Federal Agency: Department of Health and Human Services Federal Program Titles: Adoption Assistance and Child Care and Development Fund (CCDF) Cluster Assistance Listings: 93.659, 93.575, and 93.596 Federal Grant ID Numbers: Various Pass-Through Entity: Not applicable Award Period: Various Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria: 45 CFR ? 95.509(a) requires that a state promptly submit an amended public assistance cost allocation plan for approval if the procedures shown in the existing cost allocation plan become outdated. Additionally, 2 CFR ? 200.303 requires that the entity establish and maintain effective internal controls over the federal award that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: Indirect cost allocations were not appropriately supported. Questioned Costs: Unknown Context: For one quarter tested, a substantial change was noted to one of the six allocation plan bases tested. The change was inconsistent with the public assistance cost allocation plan. Additionally, the journal entry for one quarter tested was incorrect due to a clerical error. Cause: For one of the six bases tested, the Department started using a new method to allocate costs; however, approval was not received before implementing the basis change. Additionally, a clerical error resulted in an incorrect allocation percentage for one of two tested quarterly journal entries. Effect: Indirect costs were not claimed in accordance with the approved cost allocation plan. Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Prior Year Single Audit Finding Number: Not applicable Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See Corrective Action Plan at page 117.
Federal Agency: Department of Health and Human Services and Department of Agriculture Federal Program Titles: Adoption Assistance and Child and Adult Care Food Program Assistance Listings: 93.659 and 10.558 Federal Grant ID Numbers: 2001SCADPT, 2101SCADPT, and 5SC300329 Pass-Through Entity: Not applicable Award Period: October 1, 2019, through September 30, 2021 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria: 2 CFR ? 200.303 requires that the non-federal entity establish and maintain effective internal controls over the federal award that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: Supporting documentation was not adequate to determine if federal reimbursements were properly reviewed and approved by a supervisor prior to requesting a drawdown as required by the Department?s policies and procedures. Questioned Costs: None Context: For two of five Adoption Assistance drawdowns and one of the five Child and Adult Care Food Program drawdowns selected for testing, supporting documentation was not adequate to demonstrate proper review and approval by a supervisor prior to the federal reimbursement request. Cause: The Department failed to retain documentation demonstrating performance of a supervisory review and approval. Effect: The Department may request improper drawdowns due to a lack of proper approval. Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Prior Year Single Audit Finding Number: Not applicable Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See Corrective Action Plan at page 113.
Federal Agency: Department of Health and Human Services Federal Program Titles: Adoption Assistance and Child Care and Development Fund (CCDF) Cluster Assistance Listings: 93.659, 93.575, and 93.596 Federal Grant ID Numbers: Various Pass-Through Entity: Not applicable Award Period: Various Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria: 45 CFR ? 95.509(a) requires that a state promptly submit an amended public assistance cost allocation plan for approval if the procedures shown in the existing cost allocation plan become outdated. Additionally, 2 CFR ? 200.303 requires that the entity establish and maintain effective internal controls over the federal award that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: Indirect cost allocations were not appropriately supported. Questioned Costs: Unknown Context: For one quarter tested, a substantial change was noted to one of the six allocation plan bases tested. The change was inconsistent with the public assistance cost allocation plan. Additionally, the journal entry for one quarter tested was incorrect due to a clerical error. Cause: For one of the six bases tested, the Department started using a new method to allocate costs; however, approval was not received before implementing the basis change. Additionally, a clerical error resulted in an incorrect allocation percentage for one of two tested quarterly journal entries. Effect: Indirect costs were not claimed in accordance with the approved cost allocation plan. Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Prior Year Single Audit Finding Number: Not applicable Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See Corrective Action Plan at page 117.
Federal Agency: Department of Health and Human Services and Department of Agriculture Federal Program Titles: Adoption Assistance and Child and Adult Care Food Program Assistance Listings: 93.659 and 10.558 Federal Grant ID Numbers: 2001SCADPT, 2101SCADPT, and 5SC300329 Pass-Through Entity: Not applicable Award Period: October 1, 2019, through September 30, 2021 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria: 2 CFR ? 200.303 requires that the non-federal entity establish and maintain effective internal controls over the federal award that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: Supporting documentation was not adequate to determine if federal reimbursements were properly reviewed and approved by a supervisor prior to requesting a drawdown as required by the Department?s policies and procedures. Questioned Costs: None Context: For two of five Adoption Assistance drawdowns and one of the five Child and Adult Care Food Program drawdowns selected for testing, supporting documentation was not adequate to demonstrate proper review and approval by a supervisor prior to the federal reimbursement request. Cause: The Department failed to retain documentation demonstrating performance of a supervisory review and approval. Effect: The Department may request improper drawdowns due to a lack of proper approval. Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Prior Year Single Audit Finding Number: Not applicable Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See Corrective Action Plan at page 113.
