Finding 392643 (2023-002)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2024-04-09
Audit: 302955
Organization: Mesa Independent Living (CA)

AI Summary

  • Core Issue: Funds from the Homekey Round 2 program were not held in an interest-bearing account, violating compliance requirements.
  • Impacted Requirements: All received funds must be maintained in an interest-bearing account as per federal program guidelines.
  • Recommended Follow-up: Transfer any remaining funds into an interest-bearing account to ensure compliance moving forward.

Finding Text

• Information on the federal program: California Department of Housing and Community Development Finding 2023-2: Pass-through County of Ventura: Homekey Round 2 • Criteria or specific requirement: Received funds were to be held in an interest-bearing account. • Condition: Funds were not held in an interest-bearing account. • Questioned costs: No matters were reported • Context: No matters were reported • Effect: Not in compliance due to funds not being held in an interest-bearing account. • Cause: Funds were not held an interest-bearing account. • Recommendation: Remainder of funds should be transferred into an interest-bearing account. • Management’s response: The majority of Homekey Round 2 funds were spent upon receipt in order to satisfy a bridge loan to purchase the subject property.

Corrective Action Plan

Finding: 2023-2 MESA's Accounting Manual has been amended to include the following language under the Division of Responsibilities: Operations Director reviews all incoming and outgoing invoices. Upon review and approval of an invoice, the Operations Director signs and dates the invoice, and presents it to the Executive Director for review. The Executive Director reviews all invoices and signs and dates all invoices upon approval prior to payment.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 392642 2023-001
    Significant Deficiency
  • 392644 2023-003
    Significant Deficiency
  • 392645 2023-001
    Significant Deficiency
  • 392646 2023-002
    Significant Deficiency
  • 969084 2023-001
    Significant Deficiency
  • 969085 2023-002
    Significant Deficiency
  • 969086 2023-003
    Significant Deficiency
  • 969087 2023-001
    Significant Deficiency
  • 969088 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Department of the Treasury $1.20M