Corrective Action Plans

Finding 20229 (2022-004)

None 2022

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports ...

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. We have setup calendar appointments and added this reporting to our compliance calendar. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20214 (2022-001)

Significant Deficiency 2022

The Women's Home

TX

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discus...

Dear Cognizant or Oversight Agency for Audit: The Women's Home respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew, 2600 North Loop West, Suite 600, Houston, TX 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2022, is numbered consistently with the number assigned in the schedule. Federal Award Finding 2022-001. Corrective Action Plan: The initial chart creation checklist will be modified to include the TDHCA-Housing Stability Services Program Intake Form; TDHCA-Housing Stability Services Program Intake Form will be added to the intake paperwork packets to be completed upon client entry into the program; New staff will be trained on completion of intake paperwork including TDHCA-Housing Stability Services Program Intake Form as part of their orientation process; Regular chart audits will be conducted to review all documents and re-certify as necessary; A copy of each completed TDHCA-Housing Stability Services Program Intake Form will be submitted monthly to the Grant Compliance Specialist to review prior to monthly report submission to the state; Grant Compliance Specialist will send the Program Managers a list of clients in need of re-certification monthly; Compliance team to meet with program team twice a year to provide updates on compliance requirements. Corrective Action Steps Taken: The program team has received training on completion of the TDHCA-Housing Stability Services Program Intake Form; The program team has completed an audit of all open charts and are in the process of certifying or re-certifying all open clients to ensure compliance. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer. Anticipated Completion Date: It is expected that all processes listed above will be implemented by May 31, 2023. Many processes are ongoing and will be conducted throughout the length of grant. Respectfully submitted, Ms. Anna Coffey, Chief Executive Officer

View Audit 19675

Finding 20166 (2022-002)

Significant Deficiency 2022

Farmworker Housing Development Corporation

OR

Reporting Significant Deficiency

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescrib...

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control, with preparation by personnel with the means to access the necessary data, and review by someone familiar with the reporting required by USDA RD. Action Taken: FHDC will utilize a reporting calendar, monitored by more than one staff member. Staff charged with creating the report will have access to the necessary financial data. Staff charged with review will have the necessary familiarity with the required reports to perform the review.

View Audit 27067

Finding 20149 (2022-005)

Significant Deficiency 2022

Central Regional Education Association

ND

Internal Control / Segregation of Duties Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023

View Audit 23686

Finding 20148 (2022-004)

None 2022

Central Regional Education Association

ND

Reporting Significant Deficiency

Contact Person ? Luke Schaefer Corrective Action Plan ? Management plans to correct this finding by filing the data collection form by March 31, 2024, and will be aware of the Uniform Guidance filing requirements going forward. Completion Date ? March 31, 2024

View Audit 23686

Finding 20140 (2022-004)

Significant Deficiency 2022

Mississippi Regional Housing Authority No. V

MS

HUD Housing Programs Significant Deficiency

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the pos...

The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the position of Executive Director (ED) and the hiring of a full-time financial director. Executive Director Ashiya Hawkins is responsible for the implementation of the corrective action plan. CAP developed to resolve audit findings: 2022-002 - Lack of Adequate Oversight and Monitoring of Financial Activities; Sufficient Appropriate Audit Evidence Was Unobtainable. 1. BOC will review and approve updated internal control policies that provide assurance that internal controls are properly designed and implemented. 2. The BOC and Executive Director will monitor the continued effectiveness of the Authority?s internal controls 3. Use of external specialist to bring all policies up to date and to create a Cost Allocation Plan. 4. Use of an external management company to perform the operations of the Authority?s twenty PBV units. 5. Use of external specialist to bring all policies up to date. 6. Execute General Depository Agreements with all banks that hold the Authority?s deposits. 7. Secure pledged collateral agreements with all banks that hold the Authority?s deposits.

View Audit 19120

Finding 20136 (2022-007)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Reporting Significant Deficiency

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify...

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify their manual calculations with the automated calculations. The automated verification will also check the calculated family?s income against the State-provided income standard. A printout of the verifications will accompany the caseworker?s records in the file to be reviewed by a supervisor. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20135 (2022-006)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Contr...

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Control workers to ensure that the proper requests are made for information needed. Workers have been given an agency/State approved checklist that included everything that is needed for a case to be dispositioned. This checklist should eliminate the inadequate request for information. Case notes will be documented using an agency/State approved narrative template that will include everything that should be requested for a case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20134 (2022-005)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control worke...

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided an agency/State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided a agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20133 (2022-004)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers t...

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided a State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided an agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20132 (2022-003)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of foll...

