Corrective Action Plans

Finding 58151 (2022-002)

None 2022

Carrollton Community Unit School District No 1

IL

Reporting

Compliance Finding Condition: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there w...

Compliance Finding Condition: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. Management Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner. Anticipated Date of Completion: June 30, 2023

View Audit 53998

Finding 58142 (2022-001)

Material Weakness 2022

Pacific Library Partnership

CA

Subrecipient Monitoring Reporting

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Planned Corrective Action: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11,...

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Planned Corrective Action: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline. Name of Responsible Person: Andrew Yon, Controller Project Implementation Date: May 11, 2023

View Audit 54891

Finding 58141 (2022-001)

Significant Deficiency 2022

Ozarks Resource Group D/b/a Ozarks Community Health Center

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. ...

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. OCHC further identified that if the revenue amounts noted in finding 2022-001 had been included, the health center would likely have been able to report a higher amount of lost revenue. The health center has already repaid the Provider Relief Funds received in excess of the lost revenue amount previously reported and does not intend to make any additional changes to its Period 1 report. Responsible Official: Lindsay Pearson, CFO and Scott Crouch, CEO Anticipated Completion Date: March 31, 2023 Heather Center Response: The Health Center CEO, Scott Crouch and CFO, Lindsay Pearson discussed the planned corrective actions. They both feel comfortable with the amount of lost revenue reported. While the Health Center could have claimed additional lost revenue, by including the cost report amounts, at the time of the Provider Relief Fund reporting deadline, the cost reports for FY21, were not finalized. The Health Center used a more conservative approach in their lost revenue calculation, to avoid overstating this amount.

View Audit 54750 Questioned Costs: $1

Finding 58140 (2022-001)

Material Weakness 2022

East River Road Housing Development Fund Company,inc.

NY

Eligibility HUD Housing Programs Reporting

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Com...

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 54291

Finding 58139 (2022-002)

Significant Deficiency 2022

Amesbury Housing Authority

MA

HUD Housing Programs

Finding #2022-002 ? Eligibility: Rent Calculation In our letter dated December 29, 2022, Amesbury Housing Authority (AHA) advised HUD QAD that a systemic 100% file review of all active HUD 50058?s was performed and reported all of the findings within the Corrective Action Plan (CAP) template as well...

Finding #2022-002 ? Eligibility: Rent Calculation In our letter dated December 29, 2022, Amesbury Housing Authority (AHA) advised HUD QAD that a systemic 100% file review of all active HUD 50058?s was performed and reported all of the findings within the Corrective Action Plan (CAP) template as well as revised VMS HAP amounts from January 2021 - November 2022. AHA also informed that Chelsea Housing Authority currently administers our Section 8 Program until September 2024 and will continue to work with Chelsea Housing Authority to ensure to adhere to regulations to maintain complete and accurate accounts and other records in accordance with HUD requirements in a manner that permits a speedy and effective audit. On January 10, 2023, HUD QAD advised AHA that the corrective action stated by the AHA and outlined in their response are considered sufficient to address the identified finding and has closed their review with no further response necessary. The AHA has completed all of the necessary corrections to VMS, with the program participants being reimbursed $5,069 and the HUD-Held Reserves being repaid $17,444 as detailed in the CAP template. Planned Implementation Date of Corrective Action: Implemented June 3, 2022 Person Responsible for Corrective Action: Adam Garvey, Executive Director

View Audit 54100

Finding 58138 (2022-001)

Significant Deficiency 2022

Amesbury Housing Authority

MA

Special Tests & Provisions Eligibility HUD Housing Programs

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in ...

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in lacking internal controls. The Authority has effectively corrected this deficiency by contracting with the Chelsea Housing Authority for administration of the Authority?s Section 8 Housing Choice Voucher Program. The Chelsea Housing Authority has staff capacity, experience, and certifications to effectively administer all aspects of this program including selections from the waiting list. Implementation Date of Corrective Action: February 7, 2022 Person Responsible for Correction Action: Adam Garvey, Executive Director

View Audit 54100

Finding 58137 (2022-001)

Significant Deficiency 2022

Lewisburg Housing Authority

TN

HUD Housing Programs Significant Deficiency Special Tests & Provisions

The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make impr...

The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HU D's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Response: This Finding happen because a revision was made and sent to HUD. The drawn down happen before HUD approved the revision. HUD has been contacted and the revision has been made and approved. All the CFP Funds are in order.There will not be any other drawn downs made until the funds have been approved by HUD. All line items will be reviewed and assured that there is enough allotted to that line to draw down. Ronald Robinson, PHM,CEO Lewisburg Housing Authority

View Audit 54533

Finding 58136 (2022-001)

Material Weakness 2022

Southwest Michigan Land Conservancy, Inc.

