Corrective Action Plans

Finding 499849 (2023-002)

Significant Deficiency 2023

City of Mishawaka

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Subject: 2023-002 Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Rec...

Subject: 2023-002 Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Recommendation: The Auditor recommends the City implement procedures to ensure reports are being reviewed by an individual or third-party familiar with the grant prior to their submission, including reconciliation of the report to the general ledger system. Planned Corrective Actions: The City made corrections during calendar year 2023 for a corresponding 2022. This current findings is a result of not being able to make edits in the ARPA reporting portal. A 2022 expenditure was overstated, and this 2023 expenditure was understated by the same amount.

View Audit 322710

Finding 499848 (2023-001)

Significant Deficiency 2023

American College of Occupational and Environmental Medicine

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Identifying Number: 2023-001 Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of employee timecards to actual costs allocated and charged to federal and other programs. Views of Responsible Officials and Planned Corrective Actions: To ensure compliance wi...

Identifying Number: 2023-001 Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of employee timecards to actual costs allocated and charged to federal and other programs. Views of Responsible Officials and Planned Corrective Actions: To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours worked align with the percentage of time allocated to the grant for those two weeks. 2. Clear Communication: The Project Director will clarify the importance of matching monthly hours with the percentage allocated to all staff participating in the grant. This will help prevent misunderstandings regarding time reporting. 3. Reviews: The Project Director will continue to conduct monthly reviews of timecards to verify that reported hours correspond with the grant’s allocation requirements before submitting vouchers. By implementing these measures, we aim to ensure that timecards accurately reflect the allocation of employee-related costs on a monthly basis, promoting compliance with grant requirements moving forward.

View Audit 322706

Finding 499847 (2023-001)

Material Weakness 2023

Unleashing Potential

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action Plan: Darlene Sowell, President/CEO Anticipated Completion Date: November 1, 2024 Corrective Action Plan: Unleashing Potential will modify its internal procedures to track actual hours devoted to the program and perform a monthly review of actual h...

Personnel Responsible for the Corrective Action Plan: Darlene Sowell, President/CEO Anticipated Completion Date: November 1, 2024 Corrective Action Plan: Unleashing Potential will modify its internal procedures to track actual hours devoted to the program and perform a monthly review of actual hours incurred compared to the estimated amounts by individuals assigned to federal grant programs prior to requesting reimbursement from the funding course. The review will be performed by an individual other than the preparer of the reimbursement request, with knowledge of the federal grant program and will be formally documented.

View Audit 322700 Questioned Costs: $1

Finding 499846 (2023-001)

None 2023

Satchmo Plaza Branch of Central City Housing Development, Inc.

LA

Subrecipient Monitoring

2023-001 Late Submission of Audit Report CCEOC lost its full-time accountant due to budget cuts and has hired an accounting clerk. Voluminous amounts of documents were required for the 2023 audit, creating a number of challenges with timely collection and review. CCEOC is working to streamline accou...

2023-001 Late Submission of Audit Report CCEOC lost its full-time accountant due to budget cuts and has hired an accounting clerk. Voluminous amounts of documents were required for the 2023 audit, creating a number of challenges with timely collection and review. CCEOC is working to streamline accounting systems and processes. Responsible Administrator: Executive Director Effective Now Ongoing

View Audit 322698

Finding 499845 (2023-002)

Significant Deficiency 2023

Maine Development Foundation

ME

Reporting Matching / Level of Effort / Earmarking

Finding: Timely Filing of Required Reports (2023-002) During the period of audit, it was noted that the two reports required by the Agreement were not submitted by the due date noted in the Agreement. Name of contact person responsible for corrective action: Rosie Vanadestine, COO Anticipated comple...

Finding: Timely Filing of Required Reports (2023-002) During the period of audit, it was noted that the two reports required by the Agreement were not submitted by the due date noted in the Agreement. Name of contact person responsible for corrective action: Rosie Vanadestine, COO Anticipated completion date: December 31, 2024 Corrective Action Plan: The Organization takes reporting requirements seriously, filing reports on numerous grants, and attributes the unusual occurrence of late filings to turnover in finance staff as well as the somewhat novel timelines in the Organization’s first federal “earmark.” The Organization will review the process of submitting reports to ensure the reporting deadlines are achieved in a timely manner.

View Audit 322696

Finding 499843 (2023-006)

Material Weakness 2023

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Iden...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499840 (2023-007)

Significant Deficiency 2023

Itasca County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Ide...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2305MN5ADM, 2305MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review the annual LCTS Collaborative report before submission and document their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin documenting the review of their annual LCTS Collaborative report. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499837 (2023-005)

Material Weakness 2023

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Ide...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2305MN5ADM, 2305MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 322695

Finding 499830 (2023-001)

Material Weakness 2023

World Link INC

IA

Eligibility Material Weakness Reporting

Compliance Finding: Material Weakness U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and co...

