Corrective Action Plans

Finding 12533 (2022-001)

Significant Deficiency 2022

Local Area Workforce Development-North Central

PR

December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO...

December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT ? Reportable Condition: See condition 2022-001 Recommendation The Local Area must review the expenditures and perform measures to ensure that earmarking expenditure requirements being met throughout the year of each grant. Action Taken The North Central Workforce Development Area is working on public policies to make the Work Experience and Internship activities for the youth program more attractive, during the COVID 19 pandemic may young people did not want to participate in our programs for fear of exposure and getting infected. We are monitoring and identifying strategies to identify participants who need work experience in order to meet the twenty percent mark. Several of the strategies we are using are the following: ? Visiting Schools ? Direct communication with the Educational Region ? Active Participation in the communities With these strategies we are hopeful that we will reach the twenty percent mark. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Gisela E. Ferrer Ruiz, Title I-B Director, at (787) 879-4439. Cordially, Samaris Tejada Cruz Executive Director

View Audit 17181

Finding 12532 (2022-002)

Significant Deficiency 2022

Kimball County

NE

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.502 § 200.510

The transit will implement a standard operating procedure and do training on how to properly calculate the SEFA amounts for future audits.

View Audit 17144

Finding 12520 (2022-002)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external c...

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12519 (2022-001)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 t...

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12517 (2022-004)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly repor...

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly reports were managed under Department administration resources during the COVID pandemic response. During this time there were significant vacancies with the Department and consistent turnover that required for staff to be constantly retrained in their duties. As Department administration was able to stabilize its resources the analyst compiling the information from multiple divisions still had the challenge of managing the collection of responses with a highly impacted department staff. The department administration analyst leading the compiling of the information for ELC quarterly reports was also assisting with COVID response duties in ensuring contracts and resources were in place to maintain or adjust COVID response resources. In addition, there was significant turnover and addition of staff at the State level that did not allow for timely responses to local inquiries that affect contract management and report. After the stabilization of the workforce at both levels there has been significant improvement in meeting timelines. Anticipated Completion Date June 2023 Contact Information of Responsible Official Name: Chashua Lor Title: Staff Analyst Phone: 559-600-6961

View Audit 17080

Finding 12516 (2022-003)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring § 200.303 § 200.331

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over th...

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over the subrecipients to improve monitoring compliance requirements under the Uniform Guidance. 2. County will establish policies and procedures to document pre-award determinations of whether each agreement it makes for the disbursement of Federal award funds casts the party receiving the funds in the role of a subrecipient or a contractor. 3. County will implement a training program for all staff directly involved in the administration of Federal award funds to become knowledgeable of the cost principles and requirements under the Uniform Guidance. Anticipated Completion Date/Completion Date August 2023 Contact Information of Responsible Official Name: George Uc Title: Principal Administrative Analyst Phone: 559-600-1231

View Audit 17080

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12508 (2022-003)

Significant Deficiency 2022

Battle Ground Healthcare

WA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle...

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12507 (2022-002)

Material Weakness 2022

Battle Ground Healthcare

WA

Equipment & Real Property Management

Finding # 2022-002 (Repeat of 2021-002) Material Weakness over property records 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with fe...

Finding # 2022-002 (Repeat of 2021-002) Material Weakness over property records 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Recommendation: The Organization should develop appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We have developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. We plan to implement an annual physical inventory of fixed assets. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12506 (2022-001)

None 2022

Economic and Community Development Institute, Inc.

OH

Period of Performance Reporting

Finding Number: 2022-001 . 1655 Old Leona rd Avenue Columbus, OH 43219 Main 614 559 0115 Condition: The Organization failed to submit the financial statement audit report by its due date of December 31, 2022. Planned Corrective Action: The December 31, 2022 due date fell on a Saturday, so the assump...

Finding Number: 2022-001 . 1655 Old Leona rd Avenue Columbus, OH 43219 Main 614 559 0115 Condition: The Organization failed to submit the financial statement audit report by its due date of December 31, 2022. Planned Corrective Action: The December 31, 2022 due date fell on a Saturday, so the assumption was made that the official due date was the next business day, January 2, 2023. Upon learning of noncompliance on January 1, the Organization submitted the requested report on Sunday, January 1, 2023. The VP of Development and Chief Financial Officer and their departments are now aware that the due date for reporting is the actual due date and will ensure all reports are submitted by the due date. Contact Person Responsible for Corrective Action: Maureen Thomas and Anna Parlet Completion Date: January 1, 2023

View Audit 17046

Finding 12504 (2022-002)

Material Weakness 2022

School District No. 18-0011

NE

Internal Control / Segregation of Duties Material Weakness

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467...

