Corrective Action Plans

Finding 1157692 (2024-001)

Material Weakness 2024

The Housing Authority of the City of Colmbus

MS

Questioned Costs Cash Management HUD Housing Programs

Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbu...

Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbursements. Staff Training: All relevant personnel will receive training on HUD’s cash management requirements and the updated internal procedures to ensure consistent and timely compliance. Monthly Monitoring: A monthly reconciliation and review process will be implemented to monitor fund transfers and reimbursements. This will be overseen by the Finance Director and reported to the Executive Director quarterly. Fee Accountant Oversight: To strengthen financial oversight, the Housing Authority will engage a fee accountant to serve as an additional layer of review. This professional will provide independent verification of financial transactions and ensure compliance with HUD cash management standards.

View Audit 369877

Finding 1157631 (2024-007)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Reporting Cash Management Significant Deficiency § 200.502

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put...

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put in place to ensure compliance: 1) Director of Accounting and Grants Director will ensure they have appropriate training and work collaboratively to develop documentation process a. The Grant Director will update all grants as they are received, to ensure an accurate list of grants b. The Director of Accounting will update all the financial data for each grant 2) The Director of Accounting will be responsible for the review and submitting document to the auditing firm For FY25, the Director of Accounting and Grant Director will jointly build the document and review to ensure completeness and accuracy. Person(s) Responsible: Beth McLean, Director of Accounting Timing for Implementation: FY25-FY26

View Audit 369843

Finding 1157607 (2024-005)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Internal Control / Segregation of Duties Questioned Costs Cash Management

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This re...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is finalizing the Federal Grant Report Review and Submission Protocol whose purpose is to ensure that all federal funding programmatic reports and FFRs are accurate, complete, and compliant with grant requirements and federal regulations before they are submitted to the funding agency. This form will be filed in the project folder.

View Audit 369842

Finding 1157605 (2024-003)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Cash Management Internal Control / Segregation of Duties HUD Housing Programs

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing ...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has created a process to ensure that claims are reviewed and approved prior to submission to the funder. This starts with the Claim/Billing Approval Form that is prepared by the Grants Manager/Designee and is routed to the Project Manager along with the supporting documentation. Once the form has been approved and electronically signed by both staff, it will be saved in the Organization’s internal files, and the claim will be initiated in the funder portal. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager Planned completion date for corrective action plan: October 10, 2025

View Audit 369842

Finding 1157604 (2024-002)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the payroll processed and allocated to the grant to the approved time and effort documentation by funding source to ensure payroll costs are not being overcharged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization’s practice is to require management approval before employee payrates are changed and before each payroll is initiated in the system. This practice was in place in 2024, but documentation of management approval had not been consistently maintained. The Organization will implement a process where any changes to an employee payrate is approved by a member of management via email prior to the change taking effect. Similarly, the Organization will implement a process where before payroll is processed each pay period, a member of management will review and document their approval of the payroll register via email or via the payroll system itself. In late 2024, the Organization began conducting quarterly time studies by position and adjusting allocations as time spent deviates from the most recent time study. These time studies are approved by the Organization’s management via email correspondence. Name(s) of the contact person(s) responsible for corrective action: Angie Sullivan, Director of Operations Planned completion date for corrective action plan: October 31, 2025

View Audit 369842

Finding 1157603 (2024-006)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

Questioned Costs Eligibility HUD Housing Programs

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will review our process and internal controls for new tenants to ensure compliance with HUD requirements and our administrative plan. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31 , 2025

View Audit 369839

Finding 1157591 (2024-002)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Questioned Costs Significant Deficiency

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Aut...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Authority utilize Yardi software to its full potential in terms of inspection documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the failed inspection process is performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31, 2025

View Audit 369839 Questioned Costs: $1

Finding 1157579 (2024-002)

Material Weakness 2024

Better Family Life, Inc.

MO

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.

View Audit 369809

Finding 1157569 (2024-002)

Material Weakness 2024

Montgomery County Housing Authority

PA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Rossaine Ricketts, Comptroller, is responsible for implement...

Views of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Rossaine Ricketts, Comptroller, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369797

Finding 1157563 (2024-002)

Material Weakness 2024

Pacific Housing Oahu Corporation - Elderly Residence

HI

Eligibility Questioned Costs HUD Housing Programs

Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensu...

Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensure compliance with HUD requirements. Action Taken: The Company will start randomly testing a small sample of tenant files, as part of our quarterly site inspection. Additionally, Kay-Kay Realty, a third-party vendor is already engaged to review tenant move-in and recertification files, but the prior resident manager was selecting the files to review. We will now ask Kay-Kay Realty to randomly select tenant files for their review process. Contact person: Patrick Delaney; (808) 523-5681, ext. 693 Anticipated Completion Date: October 1, 2025

View Audit 369792

Finding 1157562 (2024-001)

Material Weakness 2024

Pacific Housing Oahu Corporation - Elderly Residence

HI

Questioned Costs Eligibility HUD Housing Programs § 200.332

Ref. No. 2024-001: Missing Signatures Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files...

