Corrective Action Plans

Finding 497934 (2023-004)

Material Weakness 2023

Lawrence County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Federal Agency: Department of the Treasury Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify...

FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Federal Agency: Department of the Treasury Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. &”Covered transactions” include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Due to the Treasury’s determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. Upon inquiry of the County determine its policies and procedures related to suspension and debarment requirements, the County stated that they did not have policies or procedures in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded or disqualified from participating in federal assistance programs or activities. The County entered into covered transactions with four vendors during the audit period for goods or services that equaled or exceeded $25,000 that were paid from SLFRF award funds. All four covered transactions, totaling $1,661,247, were selected for testing. The County did not verify the vendors’ suspension and debarment status prior to payment for any of the four vendors. Contact Person Responsible for Corrective Action: Paula Stewart Contact Phone Number and Email Address: 812-275-3111 pstewart@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county will implement a policy to obtain a certification statement on all award payments exceeding $25,000 that the vendor is not suspended, debarred, or otherwise excluded from SLFRF award funds. The executed certification will be placed in the grant’s file. Anticipated Completion Date: Immediately.

View Audit 320559

Finding 497933 (2023-003)

Material Weakness 2023

Lawrence County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of i...

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of internal control over reporting as one employee in the County Health Department prepared and submitted the invoice with no evidence of an oversight, review, or approval process to ensure that the report was accurate. Contact Person Responsible for Corrective Action: Paula Kern-Edwards Contact Phone Number and Email Address: 812-275-3234 pedwards@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant period has ended. The County will review all future grant awards for similar requirements and comply with any oversight, review or approval requirements. Anticipated Completion Date: Completed

View Audit 320559

Finding 497932 (2023-002)

Material Weakness 2023

Lawrence County

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

FINDING 2023-002 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: American Rescue Plan Grant Summary of Finding: As part of sound management of the Federal award, the County was responsible for implementing a system of internal control that would ...

FINDING 2023-002 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: American Rescue Plan Grant Summary of Finding: As part of sound management of the Federal award, the County was responsible for implementing a system of internal control that would ensure compliance with the applicable requirements. The County had not properly designed or implemented such a system. There was no evidence of segregation of duties, such as an oversight, review, or approval process, that would have ensured that expenditures of award funds were made only for activities and costs that were allowable under the Federal award and Federal regulations and that expenditures were made only for costs incurred within the period of performance. Additionally, the County Auditor prepared and submitted all required reports without an oversight, review, or approval process in place to ensure that the reports were accurate. Contact Person Responsible for Corrective Action: Paula Stewart, Auditor Contact Phone Number and Email Address: 812-275-3111 pstewart@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Commissioners oversee the COVID -19 – Coronavirus State and Local Fisal Recovery Fund: American Rescue Plan Grant. The county will obtain a signoff form for expenditures from this grant to indicate a review to determine the payment of award funds is only for activities and costs that are allowable under the Federal award and Federal regulations and only for costs incurred within the period of performance. The county will also implement a procedure to assign the preparation of the annual report to one individual in the office of the County Auditor. Upon completion, the individual will turn the completed report over to another individual to verify its accuracy and completeness. Both individuals will sign and date the completed report. Anticipated Completion Date: Immediately.

View Audit 320559

Finding 497931 (2023-001)

Significant Deficiency 2023

Jewish Family Services of Delaware Inc.

DE

Allowable Costs / Cost Principles

Corrective Action Plan: JFS has made two enhancements to its billing process to prevent errors related to cost reimbursable awards in the future: 1. JFS created a tracking mechanism within its accounting system for all federally funded programs, where accounting entries related to costs that should ...

Corrective Action Plan: JFS has made two enhancements to its billing process to prevent errors related to cost reimbursable awards in the future: 1. JFS created a tracking mechanism within its accounting system for all federally funded programs, where accounting entries related to costs that should be billed (i.e. cash paid for reimbursable goods/services) are bifurcated from other accounting entries (i.e. accruals) which are not reimbursable. With this enhanced reporting capability, JFS can more accurately generate bills directly from its accounting system. 2. Secondly, JFS Finance was significantly understaffed in 2023, which increased the likelihood of human error. As a result, JFS has hired an Accounting Manager in 2024 and will strive for preparer and reviewer workflow on important accounting related tasks. Contact Person Responsible for Corrective Action: Lisa Brooks, CFO Anticipated Completion Date of Corrective Action: June 2024

View Audit 320544

Finding 497930 (2023-002)

Material Weakness 2023

Village of Glenbeulah

WI

Special Tests & Provisions § 200.318

Auditor's Recommendation: This circumstance is not unusal in an entity of your size which has never been required to have a Single Audit. We recommend that the Village Board implement written policies and procedures for procuring goods and services and standards of conduct to follow when procuring t...