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2021 through August 31, 2022 The findings from the October 18, 2022 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2022-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Michael Derr at 402-772-2171 .

View Audit 17044

Finding 12503 (2022-001)

Significant Deficiency 2022

Ute Indian Tribally Designated Housing Entity

UT

Reporting

Management's Response : Management has assessed the adequacy of internal control to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports. In their step towards attaining the same, the Housing Authority has hired a new fee accou...

Management's Response : Management has assessed the adequacy of internal control to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports. In their step towards attaining the same, the Housing Authority has hired a new fee accountant to oversee ERA grants, ensuring their proper management. We are committed to providing comprehensive training for the new accountant and ensuring the timely submission of all future filings. Estimated Completion Date : No later than September 30, 2023 Responsible Party : Tyson J. Thompson

View Audit 17034

Finding 12502 (2022-004)

None 2022

Village of Elmwood Park

IL

Procurement, Suspension & Debarment § 200.320

Village of Elmwood Park Corrective Action Plan for the findings identified in connection with the Single Audit for the Fiscal Year eEnding April 30, 2022 is identified below. The finding is titled and numbered consistently with the title and number assigned in the schedule of findings and questioned...

Village of Elmwood Park Corrective Action Plan for the findings identified in connection with the Single Audit for the Fiscal Year eEnding April 30, 2022 is identified below. The finding is titled and numbered consistently with the title and number assigned in the schedule of findings and questioned costs. Finding 2021-001 ? Controls over Financial Reporting Corrective Action Plan: Management agrees with the finding and recommendation and will work with GWA to correct prior year adjustments and balances. A review process for journal entries is in place and will be reevaluated. Interfunds are being tracked with monthly bank recs Anticipated completion date: May 1, 2023. Contact person: Finance Director Finding 2021-002 ? Controls over Schedule of Expenditures of Federal Awards Corrective Action Plan: Management agrees with the finding and recommendation and will improve the tracking of the Revenues and Expenses of Federal Awards management. Will request missing information from GW and make sure to update and track. Anticipated completion date: May 1, 2023. Contact person: Finance Director Finding 2022-003 ? Inaccurate Bank Reconciliations Corrective Action Plan: Management agrees with the finding and recommendation and have updated the bank reconciliation process including completion of the reconciliation in the following month and tracking interfund activity with the bank reconciliation. Management will continue to evaluate the bank reconciliation process to ensure accuracy. Anticipated completion date: May 1, 2023. Contact person: Finance Director Finding 2022-004 ? Procurement Policy In Need of Updating for Federal Requirements Corrective Action Plan: Management agrees with the finding and recommendation and will discuss with the GWA and Village Attorney with the intention of making the recommended changes. Anticipated completion date: May 1, 2022. Contact person: Finance Director

View Audit 17032

Finding 12501 (2022-001)

Significant Deficiency 2022

Western Oregon University

OR

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

No yellow book findings noted in the current year. Single Audit Finding 2022-001 Federal Agency Name: Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F Program Name: COVID-19: Higher Education Emergency Relief Student Aid Portion, COVID-19: Higher Education Emer...

No yellow book findings noted in the current year. Single Audit Finding 2022-001 Federal Agency Name: Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F Program Name: COVID-19: Higher Education Emergency Relief Student Aid Portion, COVID-19: Higher Education Emergency Relief Institutional Portion Reporting Significant Deficiency in Internal Controls over Compliance Finding Summary: During the testing over the reporting for the HEERF student and institutional funds, the reports that were required to be filed during the fiscal year were not filed by the required timeframe. Responsible Individuals: Director of Budgeting; HEERF Operations and Policy Analyst Corrective Action Plan: Management agrees with this finding. The University has resolved the delinquent status of the reporting for periods during fiscal year 2020-21 as of September 2021. In October 2021, the University hired a HEERF Operations and Policy Analyst (Analyst) to oversee the HEERF compliance requirements including reporting. Additionally, the Director of Budgeting is responsible to monitor the timely reporting of subsequent reports. Anticipated Completion Date: Completed in October 2021.