Federal Agency: Department of Health and Human Services Federal Program Titles: Adoption Assistance and Child Care and Development Fund (CCDF) Cluster Assistance Listings: 93.659, 93.575, and 93.596 Federal Grant ID Numbers: Various Pass-Through Entity: Not applicable Award Period: Various Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria: 45 CFR ? 95.509(a) requires that a state promptly submit an amended public assistance cost allocation plan for approval if the procedures shown in the existing cost allocation plan become outdated. Additionally, 2 CFR ? 200.303 requires that the entity establish and maintain effective internal controls over the federal award that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: Indirect cost allocations were not appropriately supported. Questioned Costs: Unknown Context: For one quarter tested, a substantial change was noted to one of the six allocation plan bases tested. The change was inconsistent with the public assistance cost allocation plan. Additionally, the journal entry for one quarter tested was incorrect due to a clerical error. Cause: For one of the six bases tested, the Department started using a new method to allocate costs; however, approval was not received before implementing the basis change. Additionally, a clerical error resulted in an incorrect allocation percentage for one of two tested quarterly journal entries. Effect: Indirect costs were not claimed in accordance with the approved cost allocation plan. Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Prior Year Single Audit Finding Number: Not applicable Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See Corrective Action Plan at page 117.
FINDING 2022-003 Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, COVID-19 - School Breakfast Program, National School Lunch Program, COVID-19 - National School Lunch Program Assistance Listings Numbers: 10.553, 10.555 Federal Award Number and Year (or Other Identifying Number): FY 2020-21 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. One of two small purchases tested did not comply. The School Corporation did not obtain price or rate quotes for purchases of milk exceeding $10,000 from an adequate number of sources, which fell under the small purchase procedures. The lack of internal controls and noncompliance was isolated to milk procurements made during fiscal year 2020-2021. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." INDIANA STATE BOARD OF ACCOUNTS 18 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 2 CFR 200.318 states in part: "(a) The non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations provided that the procurements conform to applicable Federal law and the standards identified in this part. . . . (i) The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. . . ." 2 CFR 200.320 states in part: "The non-Federal entity must use one of the following methods of procurement. . . . (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. . . ." Cause Management had not established a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the School Corporation's management establish a system of internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-003 Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, COVID-19 - School Breakfast Program, National School Lunch Program, COVID-19 - National School Lunch Program Assistance Listings Numbers: 10.553, 10.555 Federal Award Number and Year (or Other Identifying Number): FY 2020-21 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. One of two small purchases tested did not comply. The School Corporation did not obtain price or rate quotes for purchases of milk exceeding $10,000 from an adequate number of sources, which fell under the small purchase procedures. The lack of internal controls and noncompliance was isolated to milk procurements made during fiscal year 2020-2021. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." INDIANA STATE BOARD OF ACCOUNTS 18 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 2 CFR 200.318 states in part: "(a) The non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations provided that the procurements conform to applicable Federal law and the standards identified in this part. . . . (i) The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. . . ." 2 CFR 200.320 states in part: "The non-Federal entity must use one of the following methods of procurement. . . . (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. . . ." Cause Management had not established a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the School Corporation's management establish a system of internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-003 Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, COVID-19 - School Breakfast Program, National School Lunch Program, COVID-19 - National School Lunch Program Assistance Listings Numbers: 10.553, 10.555 Federal Award Number and Year (or Other Identifying Number): FY 2020-21 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. One of two small purchases tested did not comply. The School Corporation did not obtain price or rate quotes for purchases of milk exceeding $10,000 from an adequate number of sources, which fell under the small purchase procedures. The lack of internal controls and noncompliance was isolated to milk procurements made during fiscal year 2020-2021. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." INDIANA STATE BOARD OF ACCOUNTS 18 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 2 CFR 200.318 states in part: "(a) The non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations provided that the procurements conform to applicable Federal law and the standards identified in this part. . . . (i) The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. . . ." 2 CFR 200.320 states in part: "The non-Federal entity must use one of the following methods of procurement. . . . (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. . . ." Cause Management had not established a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the School Corporation's management establish a system of internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-003 Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, COVID-19 - School Breakfast Program, National School Lunch Program, COVID-19 - National School Lunch Program Assistance Listings Numbers: 10.553, 10.555 Federal Award Number and Year (or Other Identifying Number): FY 2020-21 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. One of two small purchases tested did not comply. The School Corporation did not obtain price or rate quotes for purchases of milk exceeding $10,000 from an adequate number of sources, which fell under the small purchase procedures. The lack of internal controls and noncompliance was isolated to milk procurements made during fiscal year 2020-2021. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." INDIANA STATE BOARD OF ACCOUNTS 18 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 2 CFR 200.318 states in part: "(a) The non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations provided that the procurements conform to applicable Federal law and the standards identified in this part. . . . (i) The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. . . ." 