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of following MA-3365 Child Support in making referrals to Child Support to avoid issuing benefits to ineligible participants. Child Support referrals will be made on all cases in error and case notes documented in NCFAST. To prevent recurring errors in the future, caseworkers will check their work by using an agency/State approved checklist that includes everything that should be included in their case. Supervisors and Quality Control staff will review a monthly sample of cases to ensure proper information is in place and necessary procedures are taken when determining eligibility. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20131 (2022-008)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required e...

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required evidence is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure that all files include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that the results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20130 (2022-010)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Com...

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Commissioners by the end of the fiscal year using the model policies developed by the UNC School of Government. Proposed Completion Date: June 30, 2023

View Audit 22511

Finding 20129 (2022-009)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt ...

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt all required evidence and is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure all files will include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20090 (2022-001)

Significant Deficiency 2022

Harbor Springs Public Schools

MI

Subrecipient Monitoring Cash Management Reporting

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.

View Audit 19327

Finding 20089 (2022-003)

Significant Deficiency 2022

Farmworker Justice

DC

Cash Management Reporting Significant Deficiency § 200.303

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESP...

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Create a procedure that details the steps of how and when to conduct a SAM.gov check. 2. Retroactively review all the 2023 federal expenditures to ensure there is a SAM.gov check documented. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez As of 9/18/23, there has been progress with this already.

View Audit 19213

Finding 19968 (2022-003)

Significant Deficiency 2022

Winnebago County, Wisconsin

WI

Reporting Significant Deficiency

Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and ...

Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Winnebago County will continue to contract with CliftonLarsonAllen LLP to assist with preparation of the required financial reports due to current staffing levels. The Finance Director will continue to review the draft schedule of federal awards and state financial assistance prior to financial statements being issued. Name(s) of the contract person(s) responsible for correction action: Carol Blackmore Planned completion date for corrective action: Ongoing

View Audit 18551

Finding 19961 (2022-001)

Significant Deficiency 2022

Special Olympics Ohio INC

OH

Procurement, Suspension & Debarment Significant Deficiency

CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chie...

CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chief Financial Officer, will oversee the implementation of this new policy by September 30, 2023.

View Audit 18280

Finding 19949 (2022-003)

Significant Deficiency 2022

New Community Employment Services Corporation

NJ

Reporting Significant Deficiency § 200.512

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Cor...

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19909 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of the Greater Houston Area

TX

Questioned Costs Significant Deficiency

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charge...

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charged to the program. The amount overcharged to the grant was $4,353. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: As the organization continues to grow and evolve, the payroll processes must evolve. Subsequent to year-end, but prior to the audit, we performed an in-depth analysis of the entire payroll process and developed improved procedures that will both increase employee accountability and reduce the opportunity for many types of errors, including the types reported. In late 2023, after the renewed process is completely implemented, an updated analysis of risk assessment will be performed to identify any other areas of opportunity that may have arisen. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: September 2023

View Audit 18344 Questioned Costs: $1

Finding 19902 (2022-001)

Significant Deficiency 2022

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. ...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. 2022-001 - Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Auditor Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. Corrective Action. Management concurs with the finding. The Organization will ensure the enrollment reporting procedures are being followed. Responsible Person. Kaye Castro Anticipated Completion Date: June 30, 2023

View Audit 18305

Finding 19883 (2022-001)

Significant Deficiency 2022

North Charleston Housing Authority

SC

HUD Housing Programs Significant Deficiency

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions...

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions had each turned over several times. NCHA was finding it more difficult to hire, train, and maintain full staffing levels in the wake of the COVID pandemic. NCHA determined in March of 2022 the best course of action was to outsource the inspections role to a third party specializing in HCV inspections. An offer was accepted from Mccright & Associates manage all aspects of HCV inspections. While we continue to work on fully integrating McCright & Associates into our operation, timely inspections have been corrected. Anticipated Completion Date: The contract with McCright & Associates was signed in April of 2022. They have been successfully managing our HCV inspections since the contract was signed.

View Audit 17996

Finding 19843 (2022-005)

Significant Deficiency 2022

Palm Beach County Housing Authority

FL

HUD Housing Programs Reporting Significant Deficiency

Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely.

View Audit 23451

Finding 19809 (2022-008)

Significant Deficiency 2022

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amoun...

Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring adequate internal controls are established for processing payroll journals. Currently, the Department: ? Sends payroll journals electronically via Adobe Acrobat Sign on day four of payroll processing. ? Generates system automated emails, which are sent to the reviewer each day the journal is unsigned. ? Reconciles unsigned payroll journals and will follow up with responsible staff. To further improve controls over timely approval and return of payroll journals, the Department will: ? Continue to review existing internal controls to assess their effectiveness and make improvements as needed. ? Review the Payroll Manual to ensure directions, guidelines, and expectations around the payroll journal approval are clearly defined. ? Evaluate the appropriateness of establishing a timeline for returning signed payroll journals for incorporation into the Payroll Manual. Completion Date: Estimated June 2024 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov

View Audit 23129

Corrective Action Plans

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