Corrective Action Plans

Finding 400216 (2023-003)

Significant Deficiency 2023

Wyandot, Inc.

KS

Cash Management Eligibility Significant Deficiency

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400215 (2023-002)

Significant Deficiency 2023

Wyandot, Inc.

KS

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there ...

Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there wasn’t a 2nd level physical signature of approval on the match tracking documents. Going forward, the Grant Specialist will print and sign the match tracking document and the Executive Director will approve the printed tracking sheet from the housing database. Rachel Erpelding, Executive Director of Kim Wilson Housing, is responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400184 (2023-002)

Significant Deficiency 2023

City of Prichard

AL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centra...

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centralized accounts payable function with clear policies and procedures for processing vendor payments. d. Conduct regular audits or reviews of vendor payments to identify and investigate any potential duplicate payments. e. Implement system controls or automated checks to flag potential duplicate invoices or payments based on criteria such as vendor, invoice number, amount, or date range. f. Provide training to accounts payable staff on the importance of detecting and preventing duplicate payments, as well as the procedures for investigating and resolving any identified instances. g. Maintain a comprehensive vendor master file with accurate and up-to-date information to prevent duplicate vendor records, which can lead to duplicate payments.

View Audit 308321 Questioned Costs: $1

Finding 400119 (2023-003)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Cash Management Significant Deficiency

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance accord...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance according to 34 CFR 668.171. The University would like to note that while adequate documentation was not maintained, the reconciliations were being done with a matching ending balance at year end. Anticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400118 (2023-002)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400108 (2023-001)

Significant Deficiency 2023

Dauphin County Victim/witness Assistance Program

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director

View Audit 308216

Finding 400104 (2023-002)

Significant Deficiency 2023

Hoosac Valley Regional School District

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.

View Audit 308215 Questioned Costs: $1

Finding 400037 (2023-002)

Significant Deficiency 2023

Path

WA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)

View Audit 308200

Finding 400004 (2023-001)

Significant Deficiency 2023

City of Green River

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the a...

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.

View Audit 308186

Finding 399980 (2023-004)

Significant Deficiency 2023

Survivors of Torture, International

CA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399954 (2023-002)

Significant Deficiency 2023

Northfield Healthy Community Initiative

MN

Cash Management Significant Deficiency

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: T...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: There is no disagreement with the audit finding. Action taken in response to finding: Reimbursement requests including the calculated indirect costs will be reviewed and approved by the Finance Director prior to submission. Email and other associated documentation will be maintained in a designated folder. Name of contact person responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: May 2024

View Audit 308111

Finding 399941 (2023-008)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Questioned Costs Cash Management Significant Deficiency § 200.302

Finance staff will review grant budget simultaneously as costs are invoiced for reimbursement. Additionally, Finance staff will receive training on grant budgeting including federal grant regulations and requirements. Expected completion date: July 2024

View Audit 308093 Questioned Costs: $1

Finding 399939 (2023-007)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328 § 200.329

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets...

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

View Audit 308093

Finding 399929 (2023-003)

Significant Deficiency 2023

Plymouth County, Iowa

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identifie...

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.

View Audit 308077

Finding 399921 (2023-001)

Significant Deficiency 2023

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if ne...

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if necessary. It is documented that we have had a high turnover of clerical staff during the past year. As a result, we had the task of training new clerical staff as we were onboarded. We understand this interrupted the continuity of learned processes for our clerical staff and thus the outlined process. As well, we have continued with our internal audit processes. We have identified an internal report through our data system that weekly provides information on variances of sliding fee scale processes. We have met internally and reviewed the current policy and training curriculum. We look to simplify the process for our clerical staff. We anticipate partnering with our EMR platform and standardizing the language for the sliding fee scale process. We want to leverage technology to support the procedural process for the sliding fee scale. We also will inform staff to document variances of findings. Please note that our patients were not negatively impacted or financially affected. Responsible Party: Stacey Harley, Chief Operating Officer, EMR administrator, and Site Leadership Estimated Time of Completion: September 30, 2024

View Audit 308070

Finding 399890 (2023-005)

Significant Deficiency 2023

Leflore County Hospital Authority Dba Eomc

OK

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were no...

