Develop and implement policies and procedures to ensure that its required matching contributions are properly supported.

Reconcile the data included in its CAPER with the data in its financial management system and correct any inaccurate information reported to HUD.

Submit all supporting documentation showing the eligibility and propriety of the $47,720 in unsupported matching contributions towards the ESG program or reimburse the ESG program from non-Federal funds.

Develop a retention strategy for its subrecipients to ensure that documentation is readily available for review.

Update its records retention policy to meet HUD’s records retention requirements and notify its NSP subrecipients of the documentation retention requirements for the NSP grants.

Adequately support or reimburse its NSP3 grant subrecipient $53,760 from non-Federal funds for the disbursements not adequately supported.

Close out and deobligate the remaining balances on 2,741 expired homeless assistance contracts of $159,437,069.

Review the 1,110 identified inactive retained obligations with remaining balances totaling $229,327,332 and close out and deobligate amounts tied to obligations that are no longer valid or needed.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $11,463,971 in 189 program obligations and $13,640 in 10 administrative obligations marked for deobligation as of September 30, 2017.

Improve its procedures and controls to ensure that the County administers the program in accordance with Federal requirements.