Compliance Finding: Material Weakness U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Action Taken: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form. Completion Date: September 30, 2024

View Audit 322691

Finding 499829 (2023-002)

None 2023

Academyhealth

DC

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: AcademyHealth received its first ever U level grant from the Health Resources and Services Administration and was unaware of the FFATA Subaward Reporting System (FSRS) requirement to file information about the grant by the end of the mon...

Views of Responsible Officials and Planned Corrective Actions: AcademyHealth received its first ever U level grant from the Health Resources and Services Administration and was unaware of the FFATA Subaward Reporting System (FSRS) requirement to file information about the grant by the end of the month following the month in which the subaward was awarded. Now that AcademyHealth is aware of the FFATA requirements, the Chief Financial Officer and Director of Grants and Contracts will seek to understand and demonstrate compliance with its submissions’ requirements and deadlines. AcademyHealth’s written processes and procedures will include deadlines to ascertain compliance, and the finance and OGC professionals will attend HRSA compliance seminars and seek resources to better understand the requirements.

View Audit 322684

Finding 499822 (2023-003)

None 2023

Academyhealth

DC

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: In future, the Chief Financial Officer will submit the indirect cost rate proposal to obtain final rates for the fiscal year just completed and will submit requests for provisional rates for upcoming years within the required timeframe. ...

Views of Responsible Officials and Planned Corrective Actions: In future, the Chief Financial Officer will submit the indirect cost rate proposal to obtain final rates for the fiscal year just completed and will submit requests for provisional rates for upcoming years within the required timeframe. AcademyHealth’s written processes and procedures will include deadlines to ascertain compliance.

View Audit 322684

Finding 499821 (2023-003)

Material Weakness 2023

Outreach Community Health Centers, Inc.

WI

Internal Control / Segregation of Duties

Education on proper completion of FPL fields provided to entire PSR staff 8/23/2023. Added training component to PSR on-boarding process. Plan to re-educate at 10/31/2024 All Staff Meeting. Implementation of automated income calculation module within OCHIN Epic added 8/2023 OCHC created and filled P...

Education on proper completion of FPL fields provided to entire PSR staff 8/23/2023. Added training component to PSR on-boarding process. Plan to re-educate at 10/31/2024 All Staff Meeting. Implementation of automated income calculation module within OCHIN Epic added 8/2023 OCHC created and filled Patient Financial Counselor position 11/27/2023 to monitor and update incomplete Sliding Fee Applications and audit quarterly for compliance.

View Audit 322683

Finding 499820 (2023-002)

Material Weakness 2023

Port Authority of New York and New Jersey

NJ

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

Findings Related to Federal Awards 2023 002 Equipment and real property management Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ-44-X004 Contact Person: Fatima Castellanos, Manager, PAT...

Findings Related to Federal Awards 2023 002 Equipment and real property management Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ-44-X004 Contact Person: Fatima Castellanos, Manager, PATH Financial Services, PATH Financial Services Division, 201-216-6459. Corrective Action: The Port Authority acknowledges an internal control deficiency in performing a physical equipment inventory of equipment as required under CFR 200 for the Public Transportation Emergency Relief Program 2013 49 U.S.C. 5324 (Grant award NJ-44-X004 PATH-H). PATH successfully performed a physical inventory of equipment in 2018, the first year it was required. In 2020, the performance of a physical inventory coincided with the COVID-19 pandemic which facilitated the retirement of key personnel in PATH who were responsible for performing the physical inventory of the equipment that was federally funded. This staff transition led to a loss of PATH system expertise necessary to pick up the process previously developed, resulting in the inadvertent lapse in performing the physical inventory in 2020 and 2022. To mitigate this deficiency PATH has performed a physical inventory in 2024 and updated its procedures as they relate to performing the physical inventory of equipment and to have staffing redundancies in place to account for staff turnover. In addition, PATH updated its equipment inventory log to reflect the correct serial numbers on the four pieces of equipment that KPMG identified. Anticipated Completion Date: The entry of all FTA Funded assets for the Public Transportation Emergency Relief Program 2013 49 U.S.C. 5324 will be loaded into the Port Authority Asset Management System (PAMS) by December 31, 2024. Entry of these assets will contain details pertaining to the categories (Asset Name, Supplier, PO#, Cost, Grant #, FTA Share, Date Received, Property Number/Serial Number, Useful Life, Date of Last Inventory, Observed Location, Condition, Current Use, Holder of Asset, Disposition Date) required under CFR 200 and updated on a biennial basis. It is important to note, however, that due to PATH’s nature as an operating railroad, equipment is moved frequently across the system as required. Therefore, the location of the equipment will only be accurate as of the date the inventory is performed.

