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Finding Number: 2023-003 Reporting - Compliance and Internal Control Summary of Finding: Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” ...
Finding Number: 2023-003 Reporting - Compliance and Internal Control Summary of Finding: Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). We were unable to verify that the Organization has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following matters for the subawards tested: • For the two samples tested, the Organization was unable to provide proof of submission of the FFATA reports. Response to Finding: Heartland Alliance International acknowledges the findings related to the FFATA reporting requirements. We recognize the importance of accurate and timely submission of reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The identified issue was due to a lack of established policies and procedures for ensuring the submission of FFATA reports. We are committed to rectifying this oversight and enhancing our reporting processes to ensure full compliance with the Transparency Act requirements. Corrective Action: 1. Development of Reporting Procedures: o Action: Develop and implement comprehensive policies and procedures for FFATA reporting. This will include detailed guidelines on the preparation, review, and submission of FFATA reports, ensuring that all necessary documentation is maintained. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 2. Training for Staff: o Action: Conduct training sessions for staff responsible for FFATA reporting to ensure they are fully aware of the reporting requirements and the importance of timely submissions. Training will cover the use of the FSRS system and the new procedures. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 3. Internal Monitoring and Verification: o Action: Establish an internal monitoring and verification process to ensure all FFATA reports are submitted accurately and on time. This will involve periodic checks and audits of the reporting process to identify and address any discrepancies promptly. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 4. Documentation and Record-Keeping: o Action: Implement a standardized system for documenting and storing all FFATA report submissions. This system will ensure that proof of submission is readily available for verification and audit purposes. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 5. Automated Reminders and Alerts: o Action: Utilize an automated system to set reminders and alerts for upcoming FFATA reporting deadlines. This system will help ensure that reports are submitted on time and that staff are aware of their responsibilities. o Responsible Individual: Carolina Ramazzina Van Moorsel, Sr. Director Global Grant Compliance o Completion Date: 9/30/2024 By implementing these corrective actions, we aim to ensure full compliance with the Transparency Act requirements and strengthen our internal controls to prevent recurrence of such findings in the future. Individual(s) Responsible for Corrective Action Plan: • Name: Rebecca Obrock • Title: Chief Operating Officer • Phone number: (773) 275-2586 • Anticipated Completion Date: 9/30/2024
Finding Number: 2023-002 Period of Performance - Compliance and Internal Control Summary of Finding: In accordance with §200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding age...
Finding Number: 2023-002 Period of Performance - Compliance and Internal Control Summary of Finding: In accordance with §200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award as required by §200.344(b). During the audit, we identified 1 out of 40 items selected, whereby the expense was incurred after the end of the award period of performance. The expense totaled $1,407. Response to finding: Management agrees with the finding and takes responsibility to comply with period of performance requirements. Management plans to implement additional policies and procedures to ensure compliance with period of performance. Corrective Action: Management is working to implement additional policies and procedures that specifically address period of performance. Management is also making changes within the accounting system that will help ensure expenses are recorded to the proper period. Individual(s) Responsible for Corrective Action Plan: o Name: Melissa Ells o Title: Controller o Phone number: 312-660-1667 o Anticipated Completion Date: September 2023
View Audit 317091 Questioned Costs: $1
Finding Number: 2023-001 Allowable Costs/Cost Principles - Compliance and Internal Control Summary of Finding: The Code of Federal Regulations 2 CFR 200.303, Internal Control, requires the nonfederal entity to establish and maintain effective internal control over Federal awards that provides reason...
Finding Number: 2023-001 Allowable Costs/Cost Principles - Compliance and Internal Control Summary of Finding: The Code of Federal Regulations 2 CFR 200.303, Internal Control, requires the nonfederal entity to establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-federal entity is managing Federal awards in compliance with Federal statutes, regulations, and other terms and conditions. During the audit, we noted an instance for which an employee was reinstated and received retro-active payment for the months of September through November 2022 for which we were not able to substantiate the allowability of the payroll charges. Response to finding: This was an unusual and isolated incident. Management is working to ensure the appropriate procedures are in place to address this type of transaction in the future to comply with all internal controls. Corrective Action: Management will review current procedures and update to ensure compliance with our internal controls. Individual(s) Responsible for Corrective Action Plan: o Name: Melissa Ells o Title: Controller o Phone number: 312-660-1667 o Anticipated Completion Date: September 2023
View Audit 317091 Questioned Costs: $1
Finding Number: 2023-005 Reporting - Compliance and Internal Control Summary of Finding: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is ...