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were not considered to be made timely. In addition, as of June 30, 2023, the debt reserve fund was required to have a balance of $36,450, however, the balance was $36,041. Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399882 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-one (31) tenant files, the following information was unavailable for examination at the time of audit: Annual inspection reports were missing in one file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions - housing quality standards type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399881 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financi...

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There are approximately 489 units with failed inspections. Of a sample size of twenty-five (25) failed inspections, two (2) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399880 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant...

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,782 units. Of a sample size of thirty-one (31) tenant files, the following was noted: • HUD 50058 Form was missing in 1 file • Verification of income and assets was missing in 1 file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399874 (2023-001)

Significant Deficiency 2023

Legal Services of Northwest Jersey, INC

NJ

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATI...

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATIVE INCOME. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION TAKEN IN RESPONSE TO FINDING: LSNWJ'S ADMINISTRATIVE PROCEDURES MANUAL ALREADY INCLUDES A SECTION REGARDING DERIVATIVE INCOME. IT COMPLIES WITH LSC REGULATIONS. THE CHIEF FINANCIAL OFFICER WILL BE RESPONSIBLE TO ENSURE THE POLICY IS FOLLOWED IN THE FUTURE. NAME OF THE CONTACT PERSON FOR CORRECTIVE ACTION: MICHAEL WOJCIK, CHIEF EXECUTIVE OFFICER. PLANNED COMPLETION DATE FOR CORRECTIVE ACTION PLAN: THIS CORRECTIVE ACTION PLAN IS EFFECTIVE IMMEDIATELY.

View Audit 307990

Finding 399873 (2023-003)

Significant Deficiency 2023

Inland Counties Legal Services

CA

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

2023-003 Service Contract Prior Approval Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Additional Context: The security guard services have been provided under a long-standing relationship with the vendor. ICLS received prior approval from LSC in 2021...

2023-003 Service Contract Prior Approval Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Additional Context: The security guard services have been provided under a long-standing relationship with the vendor. ICLS received prior approval from LSC in 2021 for one year of security services. The contract was cancelable and at prevailing vendor rates. Services were expanded into additional offices and an additional prior approval was requested. The request was not completed due to unanswered questions about the contract terms, and negotiation between ICLS and the vendor stalled. For the safety of employees, clients, and applicants, services continued during this time. As prior approval was no longer timely, ICLS began working with LSC on an allowability determination. Corrective Action: Management accepts the finding and will implement additional policies and procedures requiring periodic follow-up and review of outstanding Prior Approval or Allowability Determination requests to ensure the process is completed and the necessary approvals obtained. Currently, since all requests are submitted in GrantEase, management periodically reviews GrantEase for outstanding requests and provides follow-up. Allowability Determinations unfortunately end up at the bottom of the workflow in LSC’s review process. ICLS is working with LSC for a post “Allowability Determination” for the contract in question. Contact Person: Jaime Cartagena, Deputy Director of Operations Anticipated Completion Date: December 31, 2024

View Audit 307979 Questioned Costs: $1

Finding 399872 (2023-002)

Significant Deficiency 2023

Inland Counties Legal Services

CA

Reporting Significant Deficiency

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information...

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information in the case management system for the accurate completion of Case Information Disclosure reports. Additionally, management will provide targeted training to identified users as well as semi-annual trainings for all case handlers. Additionally, the person preparing the reports will send out a reminder one month prior to preparing the report to ensure that all cases in which ICLS prepared a “first filing” on behalf of the client, and to remind staff of the 1644 requirement and have them review all cases in which they had court filings. For the reports in question, amended 1644 reports were submitted to the funder on May 2, 2024. Contact Person: Jaime Cartagena, Deputy Director of Operations Anticipated Completion Date: July 31, 2024, for timely submission of the 1644 semi-annual report.

View Audit 307979

Finding 399842 (2023-002)

Significant Deficiency 2023

Eastwick Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307940 Questioned Costs: $1

Finding 399840 (2023-002)

Significant Deficiency 2023

Eastwick II Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property manageme...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307939 Questioned Costs: $1

Finding 399836 (2023-002)

Significant Deficiency 2023

Evesham Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307937 Questioned Costs: $1

Corrective Action Plans

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