completion Date: September 30, 2024 Views of responsible officials and planned corrective actions: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and aud...

Name of Responsible Official: Niels Crone, Chief Operating Officer Anticipated Completion Date: September 30, 2024 Views of responsible officials and planned corrective actions: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year‐end.

View Audit 319557

Finding 496821 (2023-003)

Significant Deficiency 2023

Mark Twain Association for Mental Health Inc.

MO

Subrecipient Monitoring Reporting Significant Deficiency

September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete ...

September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete and send the reimbursement requests to Michael Cantrell, President and CEO for review. Upon his review and approval, I will send the reimbursement requests to the appropriate person per the grant agreement for official reimbursement. In response to our recent MTBH 2023 Single Audit findings related to quarterly progress reports, MTBH will implement a review process for future grant reporting, adhering to the grant agreement, effective immediately. Sincerely, Jenny Haught, Vice President of Finance

View Audit 319554

Finding 496819 (2023-001)

Material Weakness 2023

Mark Twain Association for Mental Health Inc.

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Cash Management § 200.302 § 200.430

September 9, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant r...

September 9, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant reports and timekeeping records to Wade Stables P.C for review. We did not have the grant in our financial software as we were beginning a migration to new software during the early stages of the grant; therefore, we tracked that grant on an excel spreadsheet that annually was provided to our auditors. Most of the staff assigned to the grant were full-time staff, so time allocation was easily tracked. For the few staff that were part-time we had designated codes in our Electronic Medical Record to identify work done on behalf of the grant. In response to Finding 2023-001- B Allowable Costs, we agree with the Statement of Cause citing the exponential growth of the organization regarding preparedness for a first-time grant award of this size being our largest challenge. Initially we were informed we had not received the grant then, due to additional COVID funding, we were invited to participate in the grant with a very short turnaround to finalize budgets and hire staff. Our salaries are consistent with the positions designated in the grant and in a few cases our staff salaries exceeded the allowable costs; therefore, those allowable costs were used to calculate the drawdown. MTBH did not have an established de minimis rate; therefore, we used the 10% designated rate associated with the grant. The interactive Budget Narrative Form template, required per SAMHSA guidelines, had 10% built into the template. If afforded future opportunities to secure a SAMSHA grant, we would be better positioned to execute the financial management in our SAGE software to segregate costs for the purpose of tracking the expenditures associated agency grant operations. Currently all agency expenditures have transferred into SAGE by our Vice President of Finance, Jenny Haught MBA, which would also be the Responsible Official to fiscally manage future grants. Respectfully, Angela Caraway, VP of Clinical Operations

View Audit 319554

Finding 496817 (2023-004)

Significant Deficiency 2023

Texas Biomedical Research Institute

TX

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

Texas Biomed agrees with late progress report submissions, though did obtain a letter from the EDA Project Manager confirming the EDA reviewed and accepted all required 2023 progress reports and that Texas Biomed was compliant with all reporting requirements in 2023. The late progress report submi...

Texas Biomed agrees with late progress report submissions, though did obtain a letter from the EDA Project Manager confirming the EDA reviewed and accepted all required 2023 progress reports and that Texas Biomed was compliant with all reporting requirements in 2023. The late progress report submissions were a result of the consecutive departure of two senior Sponsored Program Administrators in early 2023 that had been assigned responsibility of submitting the EDA project deliverables. Their consecutive departure left a gap in oversight of the deliverable submission due to the manual tracking of such. As of June 2024, the EDA has implemented an online award management portal, EDGE, that sends automated notices/reminders in advance of reporting deliverable due dates, as well as past due notices for unsubmitted deliverables. Multiple Texas Biomed administrators have been assigned points of contact and recipients of these notices from EDGE. The points of contact include, Director, Assistant Director, and a post-award administrator in Sponsored Programs Administration (SPA), in addition to the Controller in the department of Finance. Additionally, the post-award administrator assigned to the EDA project(s) will add an Outlook calendar reminder/due date for deliverables that will include the Project Director, Assistant Director (SPA) and themselves to provide ample notice for preparation and submission of deliverables in a timely manner. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration; Pamela Futch, Assistant Director, Post-Award, Sponsored Programs Administration Completion Date: September 30, 2024

