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Corrective Action Plans

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Finding 522763 (2024-001)
Significant Deficiency 2024
Hrc Communities, Inc.
GA
Questioned Costs HUD Housing Programs
1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater th...
1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater than the tenant security deposit liabilities. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure security deposits are recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will establish controls to guarantee that tenant security deposits are equal to or greater than the tenant security deposit liabilities.
View Audit 342149 Questioned Costs: $1
Finding 522762 (2024-002)
Significant Deficiency 2024
The Cottages at Beaufort Ii, Inc.
GA
Questioned Costs HUD Housing Programs
2. 2024-02 i. Comments on Finding: In 2024, there were payments made for non project expenses. The result is that the Project is not in compliance with HUD requirements. We recommend that management review procedures surrounding payments to vendors and ensure they are paying for Project expenses. ii...
2. 2024-02 i. Comments on Finding: In 2024, there were payments made for non project expenses. The result is that the Project is not in compliance with HUD requirements. We recommend that management review procedures surrounding payments to vendors and ensure they are paying for Project expenses. ii. Actions Taken or Planned: Policies and procedures will be reviewed to prevent future payment of non Project expenses.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Review of old controls or the implementation of new controls to avoid future noncompliance with HUD.
View Audit 342148 Questioned Costs: $1
Finding 522761 (2024-001)
Material Weakness 2024
The Cottages at Beaufort Ii, Inc.
GA
HUD Housing Programs Questioned Costs
1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to make sure that property insurance coverage was in place at year-end. The effect is that the Project is not in comp...
1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to make sure that property insurance coverage was in place at year-end. The effect is that the Project is not in compliance with HUD requirements. We recommend that management ensure controls are in place so that there is proper insurance coverage at year-end. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure property insurance coverage is recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will enroll into a insurance policy covering 12/31/2024.
View Audit 342148
Finding 522760 (2024-001)
Material Weakness 2024
The Cottages at Beaufort, Inc.
GA
HUD Housing Programs Questioned Costs
1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to ensure property insurance coverage was in place at year-end. The effect is that the project is not in compliance w...
1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to ensure property insurance coverage was in place at year-end. The effect is that the project is not in compliance with HUD requirements. We recommend that management ensure controls are in place so that there is proper insurance coverage at year-end. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure property insurance coverage is recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will enroll into an insurance policy covering 12/31/2024.
View Audit 342147
Finding 522751 (2024-001)
Significant Deficiency 2024
The Housing Authority of the City of Auburn, Alabama
AL
Questioned Costs HUD Housing Programs Eligibility
A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a t...
A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a total of forty (40) Moving to Work resident files reviewed. In the TBV file review, one (1) instance of a resident's income being miscalculated on HUD form 50058 was noted. The Authority understated the resident's income which resulted in a lower rent charge amount than expected. Also in the TBV file review, one (I) instance of the Authority issuing a double payment of HAP funding to a landlord was noted. The total amount of the overpayment was $2,006 which has since been requested back from the property owner. C. Background Information Due to organizational restructuring, the HCV Manager moved to the Multi-family Housing department and the new HCV Manager was an internal promotion from within the HCV Department leaving a vacancy in the PBV Caseworker position. In addition, the TBV Caseworker resigned in November 2023 and was replaced by a new staff member in December 2023. The HCV application/in-take position also had turnover during the fiscal year, resulting in a relatively inexperienced HCV staff for a significant portion of the fiscal year. Due to the new staff, HCV has devoted significant resources to train new staff and implement internal control measures to minimize non-compliance and reduce errors; however, the process is still ongoing and will be continually evaluated and adjusted to ensure compliance with HUD's regulatory requirements. D. Controls to Correct the Deficiency In an effort to correct the finding noted above, the Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE2025: a. HCV Manager will perform a comprehensive audit of tenant files for existing tenants to identify any additional deficiencies and assess the need for staff training. b. HCV Manager will perform monthly file reviews on all recertifications completed during FYE2025 to identify rent calculation errors and compliance issues and assess the need for staff training. c. During FYE2025, the Chief Operating Officer (COO) will perform quality controls by randomly selecting departmental files for review. d. To eliminate HAP Disbursement Errors, monthly HAP Requests will be prepared by the Caseworker and reviewed by the IICV Manager and COO prior to submission to the Chief Executive Officer (CEO) for final review and approval. e. Other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2025
View Audit 342124 Questioned Costs: $1
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2024-004: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should ensure that all withdrawals from the replacement reserve account are accompanied by an approved form HUD-9250. Action Taken: Staff training has been provided to ensure proper procedures are...
FINDING No. 2024-004: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should ensure that all withdrawals from the replacement reserve account are accompanied by an approved form HUD-9250. Action Taken: Staff training has been provided to ensure proper procedures are followed. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954- 835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 342089
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2024-003: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should ensure that excess residual receipts funds are authorized by HUD for withdrawal prior to offsetting the funds against monthly HAP vouchers to avoid those funds not being available for use i...
FINDING No. 2024-003: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should ensure that excess residual receipts funds are authorized by HUD for withdrawal prior to offsetting the funds against monthly HAP vouchers to avoid those funds not being available for use in operations. Action Taken: Staff training has been provided to ensure proper procedures are followed.
View Audit 342089
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that replacement reserve monthly deposits are increased at a factor in line with the authorized OCAF rental increase or HUD stipulated factor and that the cor...