Auditor's Recommendation: This circumstance is not unusal in an entity of your size which has never been required to have a Single Audit. We recommend that the Village Board implement written policies and procedures for procuring goods and services and standards of conduct to follow when procuring those goods and services. Action Taken: The Village Board was unaware that written policies and procedures for procuring goods and services was required under the Uniform Guidance. We are a small municipality and have never been required to have written polices and procedures for purchasing goods or services. Anticpated Completion Date: We will work on drafting written policies and procedures for procuring goods and services and standards of conduct for employees to follow when procuring those goods and services so we are in compliance with the Uniform Guidance.

View Audit 320541

Finding 497927 (2023-001)

Material Weakness 2023

Yardley Borough

PA

Reporting Internal Control / Segregation of Duties

SECTION II – FINANCIAL STATEMENT FINDINGS 2023-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Ca...

SECTION II – FINANCIAL STATEMENT FINDINGS 2023-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Cause: Lack of segregation of duties. Potential Effect: Errors could occur in financial reporting. Recommendation: Someone independent of the bookkeeping function should review bank reconciliations. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of segregation of duties. Borough of Yardley will ensure that bank reconciliations are reviewed going forward. Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: During 2024.

View Audit 320540

Finding 497924 (2023-002)

Material Weakness 2023

Yardley Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform...

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Borough of Yardley will implement these policies and procedures to ensure that the organization will comply going forward. Repeat: Repeat finding from 2017-002 Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 320540

Finding 497923 (2023-001)

Material Weakness 2023

Advocate Aurora Health, Inc.

IL

Equipment & Real Property Management

A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant – Public Assistance (Presidentially Declared Disasters). AAH’s internal controls were not suitably des...

A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant – Public Assistance (Presidentially Declared Disasters). AAH’s internal controls were not suitably designed to retain all supporting documentation over their review and approval of FEMA federal expenditures. Management did not retain supporting documentation to support the inventory usage reports used in the development of the FEMA expenditures. The FEMA personal protective equipment (PPE) claim covered two years, which are 2020 and 2021. As noted in the audit, Advocate Aurora Health engaged a third party to perform a physical inventory of supplies at December 31, 2020 which included the PPE claimed in the SEFA obligation. The physical inventory was reconciled to the inventory management system. The audit selected a sample inventory count performed by third party and agreed the inventory counts back to the third-party records noting no exceptions. A physical inventory was not performed at December 31, 2021. Due to the COVID pandemic, there were unusual circumstances that precluded an annual physical inventory in 2021, due to the easy transmission of COVID-19, by breathing in air carrying droplets or aerosol particles that contain the SARS-CoV-2 virus when close to an infected person or in poorly ventilated spaces with infected persons. Noting there were no system changes to the inventory system during 2021, we relied on the prior year audits and internal control review of the inventory system to provide comfort for Advocate Aurora Health for reliance on the inventory usage for this FEMA claim. In addition to relying on past inventory documented audit controls, Advocate Aurora Health routinely reviews the supply expense generated from the inventory system. With respect to future FEMA claim submissions, Advocate Aurora Health will subject the application and claimed expenses to a comprehensive management review for allowability with FEMA regulations and project obligations. Evidence of the management review will be maintained with the other source documentation for a period of at least three years, longer in the case for real property and equipment if the specific program warrants. Existing procurement and system controls will continue to be leveraged to ensure accuracy and completeness of all source data. Nan Nelson, SVP Region Chief Financial Officer, is responsible for this Corrective Action Plan.

View Audit 320539

Finding 497922 (2023-002)

Significant Deficiency 2023

Stevens County

WA

Reporting Significant Deficiency

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final repor...

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.

View Audit 320535

Finding 497921 (2023-001)

Material Weakness 2023

Housing Authority of the City of Easton

PA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, ...

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320526 Questioned Costs: $1

Finding 497920 (2023-004)

Significant Deficiency 2023

New Brighton Borough

PA

Internal Control / Segregation of Duties HUD Housing Programs

Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because th...

Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the Borough’s financial position. Management’s Response: The Borough recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Assistant Borough Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, Borough Council approves all disbursements.