Finding Number: 2023-005 Reporting - Compliance and Internal Control Summary of Finding: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Response to finding: We agree with the finding. Corrective Action: The retaining of a new audit firm for the FY2023 audit, the departure of key staff and reorganizational issues, winding down of Heartland Alliance and spin-off of entities into their own companies all have prevented the timely filing this year. Each new spin-off company will now be responsible for their own Financial Audit and Heartland Alliance is winding down and will not require any further audits. Individual(s) Responsible for Corrective Action Plan: o Name: Robin Armour o Title: Interim Chairman of the Board o Email address: robin@amdcapital.com o Anticipated Completion Date: March 31, 2025
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the ...
Finding 2023-002 Federal Agency: U.S. Department of Health and Human Services, ALN#93.224/93.527 Health Centers Cluster Response: Management acknowledges the finding of the auditors and recognizes the need for improving its Sliding Fee Discount Program systems, processes, and monitoring. In the latter half of 2024, the Billing Department leadership and front desk training team will renew its staff training and oversight efforts to improve compliance. Training on San Ysidro Health’s Sliding Fee Discount Program policies and procedures will be planned, scheduled, and provided for all front desk leaders and staff to ensure that the policies and procedures are followed to mitigate the risk of repetitive findings in following years. In addition, the Billing Department will expand the number of sliding fee encounters sampled and tested for compliance monthly. Noncompliance will serve as the basis for additional follow-up training of staff when noted. Monthly compliance reporting will be provided to senior finance and operational leaders to ensure ongoing monitoring of performance and timely resolution of noncompliance. Responsible Party: Charles Nubia, Director of Revenue Cycle; Brian Wallace, CFO Estimated Completion Date: July 22, 2024
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for t...
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately
The Fax Partnership will update the organization’s procurement policy to include verifying suspension/debarment status prior to selection of a contractor. The Fax will also develop a procurement checklist to ensure all steps are completed and reviewed prior to selection, including the publishing of ...
The Fax Partnership will update the organization’s procurement policy to include verifying suspension/debarment status prior to selection of a contractor. The Fax will also develop a procurement checklist to ensure all steps are completed and reviewed prior to selection, including the publishing of the RFPs. We anticipate having the updated procurement policy ready before the end of the fiscal year.
Finding 480946 (2023-002)
Significant Deficiency 2023
Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report w...
Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report was filed, the expense in the wrong period was discovered. Efforts were made to try and correct this error prior to filing the FY2023 Report, but the system would not allow any corrections. The Town makes every effort to include the source documents that support the reports submitted, which is the way this was discovered prior to submitting the FY2023 report. The Town will continue this procedure to include the source documents (Trial Balances) which support the projects and amounts filed within the report. This will ensure that the General Ledger and the reports filed are in balance. The only corrective measure for this error will occur when the FY2024 Single Audit is prepared which shows the expense expended in FY2024.
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accounta...
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accountant & Nick Breault, Wilbraham Town Administrator - No estimated completion date as of now.
Finding 480944 (2023-001)
Significant Deficiency 2023
2023-001 Congressionally Identified Awards and Projects - Assistance listing 11.469 Recommendation: The Organization should follow the internal policy established, verifying a vendor is not suspended or debarred before entering covered transactions. This could be done by documenting the use of S...
2023-001 Congressionally Identified Awards and Projects - Assistance listing 11.469 Recommendation: The Organization should follow the internal policy established, verifying a vendor is not suspended or debarred before entering covered transactions. This could be done by documenting the use of Sam.gov to search for the entity’s name against the exclusions listing, by collecting a certification from the entity, or by adding a clause or a condition to the contract with the entity. A checklist for procurement or a procurement summary document might also assist in ensuring the Organization is following the established policy. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: MRT, in practice, has a signature request cover sheet to be used for all contracts within the organization and is used as a ‘checklist’ ensuring all due diligence for the contract in question was completed. Management added a box to this cover sheet requesting a ‘screenshot’ of the Sam.gov page identifying that the contractor is not disbarred from federal funds. Action Plan: We plan to follow our Procurement Policy and federal requirements in checking for suspension and debarment prior to engaging in a covered transaction by running the vendors name through Sam.gov Name(s) of the contact people responsible for correction action: Allegra Burdick, Director of Finance Eli Tome, Director of Conservation Sarah Merkle, Director of Development Joe Moll, Executive Director Plan completion date for corrective action plan: July 23 2024
Auditor Description of Criteria, Condition and Effect. The Uniform Guidance requires the Organization to establish internal controls over disbursements and journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The Organization's policies require an ind...