MI

Procurement, Suspension & Debarment Material Weakness Reporting

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Correct...

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Corrective Action ? Nicole Speedy, the Operation Director, on behalf of the organization will implement procedures to ensure journal entries related to investment fees, asset addition/disposal, and grant receivables are prepared and recorded prior to the start of the annual audit. Nicole Speedy, the Operations Director, will be responsible for all corrective actions and it is anticipated this will be completed with the audit of fiscal year ending September 30, 2023.

View Audit 53645

Finding 58129 (2022-001)

Significant Deficiency 2022

Houston Recovery Center, Lgc

TX

Procurement, Suspension & Debarment

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Contract #5H79TI080624-03 Contract yea...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Contract #5H79TI080624-03 Contract year: 09/30/20 ? 09/29/21 Contract #5H79TI080624-04 Contract year: 09/30/21 ? 09/29/22 Passed through the City of Houston Health Department Contract #H79SP080300 Contract years: 06/09/21 ? 06/08/23, 11/01/20 ? 10/31/21 and 11/01/21 ? 10/31/22 Assistance Listing #93.788 Opioid STR Passed through the Texas Health and Human Services Commission Contract #HHS000357900001 Contract years: 10/01/20 ? 08/31/21 and 09/01/21 ? 08/31/22 Passed through the University of Texas Health Science Center, McGovern Medical School Contract #HHS000114600001 Contract year: 09/30/20 ? 08/31/21 Contract #HHS000508700003 Contract year: 10/01/20 ? 09/30/21 Passed through the University of Texas Health Science Center, San Antonio Contract #HHS000561800001 Contract years: 01/27/21 ? 08/31/21 and 09/01/21 ? 08/31/22 Assistance Listing #93.855 Allergy and Infectious Diseases Research Passed through the University of Texas Health Science Center, Houston Contract #UM1A1068619 Contract year: 01/04/21 ? 01/02/22 Assistance Listing #93.959 Block Grants for Prevention and Treatment of Substance Abuse Passed through the Texas Health and Human Services Commission Contract #HHS000130500019 Contract years: 09/01/20 ? 08/31/21 and 09/01/21 ? 08/31/22 Condition and context: Houston Recovery Center adopted a procurement policy in the prior year. The policy requires three quotes for annual purchases greater than $10,000 but does not include formal procurement methods for expenditures that exceed the simplified acquisition threshold of $250,000. The policy also has no provision requiring determination of suspension or debarment of vendors as required by the Uniform Guidance. In fiscal year 2022, Houston Recovery Center had one annual federal expenditure that met or exceeded the simplified acquisition threshold. The expenditure was procured through a formal bid process despite their policy not requiring the formal procurement method. Recommendation: Modify Houston Recovery Center?s procurement policy to include all provisions and meet all the standards of ?200.318 of the Uniform Guidance. Provide procurement training to those with purchasing responsibilities. Planned corrective action: Houston Recovery Center will update the purchasing policy to include the requirement to vet vendors for Federal disbarment and will add a procurement policy for annual purchases that exceed $250,000. The Houston Recovery Center purchasing coordinator and all Houston Recovery Center staff that negotiate agreements with vendors will be provided the policy and given training on how to interact with vendors that will comply with ?200.318. Responsible officer: Leonard Kincaid, Executive Director Estimated completion date: October 31, 2022

View Audit 53455

Finding 58124 (2022-005)

Material Weakness 2022

County of San Joaquin

CA

Eligibility Material Weakness Internal Control / Segregation of Duties

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Mat...

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-06. Management?s or Department?s Response: With the 2021-2022 budget, the County allocated an additional seven Social Worker positions to assist in maintaining compliance with the redetermination backlog of cases. With the 2022-2023 budget, the County requested one additional unit of seven Social Worker positions to comply with this requirement. The County also continues to use overtime and part-time Social Workers to ensure compliance with the 12-month requirement. Views of Responsible Officials and Corrective Action: The County will continue to process the backlog of redetermination cases to comply with the 12-month requirement. Name of Responsible Person: Renee Smith, IHSS Program Manager Name of Department Contact: Renee Smith, IHSS Program Manager Projected Implementation Date: The County hired additional staff to assist with the processing of the redetermination of eligible cases.

View Audit 53495

Finding 58122 (2022-004)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Aw...