View Audit 322679

Finding 499819 (2023-004)

Significant Deficiency 2023

Metropolitan Transportation Authority

NY

Equipment & Real Property Management § 200.313

REFERENCE # 2023-004 Public Transportation Emergency Relief Program (ALN # 20.527)- Significant Deficiency-Non-Compliance Agency: U.S. Department of Transportation Criteria: Equipment and Real Property Management - As stated in Uniform Grant Guidance - §200.313 Requirements for Equipment and Rea...

REFERENCE # 2023-004 Public Transportation Emergency Relief Program (ALN # 20.527)- Significant Deficiency-Non-Compliance Agency: U.S. Department of Transportation Criteria: Equipment and Real Property Management - As stated in Uniform Grant Guidance - §200.313 Requirements for Equipment and Real Property Management: • Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). • A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)). Condition/Context: The MTA has Equipment and Real Property management procedures in place. MTA has corporate policies and procedures regarding Equipment and Real Property management. We tested the Public Transportation Emergency Relief Program’s Equipment and Real Property management compliance. Based on our review of the Equipment and Real Property for this program, we noted of sixty samples selected, eight (8) equipment samples related to New York City Transit Authority were transferred to the City of New York Police Department. The eight piece of equipment related to police radios and were included in MTA Biannual report as out-of service and fully depreciated. Therefore, we were not able to verify existence of these piece of equipment. Recommendation: We recommend that the MTA ensure all equipment in service should be properly accounted and reported in MTA’s Bi-Annual report and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)). Corrective Action Plan: Capital Asset Planning will remove the assets from the Biennial listing extracted from PSR (Project Status Report). The accounting group will write off the assets from the accounting system. We don’t need to notify FTA since the assets are fully depreciated. Action Date: October 31, 2024 Final Implementation Date: October 31, 2024 Name And Phone Number Of Person Responsible For Implementation: Brian Kershaw (646) 252-4495 Lloyd Jairam (646) 252-7122

View Audit 322673

Finding 499818 (2023-003)

None 2023

Metropolitan Transportation Authority

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

REFERENCE # 2023-003 Federal Transit Cluster - Federal Transit Formula Grant (ALN # 20.507)- Deficiency-Non-Compliance Agency: U.S. Department of Transportation Criteria: Allowable Costs––Direct - As stated in Uniform Grant Guidance - §200 Requirements for Allowable Costs: • Costs did not consi...

REFERENCE # 2023-003 Federal Transit Cluster - Federal Transit Formula Grant (ALN # 20.507)- Deficiency-Non-Compliance Agency: U.S. Department of Transportation Criteria: Allowable Costs––Direct - As stated in Uniform Grant Guidance - §200 Requirements for Allowable Costs: • Costs did not consist of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law). Condition/Context: The MTA has Allowable Costs procedures in place. MTA has corporate policies and procedures regarding Allowable Costs. We tested the Federal Transit Cluster- Federal Transit Formula Grant’s Allowable Costs compliance. Based on our review of sixty samples related to personnel services for this cluster , we noted that one sample related to an MTA Bus Company personnel’s hourly rate which was charged at higher rate. The correct hourly rate was $46.82 and MTA Bus Company used a rate of $60.99. Recommendation: We recommend that MTA ensure that all personnel are reviewed and should be charged at the correct hourly rates as required by §200 CFR Subpart E – Allowable Costs. Corrective Action Plan: MTA BUS worked with the project team to implement the correct rate and reparations applied. MTA returned the credit to FTA on August 12, 2024. MTA will review the files thoroughly to prevent calculation errors in the future. Action Date: August 12, 2024 Final Implementation Date: August 12, 2024 Name And Phone Number Of Person Responsible For Implementation: John Decker 718-927-7776

View Audit 322673 Questioned Costs: $1

Finding 499817 (2023-002)

Significant Deficiency 2023

Metropolitan Transportation Authority

NY

Equipment & Real Property Management § 200.313

REFERENCE # 2023-002 Rail and Transit Security Grant Program (ALN # 97.075)- Significant Deficiency-Non-Compliance Agency: U.S. Department of Homeland Security Criteria: Equipment and Real Property Management - As stated in Uniform Grant Guidance - §200.313 Requirements for Equipment and Real P...

