Corrective Action Plans

Finding 19904 (2022-003)

Material Weakness 2022

Young Men's Christian Association of the Greater Houston Area

TX

Procurement, Suspension & Debarment

Finding #2022-003 ? Material Weakness and Other Noncompliance Condition and context: During our testing of a sample of expenditures for proper procurement in accordance with the YMCA?s policies and Uniform Guidance, we identified the following exceptions: ? Competitive procurement for furniture e...

Finding #2022-003 ? Material Weakness and Other Noncompliance Condition and context: During our testing of a sample of expenditures for proper procurement in accordance with the YMCA?s policies and Uniform Guidance, we identified the following exceptions: ? Competitive procurement for furniture expenditures greater than $250,000 was not performed. ? Documentation of the reason for sole source procurement for two procurements was not approved by the Vice President of Social Equity and Inclusion as required by the YMCA?s policy. Recommendation: Provide additional education to employee?s responsible for procurement on the YMCA?s procurement policy. Planned corrective action: We acknowledge this is an area for development and have recently hired dedicated staff to manage the entire procurement process, including reading and educating operational staff in their involvement in the procurement process. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: June 2023

View Audit 18344

Finding 19902 (2022-001)

Significant Deficiency 2022

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Reporting Internal Control / Segregation of Duties Questioned Costs

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. ...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. 2022-001 - Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Auditor Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. Corrective Action. Management concurs with the finding. The Organization will ensure the enrollment reporting procedures are being followed. Responsible Person. Kaye Castro Anticipated Completion Date: June 30, 2023

View Audit 18305

Finding 19898 (2022-001)

Material Weakness 2022

Waltonville Cusd 1

IL

Procurement, Suspension & Debarment § 200.320

* Reviewed District Procurement Policy * Reviewed 105 ILCS 5/10-20.21 State bidding requirements * Reviewed 2 CFR 200.320 procurement requirements under federal awards * Ensure all future purchases in excess of $25,000 are compliant. Contact Person - Michael Denault 618-279-7211

View Audit 18254

Finding 19892 (2022-001)

Material Weakness 2022

Jay County School Corporation

IN

Matching / Level of Effort / Earmarking Questioned Costs Special Tests & Provisions § 200.303

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit fin...

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will implement a process to ensure all eligible projects requiring prevailing wage rate requirements are properly monitored. Name(s) of the contact person(s) responsible for corrective action: Shannon Current, Business Manager Planned completion date for corrective action plan: March 2023

View Audit 18111

Finding 19885 (2022-003)

Significant Deficiency 2022

Wild Rose School District

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 18021

Finding 19884 (2022-002)

Significant Deficiency 2022

Wild Rose School District

WI

Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost e...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 18021

Finding 19883 (2022-001)

Significant Deficiency 2022

North Charleston Housing Authority

SC

HUD Housing Programs Significant Deficiency

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions...

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions had each turned over several times. NCHA was finding it more difficult to hire, train, and maintain full staffing levels in the wake of the COVID pandemic. NCHA determined in March of 2022 the best course of action was to outsource the inspections role to a third party specializing in HCV inspections. An offer was accepted from Mccright & Associates manage all aspects of HCV inspections. While we continue to work on fully integrating McCright & Associates into our operation, timely inspections have been corrected. Anticipated Completion Date: The contract with McCright & Associates was signed in April of 2022. They have been successfully managing our HCV inspections since the contract was signed.

View Audit 17996

Finding 19878 (2022-001)

Significant Deficiency 2022

Faulkner University

AL

The University takes a firm stance on ensuring that student data, and any other data in its possession, is secure and that the overall network infrastructure in place to protect that data is following identified best practices for security. To the best of our knowledge, we believed that the control...

The University takes a firm stance on ensuring that student data, and any other data in its possession, is secure and that the overall network infrastructure in place to protect that data is following identified best practices for security. To the best of our knowledge, we believed that the controls in place were effective to prevent potential data loss. Following the cyber security incident, we responded aggressively to add further controls and security measures, including an endpoint detection and response (EDR) software application at both the server and individual workstation level. The EDR application will immediately lock the workstation or server down if suspicious activity is detected. We have also engaged the services of an independent information technology security company to review our current network configurations and processes, and we will work to develop a plan to respond to any recommendations this review may provide to further enhance our network security. The University requires its employees to participate in cybersecurity training and ongoing phishing tests, and we will continue this best practice. Finally, the individuals responsible for oversight of the information security program will continue to participate in training programs specifically geared toward cybersecurity and industry best practices for data security. As required, the University notified the Department of Education?s Office of Federal Student Aid (FSA) of the incident via the online portal notification on April 23, 2022. The FSA provided notice to the University on June 9, 2022 that it had reviewed the information and responses provided and closed the incident.

