Corrective Action Plans

Finding 403595 (2023-004)

Material Weakness 2023

Guam Housing and Urban Renewal Authority

GU

HUD Housing Programs Subrecipient Monitoring Reporting

Finding #2023-004 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel coordinated and prioritized with HUD-Honolulu to resolve the submission of its unaudited and audited ...

Finding #2023-004 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel coordinated and prioritized with HUD-Honolulu to resolve the submission of its unaudited and audited Fiscal Year 2020 and 2021 financial information in the Financial Assessment Sub-System (FASS-PH) as required from HUD-Honolulu by June 06, 2024. The Authority submitted the unaudited FY 2020 to HUD on May 18, 2024 and is in review by HUD. The unaudited FY 2021 is completed and inputted in the FASS-PH. To submit the audited FY 2020 and 2021, the audited submissions must be certified by an IPA before it is submitted to HUD. To get pass this step, the Authority is required to procure an Independent Public Auditor to certify the audited submissions for FY 2020 and FY 2021. The request for proposal is still ongoing. The audited FY 2022 was rejected by the current IPA on May 23, 2024. The Authority will be working with the IPA to submit the audited FY 2022 to HUD so that the Authority can meet the reporting requirements. Fiscal Year 2023 unaudited submission is in review with HUD and the audited FY 2023 submission will be worked on with the current IPA. Submission of the audited FY 2023 is contingent on the IPA’s agreement with the Authority. A waiver to submit the audited FY 2023 was submitted to HUD to request a due date on 09/01/2024. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD

View Audit 310613

Finding 403591 (2023-003)

Material Weakness 2023

Guam Housing and Urban Renewal Authority

GU

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2023-003 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel coordinated and prioritized with HUD-Honolulu to resolve the submission of its unaudited and audited Fiscal Year 2020 and 2021 financial information in th...

Finding #2023-003 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel coordinated and prioritized with HUD-Honolulu to resolve the submission of its unaudited and audited Fiscal Year 2020 and 2021 financial information in the Financial Assessment Sub-System (FASS-PH) as required from HUD-Honolulu by June 06, 2024. The Authority submitted the unaudited FY 2020 to HUD on May 18, 2024 and is in review by HUD. The unaudited FY 2021 is completed and inputted in the FASS-PH. To submit the audited FY 2020 and 2021, the audited submissions must be certified by an IPA before it is submitted to HUD. To get pass this step, the Authority is required to procure an Independent Public Auditor to certify the audited submissions for FY 2020 and FY 2021. The request for proposal is still ongoing. The audited FY 2022 was rejected by the current IPA on May 23, 2024. The Authority will be working with the IPA to submit the audited FY 2022 to HUD so that the Authority can meet the reporting requirements. Fiscal Year 2023 unaudited submission is in review with HUD and the audited FY 2023 submission will be worked on with the current IPA. Submission of the audited FY 2023 is contingent on the IPA’s agreement with the Authority. A waiver to submit the audited FY 2023 was submitted to HUD to request a due date on 09/01/2024. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD

View Audit 310613

Finding 403588 (2023-001)

Material Weakness 2023

Guam Housing and Urban Renewal Authority

GU

Subrecipient Monitoring HUD Housing Programs Reporting

Finding #2023-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in na...

Finding #2023-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Department of Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available Finding #2023-001 (2) CDBG – Entitlement Grants Cluster Program B20SW660001 COVID-19 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Department of Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available Finding #2023-001 (3) CDBG – Entitlement Grants Cluster Program B20ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available Finding #2023-001 (4) CDBG – Entitlement Grants Cluster Program Views of Responsible Officials and Planned Corrective Action The data for the reporting and recording requirements for subawards in the FSRS are currently entered in FY 2024. The Authority will review its accounting processes to continue to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS to enhance the reporting requirements. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner

View Audit 310613

Finding 403578 (2023-001)

Significant Deficiency 2023

Family Health International

NC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2023-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development Assistance Listing: 98.001 - USAID Foreign Assistance for Programs Overseas 98.U04 – USAID Foreign Assistance for...

Finding 2023-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development Assistance Listing: 98.001 - USAID Foreign Assistance for Programs Overseas 98.U04 – USAID Foreign Assistance for Economic Growth Federal Award Identification Number: 98.001 - 7200AA19CA00002; 72066418CA00001; 72044020CA00002; 72049218CA00008; 72066418CA00001; 7200AA18CA00011; 72066322CA00005. 98.U04 - 72026320C00005 Award Year: FY 2022 – 2023 Corrective Action Plan: FHI 360 will implement a corrective action plan comprised of the following actions: 1.) additional global communications and meetings with key management teams; 2.) targeted and detailed training on FFATA requirements and completion of the FSRS template via an e-module; and 3.) implement an additional review through a small, centralized team both to identify prospective transactions and perform a final review of data quality prior to data entry in FSRS. Person(s) Responsible: Director, Contract Management Services Chief Operating Officer Completion Date: July 31, 2024

View Audit 310612

Finding 403576 (2023-001)

Significant Deficiency 2023

University of Alabama Health Services Foundation, P.c.