Ref. No. 2024-001: Missing Signatures Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensure compliance with HUD requirements. Action Taken: The Company will start randomly testing a small sample of tenant files, as part of our quarterly site inspection. Additionally, Kay-Kay Realty, a third-party vendor is already engaged to review tenant move-in and recertification files, but the prior resident manager was selecting the files to review. We will now ask Kay-Kay Realty to randomly select tenant files for their review process. Contact person: Patrick Delaney; (808) 523-5681, ext. 693 Anticipated Completion Date: October 1, 2025

View Audit 369792

Finding 1157555 (2024-001)

Material Weakness 2024

Housing Authority of the City of New Bern

NC

HUD Housing Programs Cash Management Period of Performance

Finding No. 2024-001: Obligation Requirement for Capital Fund Program Drawdowns (Significant Deficiency Corrective Action Plan: NBHA has reviewed its internal controls regarding the obligation requirement for CFP LOCCS and will implement additional monitoring procedures to ensure timely obligation o...

Finding No. 2024-001: Obligation Requirement for Capital Fund Program Drawdowns (Significant Deficiency Corrective Action Plan: NBHA has reviewed its internal controls regarding the obligation requirement for CFP LOCCS and will implement additional monitoring procedures to ensure timely obligation of funds. This includes developing a tracking spreadsheet and assigning a staff member to review obligations quarterly. The Executive Director will receive quarterly reports to ensure compliance going forward. Responsible Person: Reginal Barner, Executive Director Expected Completion Date: December 31, 2025

View Audit 369785

Finding 1157554 (2024-002)

Material Weakness 2024

Housing Authority of Cass County

ND

Questioned Costs HUD Housing Programs Significant Deficiency

Contact Person Tawnya Taylor, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025

View Audit 369784

Finding 1157541 (2024-004)

Material Weakness 2024

Seattle Jobs Initiative

WA

Subrecipient Monitoring Reporting Questioned Costs

Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined ...

Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined in 2 CFR 170.

View Audit 369762

Finding 1157537 (2024-004)

Material Weakness 2024

Housing Authority of Baltimore City

MD

Questioned Costs Subrecipient Monitoring Reporting

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There i...

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Law 109-282, known as the Federal Funding Accountability and Transparency Act of 2006 (FFATA), mandates the public disclosure of all entities and organizations receiving federal funds through a single accessible website. Any subcontract exceeding $30,000 must be reported by the prime recipient of federal funds. However, this reporting requirement does not apply to the Housing Authority of Baltimore City (HABC), similar to the Moving to Work (MTW) block grants and their sub-recipient reporting to the Baltimore Regional Housing Partnership (BRHP). Both awards, the Choice Neighborhood Initiative (CNI) grant awards are not available in the dropdown menu for fulfilling this monthly reporting requirement. This issue was noted because HABC could not demonstrate to the auditors that we had made several unsuccessful attempts to meet this requirement. In response, HABC Finance has established a monthly workflow process to regularly check the website to document the attempts. In addition, we are currently awaiting a formal response from the Department of Housing and Urban Development (HUD) regarding the unavailability of these grants for sub-contracting monitoring & reporting on the SAMs website. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Chief Financial Officer. Planned completion date for corrective action plan: 12/31/2025

View Audit 369754

Finding 1157536 (2024-003)

Material Weakness 2024

Housing Authority of Baltimore City

MD

Questioned Costs Eligibility HUD Housing Programs

Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding...

Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Housing Choice Voucher Program response: Out of 40 files reviewed, one exception was noted where recertification was not performed in a timely manner. HABC developed a strategy to verify that all existing recertifications are processed on time. The goal is to catch up by January 2026 and maintain timely processing going forward. HABC has updated its recertification tracking system as part of this plan. This includes measures for weekly progress monitoring, tracking upcoming deadlines, and implementing quality control to support the timely processing of recertifications. Housing Operations response: Housing Operations response: Out of 40 files reviewed, there were two exceptions noted: (1) Documentation was not provided to support the rent amount showing on the rent roll; in that instance, the transaction was corrected after the rent roll had been generated, and the rent amount billed was corrected. The resident was not responsible for paying an incorrect rent amount; Exception (#2) and (#3) are related to same file folder: (2) one requested resident file folder was not submitted for testing; and (3) Third party income verification documentation (including the resident’s signed personal declaration) could not be identified; the file folder was not properly scanned into the electronic document management system and select documents were not otherwise maintained. HABC’s Housing Operations Department will require that all transactions have two levels of review/approval to ensure complete and accurate documentation is scanned into the electronic document management system. Name(s) of the contact person(s) responsible for corrective action: Stefanie Beale, Senior Manager, Continued Assistance & Site Based (HCVP), and Rhonda VanDyke, Senior Manager of Public Housing Administration (LIPH). Planned completion date for corrective action plan: 01/31/2026 for HCVP and 12/31/2025 for LIPH

View Audit 369754 Questioned Costs: $1

Finding 1157512 (2024-003)

Material Weakness 2024

Dirne Health Centers, Inc.