View Audit 17880

Finding 19871 (2022-001)

None 2022

Lyndhurst Board of Education

NJ

Procurement, Suspension & Debarment

Contracts awards from a cooperative purchasing program vendor that exceed the bid threshold will be approved in the minutes. Competitive quotations will be provided for goods and services which exceed the quote threshold.

View Audit 23621

Finding 19870 (2022-001)

None 2022

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Res...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action Plan Department of Natural and Environmental Resources (DNER), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 27, 2016, into a Memorandum of Understanding (MOU), subsequently amended on June 21, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DNER on July 25, 2018. Pursuant to the MOU, as amended, DNER will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DNER and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide oversight as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to ensure the proper administration. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the Memo of Understanding to PRIFA. Management is currently working with DNER a Subaward, as required by the Environmental Protection Agency (EPA) and as established in the MOU, as amended, in order to respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is in force. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023 and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in the elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date June 2023

View Audit 23582

Finding 19868 (2022-003)

Significant Deficiency 2022

Greater Baton Rouge Food Bank

LA

Questioned Costs HUD Housing Programs Equipment & Real Property Management

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies prese...

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies presented. Account reconciliations will be the responsibility of the Sr. Accountant and review/approval by the CFO. There will also be an inventory roll forward review each month in collaboration with the Operations team. The objectives of the Finance Department are two-fold: 1. To prepare accurate financial statements in accordance with generally accepted accounting principles and distribute them in a timely and cost-effective manner. 2. To provide adequate financial information to aid management in decision-making. A monthly set of financial statements shall be prepared, usually by the 15th business day of the subsequent month. Findings and Questioned Costs -2022-002 Non-Compliance with State Audit Law View of Responsible Official: CFO Corrective action plan: The accounting team will establish hard deadlines for completion of items for audits going forward. The CFO shall document, in detail, any obstacles that may occur to account for any delays. This tracking will allow for an ample amount of time to address any issues. ? Planning ? The CFO is responsible for delegating the assignments and responsibilities to accounting staff in preparation for the audit. Assignments shall be based on the historical list of requested schedules and information maintained by the finance department. ? Involvement ? Finance department staff will do as much work as possible to assist the auditors. ? Interim Procedures ? By performing significant portions of audit work as of an interim date, the work required after year-end is reduced. The finance department staff will provide requested schedules and documents and otherwise assist the auditors during any interim audit fieldwork that is performed. ? Streamlined Processes ? The organization implemented a new warehouse management system in Q4 2022 in order to streamline reporting that required manual calculations that routinely pushed the organization?s timelines behind schedule. Example: No longer will the CFO have to manually value each item in inventory by hand via spreadsheets. Throughout the audit process, it shall be the policy of the Organization to make every effort to provide schedules, documents and information requested by the auditors in a timely manner. FEDERAL PROGRAM: Findings and Questioned Costs -2023-003 ? Accountability for USDA-Donated Foods View of Responsible Official: COO/CFO Corrective action plan: The organization implemented a new warehouse management system fully integrated with financials in Q4 2022 to resolve these known weaknesses. These new procedures will account for all documentation issues as the new system allows for ease of storage via electronic logs and filing. Retraining will be held annually to ensure all are fully trained in the expectations of best practices regarding documentation. It will be the responsibility of the logistics team to collect and file all pertinent documentation regarding distributions and receipts, this will be monitored and reported on monthly by the Sr. Logistics Manager and any discrepancies reported, documented, and corrected by the COO.

View Audit 23525

Finding 19867 (2022-001)

Significant Deficiency 2022

University of Oklahoma Health Sciences Center

OK

Questioned Costs Procurement, Suspension & Debarment

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Hea...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Finding Summary: Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2023. Officials Responsible for Ensuring Corrective Action: Caleb Muckala, Assistant Vice President of Procurement. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.

View Audit 23514 Questioned Costs: $1

Finding 19852 (2022-003)

Material Weakness 2022

Highlands School District

PA

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 Funding Source Reports and Expenditure Reporting Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.

View Audit 23491

Finding 19851 (2022-002)

Material Weakness 2022

Highlands School District

PA

Allowable Costs / Cost Principles Cash Management Reporting

2022-002 Activities Allowed or Unallowed Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.

