Corrective Action Plans

Finding 33109 (2022-001)

Significant Deficiency 2022

OR

Reporting § 200.302

Finding # 2022-001: Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization?s initial schedule of expenditures of federal awards (SEFA) presented for the audit did not identify all federal awards. The SEFA excluded a new award and ...

Finding # 2022-001: Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization?s initial schedule of expenditures of federal awards (SEFA) presented for the audit did not identify all federal awards. The SEFA excluded a new award and required adjustments. Recommendation: The Organization should implement additional procedures to review the preparation of the SEFA presented for the audit to accurately capture all activity under federal awards. Corrective Action: We will instill additional levels of review prior to submitting draft schedules to the auditor. Anticipated Completion Date: 6/30/2023

View Audit 29013

Finding 33104 (2022-004)

Significant Deficiency 2022

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expend...

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 28975

Finding 33053 (2022-001)

Material Weakness 2022

City of Tacoma

WA

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

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Correcti...

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City takes their responsibility for creating internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that tit complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following actions: Suspension & Debarment 1. Work with the Procurement and Payables division and Legal to update all contract templates to add self-certification language for suspension and debarment. Reporting 1. Provide training to appropriate staff that will be responsible for report submittal, and 2. Require management review for completeness of report prior to submittal. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.

View Audit 28538

Finding 33047 (2022-002)

Material Weakness 2022

City of Tacoma

WA

Subrecipient Monitoring Reporting

Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to ...

Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City will clarify roles and responsibilities for the departments that have a role in federal reporting requirements. The City will also establish internal controls and ensure staff have a clear understanding the reporting requirements. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.

View Audit 28538

Finding 33040 (2022-005)

Material Weakness 2022

River Ridge School District

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Publi...

Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There were two Education Stabilization Fund construction projects performed by contractors. ESSER I grant expenditures for the project totaled $10,445 and ESSER II grant expenditures for the project totaled $21,238. There was not a prevailing wage clause in the contract and certified payrolls were not received while construction was occurring. Labor costs for the ESSER I project totaled $2,691. Labor costs for the ESSER II project totaled $2,800. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contacts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the prevailing wage rate requirements. Recommendation: Establish controls to comply with prevailing wage rate requirements related to the Education Stabilization Fund. Response: The District is working with each contractor and their attorneys to determine the amount of backpay owed to employees to ensure prevailing wage rates are paid. Once the District became aware of this requirement, all construction contracts in excess of $2,000 funded with federal dollars a prevailing wage rate clause in the request for bid and contract. Certified payrolls are being receiving on all current applicable projects. Contact Person: Tracy Stagman Anticipated Completion: June 30, 2023

View Audit 28525

Finding 33031 (2022-004)

Material Weakness 2022

River Ridge School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these ad...

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Cause: The District did not have procedures in place to ensure that all transactions are properly recorded in the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable

View Audit 28525

Finding 33030 (2022-001)

Material Weakness 2022

River Ridge School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print ele...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print electronic signatures. The Business Manager has access to manual checkbooks, has access to the stamped signatures, and is involved in the bank reconciliation process. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Failure to properly segregate duties may allow for errors or irregularities to occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Cause: Limited number of personnel. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board reviews and approves all expenditures on a monthly basis, and the Business Manager reviews the payroll files prior to payroll processing. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable

View Audit 28525

Finding 33029 (2022-003)

Significant Deficiency 2022

Village Exchange Center

CO

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better ...

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better track in-kind donations we have created an intake form managed in the Executive Director?s office and are requiring values to be provided by donors at the time of the in-kind gift. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: 8/31/2023 Audit Finding Reference: 2022-002 Grant compliance Planned Corrective Action: There have been significant issues with verifying addresses for county purposes due to errors on the websites utilized to verify counties. In addition, we are serving an often transient and migrant population that have attested to being houseless exemplifying the address issues. Upon learning of reporting issues, we immediately self-reported to the grantor and obtained verbal and written approval to proceed. We also immediately put procedures in place and made staff level adjustments. We have already implemented new procedures to confirm and document that the Executive Director and the program, grants, and finance teams review all reports before submission to grantors. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: Completed Audit Finding Reference: 2022-003 Procurement Planned Corrective Action: There was only one transaction that fell under these standards in 2022 and it was approved by the grantor. We did price comparisons, but did not have the specific written documents as prescribed by the standards. We will develop a procedure manual to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this procedure manual ready by the end of the first quarter of the fiscal year. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: March, 2024

View Audit 29790 Questioned Costs: $1

Finding 33028 (2022-004)

Significant Deficiency 2022

Hill Top Home of Comfort, Inc.

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry ...

Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: 03/31/2023

View Audit 29750

Finding 33027 (2022-003)

Material Weakness 2022

Hill Top Home of Comfort, Inc.

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of...