View Audit 320523

Finding 497919 (2023-003)

Material Weakness 2023

New Brighton Borough

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: We recommend that the Borough develop and implement comprehensive written procurement policies and conflict of interest policies that comply with the Uniform Guidance. Management’s Response: The Borough will research federal expenditure policies and determine the best way to move for...

Recommendation: We recommend that the Borough develop and implement comprehensive written procurement policies and conflict of interest policies that comply with the Uniform Guidance. Management’s Response: The Borough will research federal expenditure policies and determine the best way to move forward.

View Audit 320523

Finding 497918 (2023-005)

Material Weakness 2023

Harrison County

IN

Internal Control / Segregation of Duties Reporting Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P...

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P&E) reports for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). The County was unable to provide supporting documentation for current period and cumulative obligations, resulting in reporting errors. This issue was isolated to the one annual P&E report submitted during the audit period. Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number and Email Address: 812-738-8241; cshireman@harrisoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Auditor's office acknowledges the need for strengthened internal controls and improved processes to ensure compliance with reporting requirements for federal awards. A system of internal controls will be designed and implemented to ensure segregation of duties in the preparation, review, and submission of federal reports. This will involve designating different personnel for the preparation and review of P&E reports to ensure accuracy and thorough oversight before submission. Staff involved in federal reporting will receive training on SLFRF compliance and reporting requirements, including proper procedures for documenting obligations and reporting them accurately. The County will review its procedures to ensure compliance with federal reporting requirements periodically. This will help identify any potential issues in a timely manner and allow for immediate corrective action if needed. In addition, regular reviews will verify that corrective actions from prior audits are fully implemented and maintained. Anticipated Completion Date: December 31, 2024

View Audit 320521

Finding 497917 (2023-004)

Material Weakness 2023

Harrison County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Finding 2023-004 revealed that the County did not have policies or procedures in place to verify the suspension or debarment status of contractors paid with f...

FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Finding 2023-004 revealed that the County did not have policies or procedures in place to verify the suspension or debarment status of contractors paid with federal funds under the State and Local Fiscal Recovery Funds (SLFRF) program. For the four transactions tested, totaling $4,963,562, the County did not verify the suspension or debarment status of vendors before making payments. This lack of controls and noncompliance with federal requirements was a systemic issue during the audit period. Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number and Email Address: 812-738-8241; cshireman@harrisoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Auditor's office acknowledges the need for proper internal controls related to suspension and debarment checks for contractors receiving $25,000 or more in federal funds. The County will create and adopt a formal policy requiring verification of the suspension and debarment status of all contractors involved in transactions exceeding $25,000 before any contract is awarded or payment is made and require vendors to registered with SAM.gov . The policy will require checks to be performed using the Excluded Parties List System (EPLS), as mandated by federal regulations, and verification to be documented in each contract file. County staff involved in procurement and contracting will undergo training on federal compliance requirements, including the verification of suspension and debarment status for covered transactions under the SLFRF and other federal programs. A system of documentation and record retention will be established to ensure that all suspension and debarment verifications are properly recorded and maintained for audit purposes. A regular monitoring process will be implemented to review compliance with suspension and debarment requirements. Anticipated Completion Date: December 31, 2024

View Audit 320521

Finding 497914 (2023-002)

Material Weakness 2023

Dike-New Hartford Community School District

IA

Internal Control / Segregation of Duties

We will work to develop better internal control processes.

View Audit 320519

Finding 497913 (2023-001)

None 2023

Virginia University of Lynchburg

VA

Management and financial staff will ensure timely filing in the future.

View Audit 320509

Finding 497912 (2023-001)

Significant Deficiency 2023

Carroll County

OH

Reporting Subrecipient Monitoring § 200.328

Re: Information missing SLFRF reporting for revenue replacement. As per my conversation with Eric Rochoe at Treasury on 8/27/24, when the reporting period opens in April 2025, I am to add the revenue replacement amount of $5,227,729.00 in the obligaiton line.

View Audit 320505

Finding 497910 (2023-001)

Significant Deficiency 2023

St John's Health Care Corporation

NY

HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN August 29, 2024 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 171...