Auditor Description of Criteria, Condition and Effect. The Uniform Guidance requires the Organization to establish internal controls over disbursements and journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The Organization's policies require an independent review of expenditures and journal entries. Evidence of an independent review was not documented for 1 out of 40 disbursements and all 7 journal entries selected for testing. As a result of this condition, the Organization is exposed to increased risk that program funds could be used for unallowable purposes. Auditor Recommendation. We recommend the Organization follow its internal control policies and procedures that require independent review of all disbursement transactions and journal entries. Corrective Action. As of January 1, 2024, Goodwill of Northern Michigan switched accounting software to NetSuite, in which a reviewer is required to review and approve before any journal entry can be posted. A user cannot pass their own journal entry, a reviewer is required to post to the general ledger. Grant related expenses are approved prior to being assembled in the grant packages. All expenses are approved in SAP Concur by the department manager. Some of these expenses are pre-approved before the expense occurs. Additionally, the grant manager reviews the grant packages to be submitted and the corresponding amount to be invoiced. Approval of the grant package is communicated via email. This email will be included in the grant folder. Responsible Person. Annie Kerr, Controller. Anticipated Completion Date. January 1, 2024.
2023-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Environmental Protection Agency Program Name: Clean School Bus Program Assistance Listing Number: 66.045 Award Period: June 30, 2023 Recommendation: The Board of Education and management should implem...
2023-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Environmental Protection Agency Program Name: Clean School Bus Program Assistance Listing Number: 66.045 Award Period: June 30, 2023 Recommendation: The Board of Education and management should implement internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline. Action Taken (Unaudited): Management plans to develop proper written policies and procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Jesse Janssen Expected Completion Date – 12/31/2024
Business office to ensure that salaries for employees being charged to the grant are approved in the minutes, and that time and effort activity reports are maintained for each employee. Business office to recruit and train Director specific to all district grants administration with Superintendent a...
Business office to ensure that salaries for employees being charged to the grant are approved in the minutes, and that time and effort activity reports are maintained for each employee. Business office to recruit and train Director specific to all district grants administration with Superintendent approval.
FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy w...
FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy will be strictly followed for all agreements and transactions under the Federal procurement requirements within Uniform Guidance. Attached below in the procurement policy and the Purchase Justification Form. Reasonable completion date: 08/04/2024 Responsible Party: D&K Financial, Compliance
Recommendation: We recommend that the Finance Department and/or the Board of Education annually prepare the Schedule of Expenditures of Federal Awards and State Financial Assistance to be presented to the auditor for audit. The auditor can then render an opinion with respect to compliance with and ...
Recommendation: We recommend that the Finance Department and/or the Board of Education annually prepare the Schedule of Expenditures of Federal Awards and State Financial Assistance to be presented to the auditor for audit. The auditor can then render an opinion with respect to compliance with and internal control over compliance with laws, regulations, contracts and grants. This will provide the proper segregation of responsibilities over the preparation of the schedules and the rendering of an opinion of these schedules. Management’s Response: The City and BOE will prepare the Schedules of Expenditures of Federal and State Financial Assistance going forward.
Recommendation: We recommend that the Board of Education utilize the accounting system to reconcile cash, accounts receivable, accounts payable, deferred inflows of financial resources in addition to the income and expenditures for educational grants. In addition, we recommend moving the grant acc...
Recommendation: We recommend that the Board of Education utilize the accounting system to reconcile cash, accounts receivable, accounts payable, deferred inflows of financial resources in addition to the income and expenditures for educational grants. In addition, we recommend moving the grant accounting from the General Fund to a Special Revenue Fund where it is better classified. Management’s Response: Completed - As of July 1, 2023, the Board of Education separated Operating and Grant check runs to hit the respective bank accounts. This also includes the payroll account. Grant payroll totals are transferred to the payroll account from the Grant account.