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 29750

Finding 33026 (2022-002)

None 2022

True Access Capital Corporation

DE

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

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President &...

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: July 31, 2023

View Audit 29700

Finding 33025 (2022-001)

Significant Deficiency 2022

True Access Capital Corporation

DE

Equipment & Real Property Management Matching / Level of Effort / Earmarking

The Organization acknowledges Finding 2022-001. The Organization will revise the post loan closing process to include a tickler system that alerts the Portfolio team after the loan has been closed to ensure that the loan has been properly closed and that all collateral and security filings have been...

The Organization acknowledges Finding 2022-001. The Organization will revise the post loan closing process to include a tickler system that alerts the Portfolio team after the loan has been closed to ensure that the loan has been properly closed and that all collateral and security filings have been completed. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: July 31, 2023

View Audit 29700

Finding 33008 (2022-003)

Material Weakness 2022

Stillwater Area Public Schools Independent School District #834

MN

Procurement, Suspension & Debarment

2022-003 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered i...

2022-003 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will immediately implement procedures to document all suspension and debarment checks completed for covered transactions charged to federal programs. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance. Planned completion date for corrective action plan: January 31, 2023

View Audit 29510

Finding 33007 (2022-002)

Material Weakness 2022

Stillwater Area Public Schools Independent School District #834

MN

Questioned Costs Procurement, Suspension & Debarment

2022-002 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend the District put in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend the District put in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented, including support for noncompetitive proposals. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance. Planned completion date for corrective action plan: January 31, 2023

View Audit 29510 Questioned Costs: $1

Finding 33006 (2022-001)

Significant Deficiency 2022

Cypresswood Estates LLC

TX

HUD Housing Programs Reporting Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the March 31, 2022 fiscal year end, the final December 31, 2021 audit & trial balance for one of the nine tax credit properties (discrete component unit) was not received until July 18, 2022. The entity was considered by Management to have a material effect on the presentation of the unaudited financial statements since it has over $35M in assets. The unaudited REAC submission was completed two days later, on July 20, 2022. For the March 31, 2023 HCHA fiscal year end, the firm completing the December 31, 2022 audits for the discrete component units has a deadline before the HCHA fiscal year end (March 15, 2023). All properties will be compiled for the REAC unaudited submission. Name(s) of the contact person(s) responsible for corrective action: Melissa Quijano, Acting Executive Director Planned completion date for corrective action plan: March 31, 2023 (HCHA?s FYE)

View Audit 37175

Finding 33005 (2022-004)

Significant Deficiency 2022

Grants-Cibola County Schools

NM

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

SY2021-22 AUDIT FS 2022-001 Internal Controls Over District Cash (Material Weakness) Repeated And Modified ? This has been an ongoing process to achieve final reconciliation. In SY21-22 the District worked with PED to facilitate a second Permanent Cash Transfer request in order to reconcile closed ...