View Audit 23491

Finding 19850 (2022-001)

None 2022

South Tahoe Public Utility District

CA

Questioned Costs Cash Management

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allow...

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have bee reimbursed by the State.

View Audit 23478 Questioned Costs: $1

Finding 19849 (2022-001)

Material Weakness 2022

Housing Authority of the City of Lawton

OK

Procurement, Suspension & Debarment

LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Finding 2022-001-Procurement and Davis Bacon-Special Tests Condition During the year, the Authori...

LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Finding 2022-001-Procurement and Davis Bacon-Special Tests Condition During the year, the Authority expended $700,000 of federal HOME funds passed through the City of Lawton on a construction project. The HOME funds were received and the construction in progress was expended in a Component Unit, Lawton Support Services, Inc., which is explained on page 17 of the financial statements. Since the Component Unit does not have its own Procurement Policy, required procedures default to the Housing Authority?s policy. For a construction project that will approximate $700,000, The Authority?s policy calls for competitive sealed bidding procedures. Federal and state requirements also call for these type of bidding procedures, for a project this size. Competitive bids were not sought. For all federal programs, including HOME grants, Davis-Compliance testing must be done, as required by the Wage Rate Requirements (42 USC 12836). Corrective Action Planned: I am Rita Love, Executive Director and Designated Person to answer this finding. We will follow the auditor?s recommendations. Person Responsible for Corrective Action: Rita Love, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2023

View Audit 23467

Finding 19843 (2022-005)

Significant Deficiency 2022

Palm Beach County Housing Authority

FL

HUD Housing Programs Reporting Significant Deficiency

Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely.

View Audit 23451

Finding 19842 (2022-004)

Material Weakness 2022

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement w...

2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The PBCHA will continue to develop, train, and enforce procedures related to efficient waitlist management for families placed on the list for the HCV programs; the ongoing maintenance of the waiting lists; and selection of enough families from the list to maximize the PBCHA?s use of available funding. The PBCHA has elected to open its waiting lists beginning in June 2022 for its HCV programs and to leave lists open indefinitely to accurately depict the demand for affordable housing. This will require that PBCHA staff ae trained and annually comply with the procedures outlined in the Administrative Plan related to updating, removal and selection from the wait lists, admission, and eligibility, and that all steps are documented within the tenant file and agency business system accordingly. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen. Carol Jones-

View Audit 23451

Finding 19841 (2022-003)

Material Weakness 2022

Palm Beach County Housing Authority

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 ? Rent Reasonableness Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit fin...

2022-003 ? Rent Reasonableness Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The agency will continue to develop, train, and enforce procedures to ensure rent reasonableness is performed on a timely basis as required by federal regulations and documentation is maintained in the tenant file. The agency utilizes an external resource to conduct rent comparison. The PBCHA will continue to train and instruct Housing Specialists on the responsibility to perform the rent reasonableness determination at the time of initial leasing, when there is an increase in rent to owner and at HAP contract anniversary if applicable under HUD rules and regulations. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action:

View Audit 23451

Finding 19840 (2022-002)

Material Weakness 2022

Palm Beach County Housing Authority

FL

Questioned Costs HUD Housing Programs Material Weakness

2022-002 ? HQS Enforcements Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management s...

2022-002 ? HQS Enforcements Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The PBCHA continues to utilize its third-party vendor to complete all HQS inspections. The PBCHA will also utilize the technology available to make its HQS inspections and enforcement process as efficient as possible. This includes improved functionality within its new software system, new guidelines, and handheld technology and RVI methods as appropriate. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen, Carol Jones- Gilbert

View Audit 23451 Questioned Costs: $1

Finding 19839 (2022-001)

Material Weakness 2022

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in ac...

Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, and increased compliance and accountability. The PBCHA will continue to utilize all available resources to recruit, retain and train HCVP staff on the HCV program guidelines, to include training to determine what is included and excluded from annual income, how to identify and calculate assets, correctly calculate adjusted income by applying the HUD defined allowances and expenses, recognize the requirements for verification of income, allowances, and expenses and calculate total tenant payment and housing assistance payment (HAP). The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiencies will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Board of Commissioners Paul Dumars, Chairman Phyllis Choy, Vice Chair Digna Mejia Charlie Fetscher CEO and Executive Director Carol Jones-Gilbert 3432 West 45th Street West Palm Beach, Florida 33407 Office: (561) 684-2160 ext. 104 Mobile: (561) 628-9387 Fax: (561) 455-9965 Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen, Carol Jones- Gilbert

View Audit 23451

Finding 19833 (2022-002)

Significant Deficiency 2022

Isd #2899 - Plainview-Elgin-Millville Public Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

SEE ATTACHED

View Audit 23246

Finding 19812 (2022-011)

Material Weakness 2022

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with quality assurance program requirements to ensure materials conformed to approved plans and specifications, and that only qualified personnel performed testing for projects...