2 CFR 200.320 states in part: "The non-Federal entity must use one of the following methods of procurement. . . . (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. . . ." Cause Management had not established a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the School Corporation's management establish a system of internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-002 Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers and Years (or Other Identifying Numbers): 21611-011-PN01, 21619-011-PN01, 22611-011-PN01 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The School Corporation was a member of the East Central Indiana Special Services Cooperative (Cooperative). The Cooperative operated the special education programs on behalf of the School Corporation. Because the grant agreements were between the Indiana Department of Education and the School Corporation, the School Corporation was ultimately responsible for compliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The Cooperative entered into one applicable contract during the audit period, but did not perform procedures to ensure compliance with requirements regarding verification that the vendor was not suspended or debarred from participation in federal programs. The lack of internal controls and noncompliance were systemic issues throughout the audit period. INDIANA STATE BOARD OF ACCOUNTS 16 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Criteria 2 CFR 200.303 states in part: "The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 180.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person." 2 CFR 200.214 states: "Non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities." Cause Management had not developed a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. INDIANA STATE BOARD OF ACCOUNTS 17 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Recommendation We recommended that the School Corporation's management establish effective internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-002 Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers and Years (or Other Identifying Numbers): 21611-011-PN01, 21619-011-PN01, 22611-011-PN01 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The School Corporation was a member of the East Central Indiana Special Services Cooperative (Cooperative). The Cooperative operated the special education programs on behalf of the School Corporation. Because the grant agreements were between the Indiana Department of Education and the School Corporation, the School Corporation was ultimately responsible for compliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The Cooperative entered into one applicable contract during the audit period, but did not perform procedures to ensure compliance with requirements regarding verification that the vendor was not suspended or debarred from participation in federal programs. The lack of internal controls and noncompliance were systemic issues throughout the audit period. INDIANA STATE BOARD OF ACCOUNTS 16 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Criteria 2 CFR 200.303 states in part: "The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 180.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person." 2 CFR 200.214 states: "Non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities." Cause Management had not developed a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs There were no questioned costs identified. INDIANA STATE BOARD OF ACCOUNTS 17 FRANKLIN COUNTY COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Recommendation We recommended that the School Corporation's management establish effective internal controls to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Listing Numbers and Titles: COVID-19 ? 84.425D ? Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425U ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425W ? American Rescue Plan Elementary and Secondary School Emergency relief Fund Federal Award Numbers: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2022), S425W210011 (Year: 2021) Questioned Costs: $117,383 Description: A review of expenditures charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Background Information: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. ESSER funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Education (ED). GaDOE was responsible for distributing funds to LEAs and overseeing the expenditure of funds by LEAs. ESSER funds totaling $8,670,356.56 were expended and reported on the Murray County Board of Education?s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2022. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 ? Internal Controls. Provisions included in the Uniform Guidance, Section 200.403 ? Factors Affecting Allowability of Costs state that ?costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity? (h) Cost must be incurred during the approved budget period?? Additionally, provisions included in the Uniform Guidance, Section 200.77 state, ?Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.? Condition: A sample of 60 non-personal services expenditures was randomly selected for testing using a nonstatistical sampling approach. Seven individually significant items were also selected for testing. These expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, it was noted that subscription bundles and licenses were paid for six-year and ten-year periods. Because the period of performance for this funding ends on September 30, 2024 and the liquidation period for the program ends 120 days thereafter, $117,383 of these expenditures were incurred after the period of performance and deemed unallowable. Questioned Costs: Known questioned costs of $117,383 were identified for expenditures that were not incurred during the appropriate period of performance. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. The following Assistance Listing Number was affected by known and likely questioned costs: 84.425U. Cause: In discussing these deficiencies with management, they stated per the guidance at the time, the School District believes that the multi-year contract was the best fiscally responsible use of ESSER funds. The science curriculum, along with the materials, comes with no reoccurring costs. Student workbooks are shipped throughout the course of the contract at no additional cost to the district. The vendor provided a multi-year discount for the materials, along with the grade level curriculum, that was a direct savings to the district. Effect: The School District is not in compliance with the Uniform Guidance, ED, or GaDOE guidance related to the ESSER program. Failure to ensure that appropriate policies and procedures are followed when expending federal funds may expose the School District to unnecessary financial strains and shortages as GaDOE may require the School District to return funds associated with unallowable expenditures. Recommendation: The School District should review current internal control procedures related to ESSER program expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that expenditures will fall within the respective federal program?s period of performance before expending Federal program funds. Views of Responsible Officials: We concur with this finding.