CORRECTIVE ACTION PLAN August 29, 2024 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully’s Trail Pittsford, NY 14534 Audit Period: January 1, 2023 – December 31, 2023 The findings from the December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING 2023-001: Section 232, CFDA 14.129 Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: The Home obtained the related-party loan as a prudent business decision to meet operating expenses. The Home has implemented procedures to ensure that prior written approval is obtained from HUD before encumbering the Project in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Robert Earl at (585)-760-1473. Sincerely yours, Robert Earl Chief Financial Officer

View Audit 320493

Finding 497906 (2023-003)

Material Weakness 2023

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – HQS Enforcement Recommendation: We recommend the Commission review their abatement procedures to ensure that any unit that has not met the HQS standards that HAP is properly abated as well as review their procedures for enforcing correction of de...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – HQS Enforcement Recommendation: We recommend the Commission review their abatement procedures to ensure that any unit that has not met the HQS standards that HAP is properly abated as well as review their procedures for enforcing correction of deficiencies to tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: • Hired a new Inspection company. • The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement as part of the weekly report. • The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and the specific deficiencies that must be corrected. • The assigned HCV Specialist will notify the tenant and landlord of potential termination for not complying with inspection requirements as a result of two consecutive no shows. • The assigned HCV Specialist will ensure that the third-party inspection company re-inspects in a timely manner to verify that the repairs have been completed and meet HQS standards. • If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. • The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. • The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 60 days or if the landlord fails to comply. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: The new inspection protocols were put into place as of July 1, 2024. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Crystal Gorham at 443-518-7818.

View Audit 320485

Finding 497905 (2023-002)

Material Weakness 2023

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Annual HQS Inspections Recommendation: We recommend the Commission review its HQS inspection policies and procedures and discuss these standards with the third-party inspection company that is utilized for these inspections to ensure all inspecti...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Annual HQS Inspections Recommendation: We recommend the Commission review its HQS inspection policies and procedures and discuss these standards with the third-party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCHC employs a third-party inspection company. Many of the issues caused by the previous inspection company did not surface until early in 2023. HCHC then attempted to work with the inspection company, however, ultimately that company was not able to comply with inspection requirements and HCHC ended the contract as of June 30, 2024. A contract with a new third-party inspection firm became effective on July 1, 2024. To ensure the HQS inspections are done on time, HCHC now also: • Meets weekly with the third-party contractor. • Receives and reviews weekly reports of inspection status and results. • Ensures that the third-party inspector utilizes real-time data tools to communicate with the HCHC Yardi Software. Yardi has a mobile inspection app that the third-party inspector will begin using. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: The new inspection protocols were put into place as of July 1, 2024.

View Audit 320485

Finding 497904 (2023-001)

Significant Deficiency 2023

Howard County Housing Commission

MD

HUD Housing Programs Eligibility Significant Deficiency

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure the accurate data is used as part of the tenant rent and HAP calculations. Explanation of disagreement with audit...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure the accurate data is used as part of the tenant rent and HAP calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Corrected data is essential in determining the correct rent responsibility and HAP. To ensure that the data and rent calculations are correct, HCHC has taken the following steps: • Staff members have taken additional Housing Specialist training offered by Nan McKay. • HCHC has created and hired a quality control specialist who selects housing specialist 50058 actions to ensure that HCHC has data integrity, and all information is true and accurate. • The supervisor also selects housing specialist 50058 actions for review, ensuring that all required documentation is intact and that the proper rent responsibility and HAP calculations are correct. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Completion date for corrective action plan: 6/30/2024

View Audit 320485

Finding 497899 (2023-002)

Significant Deficiency 2023

Sawyer County Housing Authority

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Auth...

Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will work on developing proper time and effort documentation. Name of the contact person responsible for corrective action: Sheila Young Planned completion date for corrective action plan: December 31, 2024

View Audit 320468

Finding 497898 (2023-001)

Significant Deficiency 2023

Sawyer County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that Authority implement procedures to verify reinspections done within 30 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will review processes to make sure...

Recommendation: We recommend that Authority implement procedures to verify reinspections done within 30 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will review processes to make sure all reinspections are done within the required time. Name of the contact person responsible for corrective action: Sheila Young Planned completion date for corrective action plan: December 31, 2024

View Audit 320468

Finding 497897 (2023-001)

Significant Deficiency 2023

Hamlet Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Man...

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 320466

Finding 497896 (2023-002)

Material Weakness 2023

Health and Environment Sciences Institute

DC

Subrecipient Monitoring Reporting Material Weakness

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not t...

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not timely file the required FFATA report for a subrecipient receiving direct federal awards in excess of $30,000. Planned Corrective Action: The FFATA report was subsequently filed in April 2024. Procedures have been put in place to ensure that the form will be filed in a timely manner and in accordance with all filing requirements. Name and Person Responsible: Beth-Ellen Berry, Chief Financial Officer Anticipated Completion Date: September 3, 2024

View Audit 320458

Corrective Action Plans

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