| Community Development Block Grants/State's Program |
Housing did not issue management decisions on all audit findings within six months after the State‘s receipt of a local agency‘s audit report. |
2007-08 |
| The OMB Circular A-133 audit reports are received from the State Controller‘s Office (SCO), via the Audit Division, which distributes the audit finding information to program staff for action. The Audit Division has a Single Audit Information System database and a findings tracking Excel spreadsheet that has been used for the last 16 years. The Audit Division has a process to track the date the A-133 audits are sent to program staff, the date that findings are sent to recipients, and the date findings are resolved. Program staff issue management decisions for those findings that have been resolved.
However, not all of the management decision letters were issued within the six-month time frame. As a result, on December 22, 2010, management provided the Audit Division with the name of the program staff assigned to issue each management decision letter and the date each management decision letter is expected to be issued. As of January 28, 2011, all remaining management decision letters were issued. The Audit Division will monitor the due dates for the management decision letter so these letters will be issued in a timely manner. |
84 |
| HOME Investment Partnerships Program |
Housing did not issue management decisions related to subrecipients‘ U.S. Office of Management and Budget (OMB) Circular A-133 audit findings within the required six-month time frame. |
2007-08 |
| The OMB Circular A-133 audit reports are received from the State Controller‘s Office (SCO), via the Audit Division, which distributes the audit finding information to program staff for action. The Audit Division has a Single Audit Information System database and a findings tracking Excel spreadsheet that has been used for the last 16 years. The Audit Division has a process to track the date the A-133 audits are sent to program staff, the date that findings are sent to recipients, and the date findings are resolved. Program staff issue management decisions for those findings that have been resolved.
However, not all of the management decision letters were issued within the six-month time frame. As a result, on December 22, 2010, management provided the Audit Division with the name of the program staff assigned to issue each management decision letter and the date each management decision letter is expected to be issued. The Audit Division will monitor the due dates for the management decision letter so these letters will be issued in a timely manner. By February 28, 2011, Housing will issue the remaining management decision letters and be compliant with the six-month time frame. |
88 |
| HOME Investment Partnerships Program |
Housing has not resolved the uncertainty surrounding the accuracy of its excess match balances that carry forward from prior years. |
2007-08 |
| Housing is validating HOME Program balances of excess match and testing a sample of the current fiscal year match contributions and disbursements for accuracy. HUD has instructed Housing to complete its verification of the starting match balance before filing the fiscal year 2009-10 report. Housing will file the fiscal year 2009-10 report by April 29, 2011. |
79 |
| HOME Investment Partnerships Program |
Housing reported to the Department of Finance that it had more than $93 million in outstanding loans under the Home Investment Partnerships Program (HOME). However, Housing had not yet completed its reconciliation at the time it reported this information. As a result, the amount included on the Schedule of Federal Assistance has been potentially understated. |
2007-08 |
| Housing will identify the total amount of loans outstanding and complete its reconciliation by May 31, 2011. |
82 |
| Community Development Block Grants/State's Program |
Housing did not complete an adequate number of monitoring site visits to provide adequate oversight of its subrecipients. |
2008-09 |
| The CDBG Section will continue to improve its monitoring process. Beginning June 30, 2011, CDBG will complete a risk?based review of all active jurisdictions (those who have active contracts) by December 30 of each year to determine the 15 highest risk jurisdictions and monitor them. This will be the basis for the monitoring schedule created each year. Staff will be trained each year on the risk factors, the monitoring process, and correct data entry procedures for inputting monitoring data into Housing’s tracking system. |
86 |
| HOME Investment Partnerships Program |
Housing fell short of its goal to monitor 40 state recipients of HOME program funds, and in selecting which state recipients it monitored, it did not consistently choose those that it had determined to be at greatest risk for noncompliance. In addition, Housing has not issued letters notifying state recipients of the results of the reviews that were performed. |
2008-09 |
| By June 30, 2011, Housing will send letters to grantees for monitoring done in calendar year 2010. By June 30, 2011, Housing will perform a risk assessment on all state recipients that have had significant activity and develop a plan to monitor the 20 highest risk state recipients. By December 31, 2011, Housing will conduct on-site monitoring of these 20 highest-risk state recipients and send letters containing findings and concerns to the state recipients within 30 days of the monitoring visit. |
77 |
| HOME Investment Partnerships Program |
Housing fell short of its goal to monitor 40 state recipients of HOME program funds, and in selecting which state recipients it monitored, it did not consistently choose those that it had determined to be at greatest risk for noncompliance. In addition, Housing has not issued letters notifying state recipients of the results of the reviews that were performed. |
2008-09 |
| By June 30, 2011, Housing will send letters to grantees for monitoring done in calendar year 2010. By June 30, 2011, Housing will perform a risk assessment on all state recipients that have had significant activity and develop a plan to monitor the 20 highest risk state recipients. By December 31, 2011, Housing will conduct on-site monitoring of these 20 highest-risk state recipients and send letters containing findings and concerns to the state recipients within 30 days of the monitoring visit. |
77 |