SY2021-22 AUDIT FS 2022-001 Internal Controls Over District Cash (Material Weakness) Repeated And Modified ? This has been an ongoing process to achieve final reconciliation. In SY21-22 the District worked with PED to facilitate a second Permanent Cash Transfer request in order to reconcile closed or unused funds. The approval from PED was not received prior to the closing of the fiscal year ? The District has worked closely with PED to re-apply for the Permanent Cash Transfer and has come to agreement on which funds will be transferred ? The District is working with a CPA firm to properly adjust cash balances and has developed a new procedure and checklist for completing the ?rollover? of funds from the prior year ? The District now has a new procedure to more accurately record the Health and Well-Being employee reimbursements and will include a review of this process each quarter when the District meets with the CPA to conduct a mini-audit ? The correct accounts and procedures for properly recording Bond proceeds have been established FS 2022-002 Budgetary Controls (Significant Deficiency) Repeated and Modified ? The District provided additional training for staff using the Visions accounting system so that errors related to inputting the budget in the accounting system will be reduced ? The District also implemented a process whereby funds submitted and approved in OBMS can be compared to on a monthly basis with the actual expenditures coded in Visions ? Our Coordinator for Procurement and Capital Projects now meets monthly with fund managers to ensure that all expenditures match the budgeted amounts and are coded in the correct object ? A new process was implemented to record Bond interest within Visions so that the cash is more accurately reflected and matches the bank balances ? Journal entries are reviewed weekly to ensure proper allocation ? The bank reconciliations are reviewed now by a second Business Office employee ? All fund balances are now checked before a purchase order is approved ? Business Office personnel will meet quarterly with our CPA to review transactions for accuracy and to review any process improvements necessary FS 2022-003 Lack Of Internal Controls Over Payroll Liabilities Accounts And RHC Payments (Material Weakness) ? Segregation of duties were re-established so that the payroll clerk would be responsible for timely submission and reporting of payroll liabilities ? The District Accountant will be responsible for bank reconciliations as well as for verifying outstanding liabilities each month FA 2022-004 Non-Compliance With Davis-Bacon Act And Capital Expenditure Requirements (Significant Deficiency) ? The District has developed new language that will be included in all agreements for project meeting the criteria of the Davis-Bacon Act and will include the language in all applicable purchase orders ? The District has reviewed all currently-qualified projects and has obtained the required certified payroll reports for projects commencing or continuing in SY22-23 ? The Director for Student Services (Federal Programs) has created a checklist for obtaining permission to purchase at $5,000 or above for single items ? The District has established a protocol for including the written permission from PED in the documentation accompanying the purchase requisition and purchase order NM 2022-005 Improper Approval Of Budget Adjustments (Other Non-Compliance ? The Business Office has a process documented to ensure BARs are properly obtained prior to any use of funds NM 2022-006 Purchase Order And Authorization (Other Non-Compliance) ? The District continues to provide regular training (4 x per year) to school site and department staff who have access to purchase requisitions, though the problem persists ? The District has implemented a new vendor agreement as well, outlining the specific terms vendors must adhere to as vendor the District. One of the terms is that the vendor will not perform any service nor provide any product without first receiving a signed and authorized purchase order NM 2022-007 Timeliness Of Deposits (Other Non-Compliance) Repeated And Modified ? The District has made steady and deliberate moves to eliminate cash collected from all events, concessions and fundraising efforts by moving to a cashless system ? This process has still not been completely implemented because not all locations in all sites had wifi accessible internet access. The District has been working to correct that ? All school sites and cafeteria workers have been trained on the cashless system and in all but a two locations, the program has been fully implemented NM 2022-008 Failure To Timely remit Federal Withholding Taxes As Required (Other Non-Compliance) Repeated And Modified ? The District recognized that when supplemental payrolls were run after the regular payroll, the required payroll taxes for those particular supplemental payrolls were not made on the same day that supplemental payroll was run. Because of this, the District also recognized this was a repeated finding and a new procedure was established that required all payroll taxes to be prepared and the payment processed on the same day payroll was uploaded to the bank. NM 2022-009 Equity In Athletics Reporting (Other Non-Compliance) ? The District has placed on its calendar, reminders of when the Title IX report is due in the fall ? The District has determined that the three Athletic Directors (Grants High School, Laguna Acoma High School and Los Alamitos Middle School) will be responsible for gathering the data required to file the report ? The athletic directors will receive training on how to properly complete the report and upload it to the PED site NM 2022-010 Background Checks and I-9 Documentation (Other Non-Compliance) Repeated And Modified ? The HR Department has reviewed every single personnel file and identified those individuals who required an updated FBI check ? The HR Department contracted with a mobile fingerprinting provider and scheduled over 150 employees for updated fingerprinting and completed updated background checks ? The HR Department will implement a new 24-month cycle review and establish a rotating schedule to regularly update required background checks NM 2022-011 Failure To Complete An Annual Physical Inventory And Complete Certification By The Board (Other Non-Compliance) ? In SY21-22 the District began a complete inventory of all assets. The process was not completed until the beginning of SY22-23. Prior to this, an accurate accounting of assets was not updated. ? In the Fall of 2022 the board approved the newly-completed asset list and depreciation schedule ? Moving forward, each July the board is scheduled to receive an updated listing of assets for review and approval. NM 2022-012 Late Filing Of Audit Report (Other Non-Compliance) ? The District is working with a CPA firm to assist in quarterly mini-audit reviews in an effort to spot any anomalies that may delay the audit filing Responsible Party For Completing These Corrective Actions C Steven Maldonado, Director of Finance

View Audit 36669

Finding 33004 (2022-029)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-029 Compliance with Allowable Cost See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Reco...

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-029 Compliance with Allowable Cost See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.

View Audit 35170

Finding 33003 (2022-024)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and pro...

U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.

View Audit 35170

Finding 33002 (2022-028)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-028 Compliance with Subrecipient Monitoring See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrec...

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-028 Compliance with Subrecipient Monitoring See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 33001 (2022-023)

None 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, freq...

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 33000 (2022-027)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The G...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.

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Finding 32998 (2022-022)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure pay...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.

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Finding 32991 (2022-025)

Significant Deficiency 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Reporting

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant deficiency- 2022-025 Compliance with Federal Funding Accountability and Transparency Act See Compliance Finding 2022-020. 2022-020 Compliance with Federal Funding Accountability and Transparen...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant deficiency- 2022-025 Compliance with Federal Funding Accountability and Transparency Act See Compliance Finding 2022-020. 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.

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Finding 32989 (2022-020)

None 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Reporting

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of ...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.

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Finding 32984 (2022-026)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Govern...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

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Corrective Action Plans

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