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with quality assurance program requirements to ensure materials conformed to approved plans and specifications, and that only qualified personnel performed testing for projects funded by the Highway Planning and Construction Cluster. Questioned Costs: CFDA # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring that our grant programs comply with federal regulations related to quality assurance (QA) requirements and safeguarding that materials and workmanship conform to approved plans and specifications through testing, inspections, or certifications. The Department continues to work closely with the Federal Highway Administration (FHWA) on the QA program and has received positive feedback on the strength of the program. In addition, the Department is currently investing in the Unifier software to replace separate QA legacy systems, which will allow shared data and provide built-in controls to help prevent the issues identified in the audit. Depending on funding and programming times, the Department estimates Unifier to be online for the QA program within five years. To address the audit recommendations, the Department?s Construction Division will examine current policies and procedures/practices related to the audit issues. The Department will: ? Update policies and procedures, including the Department?s Construction Manual (M46-01), as needed to ensure staff practices meet federal regulations. Updates will also include other clarifications to address documentation and evidence of compliance, and a reasonable level of controls regarding materials testing, inspections, certification, acceptance, and tester certifications. ? Obtain approval of updates to the Construction Manual from the FHWA. ? Communicate changes in policies and procedures to division staff and stakeholders. ? Provide training to Project Engineering Office staff to emphasize QA program requirements. The conditions noted in this finding were previously reported in findings 2021-011, 2020-017 and 2019-019. Completion Date: Estimated June 2024 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov

View Audit 23129

Finding 19811 (2022-010)

Material Weakness 2022

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.501

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to issue management decisions for audit findings to subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # ...

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to issue management decisions for audit findings to subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Status: Corrective action complete Corrective Action: The Department is committed to ensuring our programs comply with federal regulations related to subrecipient monitoring. The Department?s Local Programs Division typically issues Management Decision Letters (Decision Letters) to all subrecipients that receive single audit findings related to WSDOT federal grant awards. For the subrecipient in question, the subrecipient had contacted the Division upon realizing a discrepancy in their advertisement practices, which was prior to the auditors issuing the single audit finding. The Division reviewed the subrecipient?s advertisement practices, evaluated and approved the corrective action plan, and implemented a training plan with the subrecipient. Since these activities preceded the issuance of the subrecipient?s single audit finding and resolved the deficiency, the Department elected to forgo a formal Decision Letter. Based on the audit recommendations, the Department will continue to review all single audit findings issued for subrecipients and send Decision Letters. The conditions noted in this finding were previously reported in findings 2021-010, 2020-015 and 2019-017. Completion Date: December 2022 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov

View Audit 23129

Finding 19810 (2022-009)

Material Weakness 2022

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to conduct program monitoring of subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205...

Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to conduct program monitoring of subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring that our grant programs comply with federal regulations related to subrecipient monitoring. In July 2022, the Department executed a memo agreement with the Federal Highway Administration (FHWA) to update the risk-based review process to a leading practice. This new process will improve the effectiveness of subrecipient monitoring efforts which will focus reviews and resources on the high-risk agencies or projects rather than a three-year review cycle. However, FHWA is reluctant to formally open the Stewardship and Oversight (S&O) Agreement for revisions, as a new nationwide ?template? is under development. Based on the existing language in the S&O Agreement with FHWA, the finding was issued for fiscal year 2022. With FHWA?s approval to implement the risk-based approach, the Department will: ? Conduct baseline Project Management Reviews (PMR) for each Certification Acceptance (CA) agency. This process began in September 2022, with 13 PMRs completed, 22 near completion, and 9 in process. ? Analyze CA PMRs and assign a risk rating, which will be used in the PMR selection process. ? Update risk-based approach policies to complete PMRs, as needed. ? Update the Local Agency Guidelines Manual to reflect the risk-based approach to complete PMRs, as needed. ? Communicate changes to policies and procedures to Local Program staff and stakeholders, as needed. The conditions noted in this finding were previously reported in findings 2021-008, 2020-016 and 2019-015. Completion Date: Estimated September 2023 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov

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