AL

Reporting Questioned Costs § 200.502 § 200.510

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN Finding 2023-001 – Federal Award Omitted from Schedule of Expenditures of Federal Awards Award: Medical Assistance Program Federal Agency: Department of Health and Human Services Assistance Listing Number: 93.778 University of Alabama Health Services Fou...

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN Finding 2023-001 – Federal Award Omitted from Schedule of Expenditures of Federal Awards Award: Medical Assistance Program Federal Agency: Department of Health and Human Services Assistance Listing Number: 93.778 University of Alabama Health Services Foundation, P.C. Management acknowledges and agrees with the finding as presented. Dating back to FY 2020, a single grant was improperly omitted from the Schedule of Expenditures of Federal Awards (the “Schedule”). Upon identification of this omission, Management reached out to the respective pass-through entity. In June 2024, Management corresponded with the Office of Contracts and Grants at the Alabama Department of Mental Health to discuss the finding and reached an agreement that prior year reports would remain unchanged and the Schedule for the year ended September 30, 2023, would only present the current year expenditures of the grant. In June 2024, we incorporated a comprehensive review and reconciliation of all amounts recorded in a fiscal year. This captured federally sourced revenue and expenditures recorded throughout the institution and were to be reported on the Schedule. Further, funded sources identified through this reconciliation were reviewed in depth to confirm federal financial compliance requirements are being met or were corrected immediately. Education to key stakeholders also took place to spread awareness of the compliance requirements regarding federally funded sources that are to be reported on the Schedule. At the completion of each fiscal period, grants accounting, in collaboration with general accounting, will prepare a comprehensive reconciliation of grant revenue recorded throughout the organization. Grant accounting and general accounting personnel will jointly review any and all changes to grant contracts to identify payment changes. Funding sources will be reviewed in depth to confirm federal financial compliance requirements are being met.

View Audit 310601

Finding 403497 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Kings

CA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

2023-01 Reporting Financial Data Schedule not submitted timely Corrective Action Plan: To address the shortcomings identified in Finding 2023-01, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement...

2023-01 Reporting Financial Data Schedule not submitted timely Corrective Action Plan: To address the shortcomings identified in Finding 2023-01, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and endure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. Anticipated Completion Date: Currently in progress September 30, 2024, unaudited submission will be completed by November 30, 2024.

View Audit 310581

Finding 403495 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Madera

CA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2023-002, the Authority commits to a targeted action plan aimed at ensuring timely co...

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2023-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the continued engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By continuing to leverage this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The fee accountant will continue to conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations This decisive action, centered around the expertise of the fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.

View Audit 310580

Finding 403480 (2023-012)

Significant Deficiency 2023

Crow Wing County

MN

Matching / Level of Effort / Earmarking Questioned Costs Eligibility

EARMARKING – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County implements a policy requiring a review of the administrative expenditures as reported on the quarterly DWP reports. Explanation of disagreement with audit finding: There is no disagreement with ...

EARMARKING – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County implements a policy requiring a review of the administrative expenditures as reported on the quarterly DWP reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement a review policy to ensure they are following compliance requirements for administrative expenditure reporting. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403479 (2023-006)

Material Weakness 2023

Crow Wing County

MN

Eligibility Internal Control / Segregation of Duties Questioned Costs

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all TANF recipients have proper documentation on file supporting the compliance requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403475 (2023-008)

Significant Deficiency 2023

Crow Wing County

MN

Questioned Costs Reporting Significant Deficiency

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting s...

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting system issues which caused the County’s inability to report this project expenditure in the 4th quarter of 2023. Action taken in response to finding: The County will implement policies to ensure that all costs incurred are reported timely. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403462 (2023-004)

Significant Deficiency 2023

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.512

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted Single Audit reports up to fiscal year 2023. To address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up dir...

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted Single Audit reports up to fiscal year 2023. To address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management successfully completed late Single Audit submissions with this 2023 Single Audit Report. With this filing, DDEC is up to date in its regulatory reports. Furthermore, with the process enhancements and improved controls implemented, DDEC expects to continue filing on or before filing due dates.

View Audit 310538

Finding 403459 (2023-005)

Significant Deficiency 2023

Territory of American Samoa

AS

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP co...

Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP continues to have training to correct the issues in their USDA FNS report. POC  SLP Assistant Director Christina Fualaau

View Audit 310534

Finding 403403 (2023-002)

Material Weakness 2023

Anthony Housing Authority

TX

HUD Housing Programs Allowable Costs / Cost Principles Reporting

Corrective Action Plan Finding: 2023-002-Inadequate Administration of Facets of Programs-Allowable Costs/Principles Condition: (a) and (b)-It appears the enrollment, progress of participants to meet the established goals, and potential earning and disbursement of FSS and Set Aside funds have b...

Corrective Action Plan Finding: 2023-002-Inadequate Administration of Facets of Programs-Allowable Costs/Principles Condition: (a) and (b)-It appears the enrollment, progress of participants to meet the established goals, and potential earning and disbursement of FSS and Set Aside funds have been inadequately monitored for at least the last two years. (c)-Without both of these requested items noted above, we are unable to determine if the SEP contribution terms were adequately complied with. Corrective Action Planned: We will comply with the auditor’s recommendation. I do note that we were short of personnel for the entire audit period. I believe that I have staff presently that can do most of the assigned duties. I admit that not all of the deficiencies noted were due to being understaffed, but lack of training (being new to HUD) and understanding. But we will also correct those errors to the best of our ability. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2024

View Audit 310515

Finding 403401 (2023-001)

Material Weakness 2023

Puerto Rico Industrial Development Company

PR

Reporting Questioned Costs Material Weakness § 200.512

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report...

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Jamille Muriente, CFO, Marjuli, David Mateo, Contract Coordinator Officer

View Audit 310512

Finding 403359 (2023-001)

Significant Deficiency 2023

Aids Resource Foundation for Children, Inc. and Affiliate

NJ

Reporting

Management plans on starting the June 2024 audit by December 1, 2024, which should give us enough time to complete the Uniform Guidance audit by March 31, 2025.

View Audit 310480

Finding 403358 (2023-006)

Significant Deficiency 2023

Mile Bluff Medical Center, Inc.

WI

Reporting Significant Deficiency

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified that the method used for reporting lost revenue was inaccurate. Method 2 wa...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified that the method used for reporting lost revenue was inaccurate. Method 2 was reported, when it should’ve been method 3. Responsible Individuals: Dara Bartels, CEO Corrective Action Plan: Mile Bluff Medical Center has not had a lot of experience with a single audit prior to COVID grant funds. This year we experienced turnover in our CFO role, leaving the process to be re-created. We pulled together most of the information that was required but needed assistance/guidance from our auditors on how to pull the information together and report them on the required forms. We will continue to learn the layout and review the Schedule of Expenditures of Federal Awards prior to sending or addressing this with the Auditors. Anticipated Completion Date: Ongoing

View Audit 310474

Finding 403357 (2023-005)

Material Weakness 2023

Mile Bluff Medical Center, Inc.

WI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified the lack of documentation of review processes surrounding the expenditures ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP identified the lack of documentation of review processes surrounding the expenditures of the federal award. Responsible Individuals: Dara Bartels, CEO Corrective Action Plan: We have a process that requires the Grant “owners” to review and sign off on the expenditures related to any Federal Awards and other expenditure in the organization. We will add a quarterly review in the Grants office to verify the expected purpose, compliance with federal statutes, regulations and conditions of the federal award. This will also be reviewed by the CFO to create checks and balances. Anticipated Completion Date: Ongoing

View Audit 310474

Finding 403356 (2023-004)

Material Weakness 2023

Mile Bluff Medical Center, Inc.

WI

Questioned Costs Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP assisted in the Preparation of Schedule of Expenditures of Federal Awards Responsible ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing # FCDA 93.498 Finding Summary: Eide Bailly LLP assisted in the Preparation of Schedule of Expenditures of Federal Awards Responsible Individuals: Dara Bartels, CEO Corrective Action Plan: Mile Bluff Medical Center has not had a lot of experience with a single audit prior to COVID grant funds. This year we experienced turnover in our CFO role, leaving the process to be re-created. We pulled together most of the information that was required but needed assistance/guidance from our auditors on how to pull the information together and report them on the required forms. We will continue to learn the layout and review the Schedule of Expenditures of Federal Awards prior to sending or addressing this with the Auditors. Anticipated Completion Date: Ongoing

View Audit 310474

Finding 403352 (2023-035)

Material Weakness 2023

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring § 200.303 § 200.333 § 200.502 § 200.510

The Department of Behavioral Health (DBH) agrees with the findings. The 425 reports will be reviewed by both the Accounting Supervisor and the Accounting Officer prior to entering in the Payment and Management System (PMS) and will appropriately be signed by either one of the two. Documentation fro...

