Ensure that documentation is maintained to support reimbursable cost receivables recorded on Ginnie Mae’s financial statements or write off the reimbursable costs receivables that are not valid or cannot be supported.
2020-FO-0002 | February 07, 2020
Audit of the Government National Mortgage Association’s Financial Statements for Fiscal Year 2019
Government National Mortgage Association
- Status2020-FO-0002-001-KOpenClosedClosed on August 12, 2020
- Status2020-FO-0002-001-LOpenClosedClosed on August 12, 2020
Establish audit trails to ensure that supporting documentation can be easily traced and verified to the recorded transactions in the general ledger.
- Status2020-FO-0002-002-AOpenClosedClosed on September 29, 2020
Establish and implement remedial action plans to document the implementation testing of the effectiveness of its internal control over financial reporting in accordance with OMB Circular A-123, appendix A.
- Status2020-FO-0002-002-BOpenClosedClosed on September 29, 2020
Update its internal controls descriptions to reflect controls in place and implement monitoring activities to ensure that it carries out the controls and documents their performance and results.
- Status2020-FO-0002-002-COpenClosedClosed on September 28, 2020
Resolve the issues identified with the mastersubservicers to improve the data quality and timing of the raw data received for SLDB monthly processing and minimize manual adjustments.
- Status2020-FO-0002-002-DOpenClosedClosed on September 28, 2020
Modify the standing operating procedures for the SLDB data quality checks that address mastersubservicer data deficiencies, data quality rules, and severity levels, to include periodic assessments of the appropriateness of the severity levels.
- Status2020-FO-0002-002-EOpenClosedClosed on August 19, 2020
Review VAPE data validation procedures to improve preventive controls to determine the reasonableness of the inbound VAPE data before SLDB processing.
- Status2020-FO-0002-002-FOpenClosedClosed on August 13, 2020
Implement the planned SLDB code fixes and enhancements to reduce future manual adjustments.
2020-LA-1001 | January 31, 2020
Community Action North Bay, Fairfield, CA, Did Not Administer Its Continuum of Care Program in Accordance With HUD Requirements
Community Planning and Development
- Status2020-LA-1001-001-AOpenClosed$577,670Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on May 05, 2021Support that it met its $161,957 matching contribution required for the $647,827 it drew down for expenses related to its four HUD-funded programs. If the Community cannot provide support, it should reimburse HUD $577,6707 from non-Federal funds.
- Status2020-LA-1001-001-BOpenClosedClosed on October 21, 2021
Develop and implement written policies and procedures to ensure that it maintains documentation to support matching contributions received in compliance with HUD requirements.
- Status2020-LA-1001-001-COpenClosed$15,163Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on July 17, 2020Repay HUD $15,163 from non-Federal funds for the rental assistance provided to five ineligible individuals.
- Status2020-LA-1001-001-DOpenClosed$26,676Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on August 17, 2021Support the eligibility of the 11 individuals who received rental assistance through its rapid rehousing program or repay HUD $26,676 from non-Federal funds.
- Status2020-LA-1001-001-EOpenClosed$5,493Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on November 10, 2021Work with HUD to determine the eligibility of current permanent supportive housing residents and if residents are determined ineligible, take appropriate action.
- Status2020-LA-1001-001-FOpenClosedClosed on November 01, 2021
Implement its written policies and procedures to ensure that only eligible individuals receive rapid rehousing assistance.
- Status2020-LA-1001-001-GOpenClosedClosed on July 30, 2021
Implement its written policies and procedures to ensure that individuals entering its permanent supportive housing are eligible.
- Status2020-LA-1001-001-HOpenClosed$17,025Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on March 25, 2021Support or repay HUD $17,025 from non-Federal funds for the questioned payroll costs charged to the programs.
- Status2020-LA-1001-001-IOpenClosedClosed on July 30, 2021
Develop and implement written policies and procedures to ensure accurate and complete reporting of staff hours charged to each program.
- Status2020-LA-1001-001-JOpenClosed$8,605Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Closed on March 25, 2021Support the validity of its indirect cost allocations or repay HUD $8,605 from non-Federal funds.
- Status2020-LA-1001-001-KOpenClosedClosed on August 04, 2021
Develop and implement an indirect cost allocation plan, which ensures that indirect costs are charged to the correct program.
- Status2020-LA-1001-001-LOpenClosedClosed on December 21, 2020
Provide technical assistance to the Community to ensure that its staff receives training on documentation of matching contributions and the use of program funds.