View Audit 319544

Finding 496816 (2023-003)

Material Weakness 2023

Texas Biomedical Research Institute

TX

Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303 § 200.326

The award subject to this finding was a novel award for Texas Biomed and, therefore, controls relative to the wage rate requirements were not in place. Texas Biomed relied on the general contractor awarded the construction project to facilitate compliance with the special tests and provisions; howe...

The award subject to this finding was a novel award for Texas Biomed and, therefore, controls relative to the wage rate requirements were not in place. Texas Biomed relied on the general contractor awarded the construction project to facilitate compliance with the special tests and provisions; however, failed to validate that certified payrolls were provided as required. Texas Biomed has since implemented enhanced procedures and controls. Purchasing will ensure contracts subject to Davis Bacon Act requirements will clearly outline the responsibilities of the general contractor, as well as requiring flow down to subcontractors. For the Animal Care Complex project partially funded by the EDA award, Purchasing will request certified payrolls dating back to the start of the project from the contractor and subcontractors. Certified Payrolls will only be accepted via DOL form WH347. Texas Biomed has engaged an external project management firm to support extensive new construction underway or soon to commence on Texas Biomed’s campus. The consultant, as part of the scope of their engagement, will serve as the first reviewer of invoices and pay apps, and payment requests will not progress without their approval. The review will include verification of inclusion of necessary certified payrolls. Documentation will be saved in a shared Dropbox folder, where Texas Biomed Facilities personnel will review and sign off on the cover letter from the consultant, verifying Texas Biomed’s review of the necessary certified payrolls at that time. When the pay app is entered by Texas Biomed Accounts Payable in the automated system for invoice payment, the payment request will automatically route to a designated Texas Biomed Facilities staff member. This second staff member will provide a final review of the certified payrolls as a condition for approving the invoice for payment. Both Facilities staff members will have access to the certified payrolls and approval at each step will signify the necessary documentation has been received. If there is a lack of proper documentation, Facilities personnel will alert Accounts Payable of the reason for delay. Facilities personnel will follow up with the project management consultant and contractor to request additional backup when necessary. Responsible Parties: Amber Garcia, Facilities Operations Coordinator; Mike Merz, Principal Engineer; Patricia Thompson, Assistant Director, Materials Management Completion Date: December 31, 2024

View Audit 319544

Finding 496768 (2023-002)

Significant Deficiency 2023

Overdose Lifeline, Inc.

IN

Reporting

Finding 2023-02 Schedule of Expenditures of Federal Awards Presentation Condition: This year’s audit revealed significant improvements in the Organization’s SEFA preparation. The SEFA now more accurately reflects federal awards received and expended, and there have been enhancements in documenting ...

Finding 2023-02 Schedule of Expenditures of Federal Awards Presentation Condition: This year’s audit revealed significant improvements in the Organization’s SEFA preparation. The SEFA now more accurately reflects federal awards received and expended, and there have been enhancements in documenting award numbers, funding sources, and program titles. However, some inaccuracies and omissions persist, impacting the completeness and reliability of the SEFA. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to further refine the SEFA preparation process. This will be accomplished through the completion of a formal course that covers performing a single audit and consultation with the Independent Public Accounting Firm (Pile CPAs)

View Audit 319539

Finding 496766 (2023-001)

Material Weakness 2023

Housing Authority of the City of Pittsburgh

PA

Eligibility HUD Housing Programs Questioned Costs

Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 4 ...

Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 4 instances where a tenant recertification using the HUD-50058, Family Report (OMB No. 2577-0083) form (which provides eligibility and reporting information) was either not completed, or not completely on a timely basis. We also noted multiple instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 that we were able to review and was not provided. This includes items such as rent reasonableness forms, support for income calculation, signed and approved HAP contracts and lease agreements, and signed HUD Form 9886. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2023 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections after the initial submission. The HACP continues to: • Send notices regarding re-certifications 120 days in advance of the due date, • Require Managers to review reports to assure timely submission of re-certifications, • Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, • Make corrections when discovered, • Make payment adjustments to participant accounts when errors are discovered and corrected, • The HACP will offer periodic staff training on re-certification, • The HACP offers participants the use of technology to complete paperwork. In 2024, the HCV Department successfully tested the implementation of pre-populated recertification forms. The pre-populated forms allow the participant to confirm or quickly modify family composition and income information. In addition to the time and cost saving factor of the pre-populated forms, the forms are less daunting to complete. The HACP contends It will receive more cooperation from participants in completing the forms because of the ease of use. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop is staffed with three (3) full-time staff members to receive information from participants and landlords to provide timely customer service. In July of 2024 the OSS was equipped with computers for the public to access HACP staff virtually as well as in person. The use of the computers allows staff to interact with participants regarding minor issues without having the staff physically come to the OSS, thus saving time and money for both the external customer and the Agency. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.

View Audit 319534 Questioned Costs: $1

Finding 496756 (2023-001)

None 2023

Near West Side Multi-Service Corporation

OH

Questioned Costs Reporting Internal Control / Segregation of Duties

We will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.

View Audit 319526

Finding 496755 (2023-001)

Significant Deficiency 2023

Webster Parish Office of Community Services

LA

Reporting Equipment & Real Property Management

Corrective Action Plan for 2023 Aud it SF-429 filed late: We attempted to file this report in June, it was not available at that time, it was available later in the year. We have added this task to our to do calendar for when Head Start Program ends.

View Audit 319525

Finding 496752 (2023-002)

Material Weakness 2023

West Central Electric Cooperative, Inc.

SD

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditu...

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. We requested our auditors to assist with the preparation of the schedule and accompanying notes to the schedule. Responsible Individuals: Jeff Birkeland, CEO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule as a part of their single audit. Anticipated Completion Date: Ongoing

View Audit 319515

Finding 496751 (2023-004)

Material Weakness 2023

Madison Parish Police Jury

LA

Reporting

Reference# and title: 2023·004 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Federal Granter/Program Name Delta Regional Authority 2021 Assistance Listing N'o. 90.200 Award Year Criteria or specific recrnirement: The Police Jury is required to have a <amprehensive and acaJrate...

Reference# and title: 2023·004 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Federal Granter/Program Name Delta Regional Authority 2021 Assistance Listing N'o. 90.200 Award Year Criteria or specific recrnirement: The Police Jury is required to have a <amprehensive and acaJrate schedule of expenditures of federal awards (SEFA) to document federal grant expenditures by 1gency, program and amount. Condition found: The Police Jury did not submit a complete and accurate SEFA. Context: The SEFA prepared by the Police Jury did not list the Federal granter, Program tttle, Federal ALN numbers, and Gtant numbers➔ F"odoral awards were either missing from the SEFA or listed In Incorrect amounts. Possible asserted effeg {cause and effect): Cause: The Police Jury does not have proces.ses and procedures d0Ct1mented for preparing a SEFA. 103 Effect: The Police Jury may not meet ail federal compilance requir,ements. Recommendation to prevent future occurrences: The Police Jury should document processes and procedures fOf preparing a schedule of ,expenditures of federal awards (SEFA). Origination date and prior year reference (If applicable): This finding originated in the current fiscal year. Corrective action planned: The Police Jury will review the schedule of expenditures and prepare a SEFA schedule as recommended by GFOA 'in their Best Practices.

View Audit 319514

Corrective Action Plans

Filters