The Department of Behavioral Health (DBH) agrees with the findings. The 425 reports will be reviewed by both the Accounting Supervisor and the Accounting Officer prior to entering in the Payment and Management System (PMS) and will appropriately be signed by either one of the two. Documentation from PMS will provide a history of the approval flow. Accountants will not have the authority to certify the reports in PMS. The HSSC Comptroller, the Accounting Manager, the AFO and the Budget Staff will perform a detailed review and walk through of the SEFA to confirm the expenditures are correctly categorized by fund and grant, and appropriately identify expenditures for subrecipients, if applicable. Additionally, DBH is working with OCP (Office of Contracting and Procurement), to attach to DC Health’s contract to implement a grants management system that is on the Salesforce platform. The system will automate workflow and enable “alerts” to notify users when reports are due. If the notification is not acted on, the system will automatically escalate the alert to senior management. In the interim, DBH is working through the Districts Grants Management Advisory Board to identify DIFS reports (e.g., DIFS report for FFATA, Subrecipient Grant Report R071). To note, all programmatic data that was used for the PPR was available to the auditors. The supporting documentation for the chart that included spending for administrative and data costs had not been saved, which was the source of the finding. Contact - FAPIIS and FFATA: Renee Evans Jackman, Director of Grants Management, FFR (SF-425) and SEFA: Barbara Roberson, HSSC Accounting Officer, PPR: Sharon Hunt, State Opioid Treatment Authority Estimated Completion Date - Grants Management System is due to be implemented on January 1, 2025. See Corrective Action Plan for chart/table

View Audit 310468

Finding 403351 (2023-034)

Significant Deficiency 2023

Government of the District of Columbia

DC

Cash Management Reporting § 200.303

The Department of Behavioral Health (DBH) concurs with the finding. The Accounting Supervisor will require additional documentation upon the presentation of a draw request for all federal grants prior to submitting the request in the federal system. The accountant will be required to submit a repor...

The Department of Behavioral Health (DBH) concurs with the finding. The Accounting Supervisor will require additional documentation upon the presentation of a draw request for all federal grants prior to submitting the request in the federal system. The accountant will be required to submit a report reflecting summary and detailed reports for all draw requests. This report will include detailed payroll information as well as confirmation that all non-personal services expenditures have been disbursed. Contact - Adran Reid, DBH Agency Fiscal Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403341 (2023-032)

Material Weakness 2023

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact - Melisa Byrd, Senior D...

The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact - Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date - June 18, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403340 (2023-031)

Significant Deficiency 2023

Government of the District of Columbia

DC

Allowable Costs / Cost Principles Questioned Costs Period of Performance § 200.303

The Department of Health Care Finance (DHCF) agrees with the finding. The drug rebate vendor’s IT staff will test the calculation to see if there would have been interest calculated or if there is a system glitch that requires further attention. If additional interest should be billed for this invo...

The Department of Health Care Finance (DHCF) agrees with the finding. The drug rebate vendor’s IT staff will test the calculation to see if there would have been interest calculated or if there is a system glitch that requires further attention. If additional interest should be billed for this invoice, the vendor will add the interest that should have been billed. Currently, the drug rebate vendor calculates interest every Tuesday. The system is also calibrated to calculate interest on invoices that were paid in full that had outstanding balances based on the postmark date applied in the system. Contact - Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date - November 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403339 (2023-030)

Significant Deficiency 2023

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact- Melisa Byrd, Senior De...

The Economic Security Administration (ESA) concurs with this finding. As a corrective action, ESA will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. Contact- Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date - June 18, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403338 (2023-029)

Material Weakness 2023

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

The Child and Family Services Agency (CFSA) concurs with the findings. The Business Services Administration will install correspondence protocols whereby the invoicing/cost reporting team will acknowledge the review and acceptance of quarterly cost reports from the provider community. Contact - Ja...

The Child and Family Services Agency (CFSA) concurs with the findings. The Business Services Administration will install correspondence protocols whereby the invoicing/cost reporting team will acknowledge the review and acceptance of quarterly cost reports from the provider community. Contact - James J. Murphy, Director, Business Services Administration Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403334 (2023-025)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Questioned Costs Student Financial Aid § 200.303

The Department of Energy and Environment (DOEE) agrees with the conditions and recommendations of this finding. DOEE personnel perform initial reviews of individual applications before, during, and after certification. Supervisory level reviews of 5 applications are performed per processor per mont...

The Department of Energy and Environment (DOEE) agrees with the conditions and recommendations of this finding. DOEE personnel perform initial reviews of individual applications before, during, and after certification. Supervisory level reviews of 5 applications are performed per processor per month, which is documented in the Operations Manual. On a semi-annual basis, program personnel will conduct an inventory of applications to ensure a 25% threshold of secondary reviews is being met. Additionally, DOEE will conduct and require staff participation in system demonstration and refresher trainings in order to strengthen existing policies and procedures. Contact - Danielle Wright, Deputy Director Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Corrective Action Plans

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