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Listing Numbers and Titles: COVID-19 ? 84.425D ? Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425U ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425W ? American Rescue Plan Elementary and Secondary School Emergency relief Fund Federal Award Numbers: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2022), S425W210011 (Year: 2021) Questioned Costs: $117,383 Description: A review of expenditures charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Background Information: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. ESSER funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Education (ED). GaDOE was responsible for distributing funds to LEAs and overseeing the expenditure of funds by LEAs. ESSER funds totaling $8,670,356.56 were expended and reported on the Murray County Board of Education?s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2022. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 ? Internal Controls. Provisions included in the Uniform Guidance, Section 200.403 ? Factors Affecting Allowability of Costs state that ?costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity? (h) Cost must be incurred during the approved budget period?? Additionally, provisions included in the Uniform Guidance, Section 200.77 state, ?Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.? Condition: A sample of 60 non-personal services expenditures was randomly selected for testing using a nonstatistical sampling approach. Seven individually significant items were also selected for testing. These expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, it was noted that subscription bundles and licenses were paid for six-year and ten-year periods. Because the period of performance for this funding ends on September 30, 2024 and the liquidation period for the program ends 120 days thereafter, $117,383 of these expenditures were incurred after the period of performance and deemed unallowable. Questioned Costs: Known questioned costs of $117,383 were identified for expenditures that were not incurred during the appropriate period of performance. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. The following Assistance Listing Number was affected by known and likely questioned costs: 84.425U. Cause: In discussing these deficiencies with management, they stated per the guidance at the time, the School District believes that the multi-year contract was the best fiscally responsible use of ESSER funds. The science curriculum, along with the materials, comes with no reoccurring costs. Student workbooks are shipped throughout the course of the contract at no additional cost to the district. The vendor provided a multi-year discount for the materials, along with the grade level curriculum, that was a direct savings to the district. Effect: The School District is not in compliance with the Uniform Guidance, ED, or GaDOE guidance related to the ESSER program. Failure to ensure that appropriate policies and procedures are followed when expending federal funds may expose the School District to unnecessary financial strains and shortages as GaDOE may require the School District to return funds associated with unallowable expenditures. Recommendation: The School District should review current internal control procedures related to ESSER program expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that expenditures will fall within the respective federal program?s period of performance before expending Federal program funds. Views of Responsible Officials: We concur with this finding.
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Listing Numbers and Titles: COVID-19 ? 84.425D ? Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425U ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425W ? American Rescue Plan Elementary and Secondary School Emergency relief Fund Federal Award Numbers: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2022), S425W210011 (Year: 2021) Questioned Costs: $117,383 Description: A review of expenditures charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Background Information: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. ESSER funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Education (ED). GaDOE was responsible for distributing funds to LEAs and overseeing the expenditure of funds by LEAs. ESSER funds totaling $8,670,356.56 were expended and reported on the Murray County Board of Education?s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2022. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 ? Internal Controls. Provisions included in the Uniform Guidance, Section 200.403 ? Factors Affecting Allowability of Costs state that ?costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity? (h) Cost must be incurred during the approved budget period?? Additionally, provisions included in the Uniform Guidance, Section 200.77 state, ?Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.? Condition: A sample of 60 non-personal services expenditures was randomly selected for testing using a nonstatistical sampling approach. Seven individually significant items were also selected for testing. These expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, it was noted that subscription bundles and licenses were paid for six-year and ten-year periods. Because the period of performance for this funding ends on September 30, 2024 and the liquidation period for the program ends 120 days thereafter, $117,383 of these expenditures were incurred after the period of performance and deemed unallowable. Questioned Costs: Known questioned costs of $117,383 were identified for expenditures that were not incurred during the appropriate period of performance. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. The following Assistance Listing Number was affected by known and likely questioned costs: 84.425U. Cause: In discussing these deficiencies with management, they stated per the guidance at the time, the School District believes that the multi-year contract was the best fiscally responsible use of ESSER funds. The science curriculum, along with the materials, comes with no reoccurring costs. Student workbooks are shipped throughout the course of the contract at no additional cost to the district. The vendor provided a multi-year discount for the materials, along with the grade level curriculum, that was a direct savings to the district. Effect: The School District is not in compliance with the Uniform Guidance, ED, or GaDOE guidance related to the ESSER program. Failure to ensure that appropriate policies and procedures are followed when expending federal funds may expose the School District to unnecessary financial strains and shortages as GaDOE may require the School District to return funds associated with unallowable expenditures. Recommendation: The School District should review current internal control procedures related to ESSER program expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that expenditures will fall within the respective federal program?s period of performance before expending Federal program funds. Views of Responsible Officials: We concur with this finding.