View Audit 17030

Finding 12496 (2022-006)

Significant Deficiency 2022

Child Development Services

ME

Allowable Costs / Cost Principles Reporting Significant Deficiency

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted fo...

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging work force environment, CDS was not able to fill that position with a qualified candidate until May of 2022. The addition of this position has served to strengthen this control process. Furthermore, CDS will implement a new procedure in FY23 that centralizes responsibility, provides a document checklist, and clearly defines timeline expectations at the site level. This will be supported by an updated consent form, fiscal training, and TA support from the QA and CINC support.

View Audit 17026

Finding 12495 (2022-005)

Significant Deficiency 2022

Child Development Services

ME

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to addr...

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to address this challenge through staff training. The unfinalized plan report from CINC is provided to site directors monthly. Any ongoing areas of concern are reported to the CDS Director for resolution.

View Audit 17026

Finding 12494 (2022-003)

Significant Deficiency 2022

City of Gallup

NM

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completin...

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completing the partial reporting. The reporting for FY2022 will continue with expenditure and obligation updates and the FY2023 has a deadline of April 2024. Updates will take by January 31, 2023 and by March 2023 for both FY2022 and FY2023 ARPA activities. The intent is to perform on a semi-annual basis as NEU?s are required to report annually. Finding resolved timeline: 01/31/2023 ? FY2022 and FY2023 reporting upload 03/31/2023 ? FY2022 and FY2023 reporting updates FY2024 ? Semi-annual reporting FY2025 ? Semi-annual reporting FY2026 ? 11/30/2025 Designation of employee position responsible for meeting this deadline: Environmental Program Coordinator - Elizabeth Barriga

View Audit 17024

Finding 12493 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will contin...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will continue to review the indirect costs calculation before it is posted to the general ledger. Anticipated Completion Date: June 30, 2023

View Audit 17023 Questioned Costs: $1

Finding 12492 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.430 § 200.431

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct defa...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct default fund codes are assigned to staff for the DOL WPY grant. In addition, Management will implement a complete oversight review of all grant time charges in advance of the execution of a drawdown of DOL funds. Anticipated Completion Date: June 30, 2023

View Audit 17023

Finding 12491 (2022-001)

None 2022

Onondaga County P.h.a Consortium Admin by Christopher Comm.

NY

HUD Housing Programs

U.S. Department of Housing and Urban Development Onondaga County P.H.A Consortium (the Consortium) respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #...

U.S. Department of Housing and Urban Development Onondaga County P.H.A Consortium (the Consortium) respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: October 1, 2021 ? September 30, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Section 8 Housing Choice Vouchers, Federal Assistance Listing Number 14.871 Recommendation: Our auditors recommended that we ensure all unit inspections and performed and are properly documented in the voucher files. Action Taken: The Consortium is in the processes of performing these unit inspections and will ensure those inspections are properly documented in the participant?s files. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: July 2023

View Audit 17016

Finding 12490 (2022-002)

Significant Deficiency 2022

Northern Manhattan Improvement Corporation

NY

Reporting

Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unabl...

Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unable to verify the submission of these reports. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy Corrective Actions Taken or Planned: NMIC has developed a plan to ensure submission of the contractually required narratives or obtain a clear written waiver from the funder in the future. We do not expect this to be an issue moving forward. Anticipated Completion Date: August 31, 2023

View Audit 16984

Finding 12489 (2022-001)

Significant Deficiency 2022

Northern Manhattan Improvement Corporation

NY

Identifying Number: 2022-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Corr...

Identifying Number: 2022-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy, Maria Lizardo, Executive Director, and Greg Bangser, Deputy Executive Director/Chief Operating Officer Corrective Actions Taken or Planned: NMIC has adopted an action plan related to its future minimum units of service requirements under grants awarded pursuant to the Homelessness Prevent Law Project, which is commonly known as the ?Right to Counsel? law. This action plan includes: engaging with court and government agencies and New York City-wide legal services providers regarding the need to address capacity challenges faced by organizations providing services under Right to Counsel grants; having NMIC?s Senior Manager for Program Administration & Evaluation implement additional procedures for the efficient assignment and closure of Right to Counsel cases; and continuing to engage with relevant New York City agencies regarding appropriate adjustments to NMIC?s minimum units of service requirements under Right to Counsel grants. Anticipated Completion Date: June 30, 2024

View Audit 16984

Finding 12488 (2022-003)

Material Weakness 2022

City of Fontana

CA

Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320

Condition: In 2 of 4 sample selections of vendor purchases, the City was not able to provide evidence of properly following the procurement policy for federal awards. In 1 of the 2 failed instances, the City inappropriately designated a vendor as sole source. In 1 of the 2 failed instances, the City...