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that s...
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that said we currently have a spend down plan in place to reduce the fund balance to a more appropriate fund balance and to meet the regulation. The spend down plan was submitted in March 2024. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date - December 31, 2024
View Audit 317015 Questioned Costs: $1
Identifying Number 2023-002 Late Audit Reporting Finding: AHNI did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline. Corrective Actions Taken or Planned: We have implemented process improvements, documented a...
Identifying Number 2023-002 Late Audit Reporting Finding: AHNI did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline. Corrective Actions Taken or Planned: We have implemented process improvements, documented all processes and have communicated timelines for month end closing to ensure timely financial reporting. Contact Person: Jodi Baker, Controller Completion Date: July 2024
Identifying number: 2023-04 Finding: For the year ended June 30, 2023, the Organization’s compliance reporting package and Data Collection Form (DCF) were submitted more than 9 months after the Organization’s year end. Corrective actions taken or planned: Ensure DCF is submitted timely through em...
Identifying number: 2023-04 Finding: For the year ended June 30, 2023, the Organization’s compliance reporting package and Data Collection Form (DCF) were submitted more than 9 months after the Organization’s year end. Corrective actions taken or planned: Ensure DCF is submitted timely through employment of appropriate personnel. Contact person: Steve Schuring, CFO Date of completion: July 2024
Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact ...
Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of completion: June 2024
Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. ...
Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. Contact person: Steve Schuring, CFO Date of completion: June 2024
Finding 480885 (2023-004)
Significant Deficiency 2023
Finding Number: 2023-004 Finding Title: Special Tests and Provisions – Review of Prevailing Wage Reports Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Joe MacPherson – Chief Officer, Transportation & County Engineer, Highway Corrective Ac...
Finding Number: 2023-004 Finding Title: Special Tests and Provisions – Review of Prevailing Wage Reports Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Joe MacPherson – Chief Officer, Transportation & County Engineer, Highway Corrective Action Planned: On projects, such as the Ramsey Gateway Improvement Project (Project # SP 002-596-026) where the County contracts with the State related to the provision of construction project management services, the County Engineer and their team will request a prevailing wage report from the construction administration/engineering team at the Minnesota Department of Transportation (MnDOT) prior to certifying all contract payments. The report will include a summary of the prevailing wage reports that have been submitted/reviewed and describe any issues or concerns that were found and addressed. Anticipated Completion Date: This procedure will be implemented immediately (as of July 3, 2024).
Finding 480883 (2023-005)
Significant Deficiency 2023
Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Acti...
Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Action Planned: Anoka County Community Development staff is implementing procedures to ensure the completion of reports required by Federal Funding Accountability and Transparency Act (FFATA). As part of the procedures, staff will establish and maintain effective internal controls over the federal award to ensure compliance with federal statutes and regulations, along with the terms and conditions of the federal award. Community Development will consult with the U.S. Department of Housing and Urban Development (HUD) on how best to correct reporting. Moving forward, Federal Funding Accountability and Transparency Act (FFATA) reporting will be completed promptly within the required 30 days for applicable subawards of $30,000 or more. This task has been added to the annual contracting process and to assist with tracking, this item has been added to the Community Development Block Grant (CDBG) sub-recipient check list. Anticipated Completion Date: By July 31, 2024, Community Development staff will add required PY 2023 and PY 2022 CDBG recipients of grants or cooperative agreements to the Federal Subaward Reporting System (FSRS) as required for subawards of $30,000 or more per the Federal Funding Accountability and Transparency Act (FFATA).
FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Spri...
FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake Income and rent calculations: one {l) Special Programs Coordinator, four (4) HCV Specialists and one {1) Program Integrity Specialist. Of those six (6) employees, only onehas a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA expertenced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2023. The Springfield Housing Authority hired third party consultants to assist with annualrecertificationsin the 3rd Quarter of 2023. The primary function of the Program Integrity Specialist position ls to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertiflcations audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists duringthe 2023 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Speclalist will conduct reviews of 100% of annual and interim recertificatlons for HCV program participants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Speclallst as an additional quality controlmeasure by December 31, 2024. • The HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in Housing Choice Voucher program income andrent calculations andprogram Integrity by December 31, 2024. • The HCV Manager will re-review the flies Identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024
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