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Listing Numbers and Titles: COVID-19 ? 84.425D ? Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425U ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 ? 84.425W ? American Rescue Plan Elementary and Secondary School Emergency relief Fund Federal Award Numbers: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2022), S425W210011 (Year: 2021) Questioned Costs: $117,383 Description: A review of expenditures charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Background Information: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. ESSER funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Education (ED). GaDOE was responsible for distributing funds to LEAs and overseeing the expenditure of funds by LEAs. ESSER funds totaling $8,670,356.56 were expended and reported on the Murray County Board of Education?s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2022. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 ? Internal Controls. Provisions included in the Uniform Guidance, Section 200.403 ? Factors Affecting Allowability of Costs state that ?costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity? (h) Cost must be incurred during the approved budget period?? Additionally, provisions included in the Uniform Guidance, Section 200.77 state, ?Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.? Condition: A sample of 60 non-personal services expenditures was randomly selected for testing using a nonstatistical sampling approach. Seven individually significant items were also selected for testing. These expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, it was noted that subscription bundles and licenses were paid for six-year and ten-year periods. Because the period of performance for this funding ends on September 30, 2024 and the liquidation period for the program ends 120 days thereafter, $117,383 of these expenditures were incurred after the period of performance and deemed unallowable. Questioned Costs: Known questioned costs of $117,383 were identified for expenditures that were not incurred during the appropriate period of performance. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. The following Assistance Listing Number was affected by known and likely questioned costs: 84.425U. Cause: In discussing these deficiencies with management, they stated per the guidance at the time, the School District believes that the multi-year contract was the best fiscally responsible use of ESSER funds. The science curriculum, along with the materials, comes with no reoccurring costs. Student workbooks are shipped throughout the course of the contract at no additional cost to the district. The vendor provided a multi-year discount for the materials, along with the grade level curriculum, that was a direct savings to the district. Effect: The School District is not in compliance with the Uniform Guidance, ED, or GaDOE guidance related to the ESSER program. Failure to ensure that appropriate policies and procedures are followed when expending federal funds may expose the School District to unnecessary financial strains and shortages as GaDOE may require the School District to return funds associated with unallowable expenditures. Recommendation: The School District should review current internal control procedures related to ESSER program expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that expenditures will fall within the respective federal program?s period of performance before expending Federal program funds. Views of Responsible Officials: We concur with this finding.
2022-004 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal awards. Condition: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program. Cause: The Home did not have an adequate internal control policy in place to ensure review and approval over the reserve fund. Effect: The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: Sampling was not used. The Home has one required reserve account that was tested. Repeat Finding from Prior Years: No Recommendation: We recommend that the Home enhance internal control policies to ensure that formal documentation of reviews is present. Views of Responsible Officials: Management agrees with the finding.