Condition: In 2 of 4 sample selections of vendor purchases, the City was not able to provide evidence of properly following the procurement policy for federal awards. In 1 of the 2 failed instances, the City inappropriately designated a vendor as sole source. In 1 of the 2 failed instances, the City was unable to produce documentation for the simplified acquisition threshold related to small purchases to show procurement by sealed bids and competitive proposals. Cause: Failure to follow Federal procurement regulations. Effect: Procurement support was unavailable to demonstrate the procurement policy was followed for a vendor and an inappropriate use of sole source designation for a vendor. Recommendation: We recommend the City adhere to Federal procurement policies for federal awards to ensure proper procurement standards are followed and adhere to allowable sole source designations.

View Audit 16983

Finding 12487 (2022-002)

Significant Deficiency 2022

City of St Augustine Beach

FL

Allowable Costs / Cost Principles

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review th...

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review the policies currently in place and update them to reflect the new processes in place.

View Audit 16968

Finding 12486 (2022-001)

Material Weakness 2022

Sanford Housing Authority

NC

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Conditio...

2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Condition: Out of a total tenant population of approximately 573 tenants, 25 files were selected for testing. Exceptions were noted as follows: ? 1 file that did not contain a 214 affidavit for one member of the household, however they did have a birth certificate showing they were an eligible citizen. ? 2 files where the 214 affidavit was not checked for one member of the household certifying they were an eligible citizen, however they did have birth certificates to verify their citizenship. ? 5 files that did not contain a signed Form 9886 for at least one member of the household age 18 or over. ? 1 file where the tenant?s income was calculated correctly but had the wrong amount reported on the 50058, which would have decreased HAP rent by $11. ? 1 file where the prior year utility allowance schedule was used instead of the current year, however this had no effect on HAP rent. ? 1 file where there was no support that an inspection had been done for a new admission. ? 1 file that did not contain a tenancy addendum to support the contract rent and HAP rent for a tenant with a project-based voucher. ? 2 files where there was no support that an EIV report had been processed. In addition to the above, we noted the following during our new admissions testing ( new admissions tested): ? 3 files that did not contain a passed inspection completed prior to move-in. ? 1 file that did not contain a signed lease agreement or tenancy addendum. ? 1 file where the request for tenancy approval was not executed until the day after the voucher had expired. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: Errors were corrected in the tested files where corrections could be made. Meaning for example Form 9886 cannot be regenerated for this audit period but will be obtained during future annual recertification (also known as the personal declaration/application) periods. Adjustments will be made to the tenant accounts. Staff was informed to obtain Form 214 during all recertification re-examinations to ensure the required form is in the file. This way, if it was never obtained or if it was inadvertently purged, the file will always have a copy in the file for the review period. File Audit: A file audit (not a 100% audit) was completed for the Housing Choice Voucher Program. A procured third-party vendor performed this process. However, previous staff members did not make the file corrections. For months, there was only one staff member in the HCV Department. The department, at this time, is fully staffed. The current staff is making the file corrections as they come across various issues while moving the program/department forward. Of importance to note is the hire of a new Chief Operating Officer with over twenty (20) plus years of HCV experience who will oversee the Section 8 Department. We believe the new leadership, to include CEO and COO positions will provide the necessary oversight of the HCV program that will improve the overall performance of staff and the program. Quality Control Review: After completion of the file audit, the Housing Choice Voucher Program Manager and their supervisor will be responsible for documented monthly quality control reviews of 10% of files completed during the month. Effective Date: June 22, 2023 Contact Information Marcus Goodson, Interim Executive Director Sanford Housing Authority 1000 Carthage Street Sanford, North Carolina 27330 (919) 776-7655

View Audit 16957

Corrective Action Plans

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