ID

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.430

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant m...

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.

View Audit 369727

Finding 1157506 (2024-005)

Material Weakness 2024

Katy Christian Ministries

TX

Reporting Significant Deficiency Equipment & Real Property Management

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract ...

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Number: 30517, Contract Year: 01/01/24 – 12/31/24. Condition and context: The adjustment reported in Finding #2024-001 to update the value of food commodities increased the Emergency Food Assistance Program (TEFAP) distributions by approximately $14,000. Additionally, the exceptions reported as finding #2024-001 included one understated receipt of 4,360 pounds TEFAP commodities. Recommendation: Same as finding #2024-001. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024, primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. Policies and procedures over recognition of food commodities have been strengthened to ensure that the correct values for the year are used and that reconciliations are performed between the general ledger and independent worksheets used for tracking food commodities and inventory. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157489 (2024-001)

Material Weakness 2024

Town of Bedford

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effe...

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effective internal controls over federal reporting could have prevented this error. Corrective Action Plan The Town will establish and maintain effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. To accomplish this, the Town will implement the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. To correct the overage reported on March 31, 2024, the Town accurately reported the year-to-date expenditures on the March 31, 2025 Project and Expenditures Report, per federal guidelines. In the future, the preparer of these reports will take more care to understand the compliance requirements of the Federal awarding agency. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.org Anticipated Completion Date: October 31, 2025

View Audit 369711

Finding 1157446 (2024-004)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subaward...

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subawards are reported accurately and timely to FSRS or SAM.gov. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All of our 2024 grants have been entered into FFATA and our 2025 grants and going forward will be entered when awarded. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 5/22/25

View Audit 369689

Finding 1157438 (2024-003)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Reporting Questioned Costs HUD Housing Programs § 200.303

U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accur...

U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accurate amounts to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will continue to report the correct amount of program income to HUD. Receipts will be entered more timely to include as much December program income in the IDIS system prior to that system’s 12/31 close, as any entries made after 12/31 are considered for the future year. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 12/31/25

View Audit 369689

Finding 1157414 (2024-001)

Material Weakness 2024

Partnership4health Community Health Board

MN

Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305

Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal poli...

Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal policy where any payment remittance advices' must be responded to and completed within two weeks of receipt to ensure that payments are deposited, and member counties of the CHB are reimbursed for the expenses that were submitted for in a prompt manner. Anticipated Completion Date: August 15, 2025

View Audit 369676

Finding 1157413 (2024-001)

Material Weakness 2024

Spokane Valley Hub

WA

Internal Control / Segregation of Duties Questioned Costs Reporting

FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for t...

FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for timely submission. We noted for two of the three reports selected; submission support was not retained by the client. The grantor confirmed submission of all required reports however, the date of submission could not be verified. As such, both reports were determined to have been submitted late. Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all quarterly reports. Calendar reminders will be added to the task list for the compiler of the report information as well as the reviewer/signer of the report. These reminders will be implemented in the work calendars of the employees responsible at the onset of the grant. Reports required by the grant must be submitted timely and must have two levels of documented review. The bookkeeper and project manager will compile the information needed for the grant. The project manager and executive director will review and sign off on the grant report prior to each reporting date. Additionally, report backup and proof of timely submission will be retained by the bookkeeper and project manager. Contact Persons: Phil Champlin – Executive Director Mary Pat Davoren – Bookkeeper

View Audit 369666

Finding 1157334 (2024-001)

Material Weakness 2024

Pennsylvania District Attorneys Institute

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expens...

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expenses was not reviewed or verified by a second party prior to posting, which led to a calculation error. Corrective Action: Beginning in Quarter 4 of 2025, the facility use expense calculation spreadsheet will be reviewed and verified by a second staff member prior to submission or charging to grants. The reviewer will sign off (physically or electronically) to confirm accuracy of the calculation and grant allocation. Responsible Parties: Allison Hrestak, COO Tina Fornstrom, Business Manager Implementation Date: October 1, 2025 (start of Q4 2025) Ongoing Monitoring: The COO will conduct periodic spot checks (quarterly) to ensure the review and sign-off process is consistently followed. The Business Manager will conduct monthly reviews on the SALBENT AX workbook and facility use workbook for accuracy. Expected Outcome: This added level of review is expected to prevent future calculation errors, ensure accurate cost allocations to grants, and strengthen internal controls related to expense tracking.

View Audit 369613

Finding 1157321 (2024-002)

Material Weakness 2024

Shelton Senior Housing INC

CT

Questioned Costs HUD Housing Programs Cash Management

Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request ...

Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request a waiver if allowed. Views of Responsible Officials and Planned Corrective Actions –Management will calculate an estimated surplus cash calculation amount and deposit them into the residual receipts account within the required time frame. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – Once the funds are received.

View Audit 369603 Questioned Costs: $1

Corrective Action Plans

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