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-004: Internal Control Over Compliance and Compliance with Cash Management U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payment Program Grant Award Numbers Under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority January 1, 2016 through December 31, 2035 Criteria ? CFR ?200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over cash management process. Condition ? During our testing of cash management, we noted exceptions on the subsidy payment received in advanced were not appropriately applied based on executed tenant certifications, resulting in the net overcharging of subsidy rent. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that proper matching of the subsidy amount per tenant certification was performed to evidence accurate subsidy request and that an appropriate level of review and approval was completed prior to charging costs to a federal program. Effect ? The lack of adherence to the established internal control policies and procedures with respect to review of transactions to ensure system-generated receipt based on tenant certification is matched to the subsidy payment received can lead to noncompliance with federal statutes, regulations, and the provisions of grant agreements, which could ultimately lead to disallowed costs for the major programs. Questioned Costs ? $1,547 Context We sampled 36 rent subsidy receipts for Section 8 Housing Assistance Payment Program and noted two items, totaling $68,763 did not agree to details of rent subsidy payments per tenant certifications, resulting in the net overcharging $1,547 of subsidy rent to the federal program. Repeat Finding ? This is not a repeat finding. Recommendation - We recommend that the Organization ensure its policies and procedure ensure that system-generated receipt based on tenant certification is properly matched to the subsidy payment received and reviewed on a timely manner, and that these policies and procedures are followed on a consistent basis
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.
2022-007: Internal Control over Compliance with Reporting Requirements Program: U.S. Department of Housing and Urban Development AL Number: 14.195 AL Name: Section 8 Housing Assistance Payments Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Milwaukee Housing Authority February 4, 2009 through February 4, 2024 City of Milwaukee Housing Authority January 27, 2014 through January 27, 2029 City of Madison Housing Authority June 1, 2016 through May 31, 2031 City of Madison Housing Authority June 20, 2018 through June 20, 2033 Dane County Housing Authority June 1, 2016 through May 29, 2031 Dane County Housing Authority June 20, 2018 through June 20, 2033 Milwaukee County Housing July 15, 2011 through July 15, 2026 Chicago Housing Authority March 1, 2012 through February 28, 2041 Chicago Housing Authority March 1, 2012 through March 31, 2043 Chicago Housing Authority April 1, 2013 through March 31, 2044 Chicago Housing Authority August 27, 2014 through July 31, 2044 Chicago Housing Authority January 1, 2016 through December 31, 2035 Chicago Housing Authority January 9, 2020 through December 31, 2034 Chicago Housing Authority January 23, 2020 through December 31, 2034 Chicago Housing Authority March 1, 2020 through February 28, 2050 Program: U.S. Department of Housing and Urban Development AL Number: 14.249 AL Name: Section 8 Moderate Rehabilitation Single Room Occupancy Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period Chicago Housing Authority March 12, 2020 through March 13, 2022 Chicago Housing Authority December 17, 2020 through December 16, 2022 Program: U.S. Department of Housing and Urban Development AL Number: 14.239 AL Name: Home Investment Partnerships Program Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago April 22, 2019 through April 21, 2034 City of Chicago June 15, 1993 through July 13, 2033 City of Chicago October 3, 2003 through July 2050 Illinois Housing Development Authority January 16, 1997 through January 16, 2027 City of Milwaukee April 17, 2008 through April 21, 2028 City of Milwaukee November 1, 2017 through October 31, 2051 City of Milwaukee August 21, 2020 through August 20, 2040 Program: U.S. Department of Housing and Urban Development AL Number: 14.181 AL Name: Supportive Housing for Persons with Disabilities (Section 811) Grant Award Numbers under the Uniform Guidance Requirements: Pass-Through Entity Award Period City of Chicago January 1, 2003 through January 1, 2043 City of Chicago March 30, 2007 through March 30, 2039 Program: U.S. Department of State AL Number: 19.016 AL Name: Iraq Assistance Program Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SLMAQM19GR2288 September 29, 2019 through June 30,2022 Program: U.S. Department of State AL Number: 19.518 AL Name: Overseas Refugee Assistance Program for Western Hemisphere Grant Award Numbers Under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO20CA0209 September 20, 2020 through September 29, 2021 N/A September 20, 2021 through September 29, 2022 Program: U.S. Department of Veterans Affairs AL Number: 64.033 AL Name: VA Supportive Services for Veteran Families Program Grant Award Numbers under the Uniform Guidance Requirements: Direct Award Number Award Period SPRMCO19CA0226 December 1, 2020 through June 30, 2022 N/A December 1, 2020 through June 30, 2022 N/A February 1, 2021 through September 30, 2022 SPRMCO20CA0209 October 1, 2019 through September 30, 2022 Criteria ? CFR ?200.303 Internal Controls, section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition ? During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Questioned Costs ? There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports. Effect - Failure to properly track all reporting submission deadlines could lead to delayed funding. Repeat Finding - This finding is not a repeat finding. Recommendation - We recommend management adhere to its documented policies and procedures and the documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Further, we recommend management implement a policy of formally tracking all required reports and submission deadlines to address the delayed submissions identified above. Views of Responsible Officials - Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis.