Finding 1170475 (2023-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-23

AI Summary

  • Core Issue: Restoration failed to submit five out of fifteen required monthly reports on time for the Weatherization Assistance Program and American Rescue Plan Act.
  • Impacted Requirements: Non-compliance with reporting deadlines set by the State of New York Division of Housing and Community Renewal for federal assistance programs.
  • Recommended Follow-Up: Restoration should prioritize adherence to reporting deadlines and address personnel instability to improve compliance.

Finding Text

Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal – Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report (CFR) and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that for the year ended June 30, 2023, monthly reports for Weatherization Assistance Program (WAP) ending 12/31/22, 01/31/23 and 04/30/23 which are due on the 20th day of the following month were submitted on 01/24/23, 02/21/23 and 05/22/23, respectively and the final CFR dated 06/30/23 was submitted on 09/25/23. While for American Rescue Plan Act (ARPA), monthly report ending 01/31/23 which is due on the 20th day of the following month was submitted on 02/21/23. Cause The Weatherization Assistance Program had undergone significant instability since fiscal year 2022, as evidenced by multiple turnover of personnel, affecting the over-all efficiency in the performance of these contracts. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance Questioned Costs None. Context Five of the Fifteen monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official The instability at the Weatherization Assistance Program was a direct result of the personnel situation. Management endeavored diligently to rectify such situation. After multiple attempts until towards the end of fiscal year 2025, it was then that the program was able to refocus and regain footing.

Corrective Action Plan

Reporting Finding: We noted that for the year ended June 30, 2023, monthly reports for Weatherization Assistance Program (WAP) ending 12/31/22, 01/31/23 and 04/30/23 which are due on the 20th day of the following month were submitted on 01/24/23, 02/21/23 and 05/22/23, respectively and the final CFR dated 06/30/23 was submitted on 09/25/23. While for American Rescue Plan Act (ARPA), monthly report ending 01/31/23 which is due on the 20th day of the following month was submitted on 02/21/23. Contact Person: Leah M. Sparrow, WAP Director Marrolin Beauzile, Accountant Corrective Actions Taken or Planned: In the later part of 2025 the agency has placed a new Program Director to oversee the program in 2025. Therefore, it was only until then that major changes began to show in our records. We plan to review the process of submitting monthly reports. We will conduct meetings with the staff responsible for submission to understand the reason for late submissions. Anticipated Completion Date: March 31, 2026.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1170473 2023-002
    Material Weakness Repeat
  • 1170474 2023-003
    Material Weakness Repeat
  • 1170476 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $934,000
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $521,565
59.059 CONGRESSIONAL GRANTS $174,289
93.569 COMMUNITY SERVICES BLOCK GRANT $99,999
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $36,408