REFERENCE # 2023-002 Rail and Transit Security Grant Program (ALN # 97.075)- Significant Deficiency-Non-Compliance Agency: U.S. Department of Homeland Security Criteria: Equipment and Real Property Management - As stated in Uniform Grant Guidance - §200.313 Requirements for Equipment and Real Property Management: • Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). • A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)). Condition/Context: The MTA has Equipment and Real Property management procedures in place. MTA has corporate policies and procedures regarding Equipment and Real Property management. We tested the Rail and Transit Security Grant Program’s Equipment and Real Property management compliance. Based on our review of the Equipment and Real Property for this program, we noted that the physical inventory of the program property was not taken in the last two years, as required by 2 CFR section 200.313(d)(2). . Recommendation: We recommend that MTA ensure that the physical inventory of the property must be taken and the results reconciled with the property records at least once every two years as required by 2 CFR section 200.313(d)(2). Corrective Action Plan The MTA Office of Security is implementing an update on our procedures for equipment inventory management. We will be working with the Office of Security’s Director of Quality Assurance along with MTAHQ Audit, to help us review all equipment inventory listings and physical inventory inspection of federally funded purchased equipment. We will be implementing an internal agreement between MTA Office of Security and the MTA Agency awarded federal funds under grant programs managed by HQ Office of Security. This agreement will include all terms and conditions applicable to the specific grant award. Action Date September 30, 2025 Final Implementation Date September 30, 2025 Name And Phone Number Of Person Responsible For Implementation Daemion De Vonish Work Ph# 212-878-4768

View Audit 322673

Finding 499816 (2023-001)

None 2023

Metropolitan Transportation Authority

NY

Subrecipient Monitoring § 200.331 § 200.414

REFERENCE # 2023-001 Rail and Transit Security Grant Program (ALN # 97.075) - Deficiency-Non-Compliance Agency: U.S. Department of Homeland Security Criteria: Subrecipient Monitoring - As stated in Uniform Grant Guidance - §200.331 Requirements for pass-through entities, all pass-through ...

REFERENCE # 2023-001 Rail and Transit Security Grant Program (ALN # 97.075) - Deficiency-Non-Compliance Agency: U.S. Department of Homeland Security Criteria: Subrecipient Monitoring - As stated in Uniform Grant Guidance - §200.331 Requirements for pass-through entities, all pass-through entities must: Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Required information includes: • Subrecipient name (which must match the name associated with its unique entity identifier); • Subrecipient’s unique entity identifier; • Federal Award Identification Number (FAIN); • Assistance Listing Number (ALN) Number and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the ALN number at time of disbursement; • Identification of whether the award is Research & Development; and • Indirect cost rate for the Federal award (including if the de minimis rate is charged per §200.414 Indirect (F&A) costs); Condition/Context: Metropolitan Transportation Authority (“MTA”) has subrecipient monitoring procedures in place. MTA has corporate policies and procedures regarding subrecipient contracts. We reviewed Rail and Transit Security Grant Program’s subrecipient monitoring compliance. This program had one subrecipient. Based on our review of the subrecipient contract for this program, we noted that the subrecipient contract did not have all the required elements as stated in §200.331. Recommendation: We recommend that MTA implement policies and procedures to communicate the federal grant information to all subrecipients in accordance with Uniform Grant Guidance CFR 200.331 Subrecipient Requirements. Corrective Action Plan The MTA Office of Security has updated it Sub-recipient contract to include the ALN Number – 97.075, Identification of whether the award is R&D and Indirect cost rate for the Federal award (including if the de minimis rate is charged) per § 200.414 as per the checklist. Action date March 31, 2025 Final Implementation Date March 31, 2025 Name And Phone Number Of Person Responsible For Implementation Daemion De Vonish Work Ph# 212-878-4768

View Audit 322673

Finding 499815 (2023-001)

Significant Deficiency 2023

New Community Urban Renewal Corporation

NJ

HUD Housing Programs Matching / Level of Effort / Earmarking

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in commun...

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in communication with HUD regarding the new repayment proposal. Until such time as the parties agree to new terms, New Community Urban Renewal Corporation’s intention is to continue making payments of not less than $150,000.

View Audit 322672

Finding 499805 (2023-007)

Significant Deficiency 2023

County of Luzerne, Pennsylvania

PA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit f...

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has put safeguards in place to ensure timely filing of reports. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024

View Audit 322671

Finding 499804 (2023-006)

Significant Deficiency 2023

County of Luzerne, Pennsylvania

PA

Reporting Special Tests & Provisions

Finding 2023-006: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframe...

Finding 2023-006: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The information for the 2023 Single Audit was provided in a timely manner and it is expected that the report will be filed on time. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024

View Audit 322671

Finding 499803 (2023-005)

None 2023

County of Luzerne, Pennsylvania

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding 2023-005: Uniform Guidance Policies and Procedures - Noncompliance Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of i...

Finding 2023-005: Uniform Guidance Policies and Procedures - Noncompliance Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding has been resolved. The County contracted with a private entity for oversight on the distribution of ARPA federal awards. We will continue to get guidance from auditors and other municipalities to ensure uniform guidance is followed. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed June 2023

View Audit 322671

Finding 499802 (2023-004)

Material Weakness 2023

County of Luzerne, Pennsylvania

PA

Subrecipient Monitoring

Finding 2023-004: Subrecipient Monitoring - Material Weakness/Noncompliance Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and ...

Finding 2023-004: Subrecipient Monitoring - Material Weakness/Noncompliance Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented all the recommended changes to ensure we conform with all the required data elements under Uniform Guidance section 200.331. Name(s) of the contact person(s) responsible for corrective action: Director of Office of Community Development. Planned completion date for corrective action plan: Completed March 2024

View Audit 322671

Finding 499801 (2023-002)

Material Weakness 2023

Terre Haute Regional Airport Authority

IN

Reporting § 200.303

FINDING 2023-002 Finding Subject: Airport Improvement Program – Reporting Summary of Finding: Noncompliance. The airport was unable to provide the SF-425: Federal Financial Report, a required report, for the AIP54 grant for audit. Contact Person Responsible for Corrective Action: Kelsey Veatch Conta...

FINDING 2023-002 Finding Subject: Airport Improvement Program – Reporting Summary of Finding: Noncompliance. The airport was unable to provide the SF-425: Federal Financial Report, a required report, for the AIP54 grant for audit. Contact Person Responsible for Corrective Action: Kelsey Veatch Contact Phone Number and Email Address: 812-877-2542 kveatch@huf.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The airport has hired a new Director of Operations and a new on-call airport consultant/engineer which both positions will be properly advised on how to complete and retain all documents related to Airport Improvement Program projects. For this process the on-call airport consultant/engineer will prepare the SF-425 and will submit it to the Executive Director and the Director of Operations for their review and signature of approval. The Executive Director and the Director of Operations will then provide their signed approval to the on-call airport consultant/engineer. Upon receiving the signed approval, the on-call airport consultant/engineer will submit the completed SF-425 to the FAA. Once the submission is made, the oncall airport consultant/engineer will provide documented evidence to the airport showing the submission was made. In summary, the on-call airport consultant/engineer will be responsible for preparing, reporting and submitting the SF-425 upon airport staff’s approval. The Executive Director and the Director of Operations will be responsible for reviewing and providing approval of the SF-425 prior to the final submission, verifying the submission was completed, and maintaining records of the submission in the appropriate AIP binder. Anticipated Completion Date: Effective immediately – 9/24/2024

View Audit 322664

Finding 499800 (2023-001)

Material Weakness 2023

Terre Haute Regional Airport Authority

IN

Equipment & Real Property Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.313

FINDING 2023-001 Finding Subject: Airport Improvement Program – Equipment & Real Property Management Summary of Finding: Material Weakness, Other Matters. The airport does not have a detailed listing of capital assets. Contact Person Responsible for Corrective Action: Kelsey Veatch Contact Phone Num...

FINDING 2023-001 Finding Subject: Airport Improvement Program – Equipment & Real Property Management Summary of Finding: Material Weakness, Other Matters. The airport does not have a detailed listing of capital assets. Contact Person Responsible for Corrective Action: Kelsey Veatch Contact Phone Number and Email Address: 812-877-2542 kveatch@huf.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The airport currently has a capital asset listing, but it does not contain all the information that State Board of Accounts (SBOA) would like to have provided in the listing. SBOA has offered to provide a capital asset template that they recommend units use. Using the provided template the airport will work to update their current capital asset listing. The HR/Business Relations Manager will take the lead on ensuring the capital asset listing is updated to the new format and keeping the listing current and accurate. Anticipated Completion Date: Upon receiving the template from SBOA, the airport will work to have the capital asset listing updated to the new format by Dec 31, 2024.

View Audit 322664

Finding 499799 (2023-002)

Significant Deficiency 2023

The Housing Authority of the City of Greenville

SC

Questioned Costs HUD Housing Programs Eligibility

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in proce...

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in process, tri-annuals will be applied to all households. This significantly reduces the number of recertifications performed by each staff and permits significantly more attention to monitoring, oversight, training and correction. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the year. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663 Questioned Costs: $1

Corrective Action Plans

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