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: N/A Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-05. Management?s or Department?s Response: The County has implemented policies and procedures to ensure that all documentation required to support eligibility is properly maintained. The Eligibility Supervisor assigned to Foster Care/Adoptions Assistance will continue to review approximately 10% of all active cases when the annual Cost of Living Adjustment (COLA) is processed to ensure accuracy. Views of Responsible Officials and Corrective Action: The County continues to review all documentation required to support eligibility with the annual COLA process. Name of Responsible Person: Craig Pedrucci, Child Welfare Division Chief Name of Department Contact: Craig Pedrucci, Child Welfare Division Chief Projected Implementation Date: Reviewing active cases was implemented in 2018 and continues. The unit will continue the 10% review process.

View Audit 53495 Questioned Costs: $1

Finding 58120 (2022-006)

Material Weakness 2022

County of San Joaquin

CA

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.323

Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) CFDA No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and De...

Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) CFDA No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-09. Management?s or Department?s Response: We Concur. Views of Responsible Officials and Corrective Action: Procedures have been developed and implemented to comply with the County?s policies over procurement and suspension and debarment. Name of Responsible Person: Bruce Cosby Name of Department Contact: Bruce Cosby Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58110 (2022-011)

Material Weakness 2022

County of San Joaquin

CA

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.326

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant aw...

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-014. Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: The airport will revise the current policy to effectively ensure that the certified payroll reports are submitted timely by the contractors, subcontractors and its subs. Name of Responsible Person: Richard Sokol Name of Department Contact: Jeff Marcia Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58085 (2022-010)

Material Weakness 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instan...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-012. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has implemented policies and procedures to ensure compliance with the program?s special FFATA reporting requirements. Segregation of duties between report preparers and reviewers will be applied to the preparation and review of the FFATA reports. Evidence of documentation will be retained. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58084 (2022-009)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost ...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has corrected this Finding as of August 22, 2022. Internal controls are in place to ensure a formal review and approval process of federal expenditures. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: August 22, 2022

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58082 (2022-007)

Material Weakness 2022

County of San Joaquin

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: Applies to all awards with f...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: The County did not document with date/time stamp that suspension and department had been checked. Significant dynamics were occurring in Purchasing Department at the time of the Audit. A new Purchasing Director was recently hired. A new process is in place to address these concerns. The County has controls in place (identifier) as we have the ability to input a program code with each transaction as identifier. However, we do not have the ability to run a single report that summarizes ?vendors paid over $25K? for ease of auditing vendor population only. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58081 (2022-012)

Significant Deficiency 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Findi...

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Repeat Finding from Prior Year: No Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: During the fiscal year, the County had routed the second tranche of funding to the State as the County did not have the capacity to continue the program. Name of Responsible Person: Connie Hart, Deputy County Administrator Name of Department Contact: Connie Hart, Deputy County Administrator Projected Implementation Date: June 30, 2023

View Audit 53495

Finding 58080 (2022-001)

Material Weakness 2022

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.

View Audit 53985

Finding 58077 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Miami Beach

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reviewed its updated HOS policies, including its HOS enforcement policies. The PHA will utilize the feature of our current Software (Emphasys Elite) that will automatically place the unit into abatement upon the unit resulting in two consecutive failed inspections. The Section 8- Special Projects Supervisor will review the report biweekly to ensure that all failed units have been placed on abatement. The Section 8- Special Projects Supervisor will notify all HCV staff of the appropriate action to take regarding abated units. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Section 8-HCV Supervisor. Planned completion date for corrective action plan: 3/31/2023.

View Audit 53252 Questioned Costs: $1

Finding 58076 (2022-001)

Significant Deficiency 2022

Village Cooperative of Mason City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 54469

Finding 58059 (2022-003)

Significant Deficiency 2022

City of Port Hueneme

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-003 Allowable Cost/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: The City will incorporate the Uniform Guidance requirement into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. Responsible Person: Lupe Acero, Finance Director Expected Implementation date: July 1, 2023

View Audit 56482 Questioned Costs: $1

Finding 58058 (2022-002)

Significant Deficiency 2022

City of Port Hueneme

CA

HUD Housing Programs Reporting Subrecipient Monitoring

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-002 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The Housing Authority will implement procedures to strengthen internal control so that reports will be submitted in a timely manner. A calendar of due dates will be distributed to every Housing Authority staff to be monitored by the Director. Responsible Person: Gabriella Basua, Housing and Facilities Maintenance Director Expected Implementation date: July 1, 2023

View Audit 56482

Finding 58057 (2022-005)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keep...

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $16,540 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58056 (2022-004)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial reco...

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,590 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

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