FINDING No. 2024-002: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that replacement reserve monthly deposits are increased at a factor in line with the authorized OCAF rental increase or HUD stipulated factor and that the correct required monthly amount is deposited into the replacement reserve account. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 342089
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Co...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2023 through June 30, 2024 The findings for the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that proper initial eligibility procedures are conducted for potential tenants and that tenant files are accurately maintained. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate.
View Audit 342089
Finding 522695 (2024-001)
Significant Deficiency 2024
South Carolina Regional Housing Authority No. 3
SC
HUD Housing Programs Eligibility Significant Deficiency
Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be i...
Finding 2024-001 – Moving to Work Demonstration ALN 14.881 - Income Verification Requirements, Eligibility- Noncompliance & Significant Deficiency Corrective Action Plan: We are using the recommendations provided by the auditor's and are changing our file check list so that the EIV report will be included in all the necessary check list. Also, the HA staff will use hierarchy for documentation in order of priority for participants for the HCV program. • Up-front income verification (UIV) using HUD EJV system • Up-front income verification (UIV) using a non-HUD system • Written third-party verification provided by applicant or participant • Written third-party verification form • Oral third-party verification • Self-certification Person Responsible: Doris Jamison and Janie Robinson Anticipated Completion Date: June 30, 2025
View Audit 342050
Finding 522671 (2024-002)
Significant Deficiency 2024
Berkeley Housing Authority
CA
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 341981
Finding 522670 (2024-001)
Significant Deficiency 2024
Berkeley Housing Authority
CA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 341981
Finding 522666 (2024-001)
Significant Deficiency 2024
The Dowling Park Apartments, Inc.
FL
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and que...
U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Section 223(d) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Recommend Project Management reviews its internal control policies over the recording of transactions to ensure that all transactions are used for their intended purpose. Explanation of disagreement with audit finding: There was no disagreement with the audit finding. Action taken in response to finding: Management agreed that funds were erroneously used for HUD related operational expenditures and were replenished to the reserve account when the error was discovered by accounting staff. Procedures were changed to include all accounting personnel in communications regarding reserve funded projects. The contact person responsible for corrective action: Michael Willis, CFO of Advent Christian Village Planned completion date for corrective action plan: August 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Michael Willis, at (386)-658-5450.
View Audit 341951 Questioned Costs: $1
Whispering Hope, Inc.
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.
View Audit 341927 Questioned Costs: $1
Whispering Hope, Inc.
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
View Audit 341927
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting...
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 341882
Finding 522594 (2024-001)
Significant Deficiency 2024
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025
View Audit 341825
Finding 522588 (2024-001)
Significant Deficiency 2024
Housing for Rockdale Elders, Inc.
MA
HUD Housing Programs Questioned Costs Special Tests & Provisions
Management agrees with the finding and is in the process of revising internal controls to address this issue.
Management agrees with the finding and is in the process of revising internal controls to address this issue.
View Audit 341811 Questioned Costs: $1
Morning Calm Apt
WA
HUD Housing Programs Questioned Costs Cash Management
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Audito...
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400 into the residual receipts account to refund the unapproved withdrawals. Management should also contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: The board had decided to change property management firms because of the history and severity of financial statement findings and major program fundings prior to the discovery of the unrecorded expenses. The board believes that the new management firm has a properly designed and functioning system of internal controls to prevent such future occurrences. As a result of the discovered unpaid invoices discussed in Finding 2024-001, property management will be unable to make the required residual receipts reserve deposit and pay all vendors without a rent increase from HUD. Management plans to contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary.
View Audit 341741
Morning Calm Apt
WA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended June 30, 2023, only $2,702 of the required ...
FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended June 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the account behind schedule by another $13,510, for a total deficiency of $17,563; for the year ended June 30, 2024, only $5,404 of the required $16,212 in deposits were made, leaving the account behind schedule by another $10,808, for a total cumulative deficiency of $28,371. Auditor Recommendation: Management should institute a monitoring process to ensure all required monthly deposits to the replacement reserve are made. Such processes could include initiating automatic recurring monthly transfers with the financial institution that maintains the replacement reserve account. We also recommend contacting the HUD project manager to develop a plan to pay all outstanding liabilities and fund the reserve account.. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: As a result of the discovered unpaid invoices discussed in Finding 2024-001, property management will be unable to make the required reserve deposits and pay all vendors without a rent increase from HUD. Management plans to contact the HUD Project Manager to develop a plan pay all vendors for amounts owed and fund the reserve account. A rent increase may be necessary.
View Audit 341741
Marysville Quilceda Meadows
WA
Questioned Costs HUD Housing Programs Reporting
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT S3800-030 Statement of Condition: Management did make all of the required deposits to the replacement reserve at June 30, 2024. The annual deposits required were $8,892 but only $5,918 was deposited. S3800-045 Reporting Views of Responsible Official...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT S3800-030 Statement of Condition: Management did make all of the required deposits to the replacement reserve at June 30, 2024. The annual deposits required were $8,892 but only $5,918 was deposited. S3800-045 Reporting Views of Responsible Officials: Management will design controls to ensure all monthly deposits are made timely. S3800-080: Auditor Recommendation: Management should ensure that the required reserve deposits are made by the required due date. S3800-150: Actions Taken or to be Taken: Management concurs with the auditor’s recommendation, and will design controls to ensure all required deposits are made to the replacement reserve.
View Audit 341738
Finding 522423 (2024-001)
Significant Deficiency 2024
Albuquerque Housing Authority
NM
Questioned Costs HUD Housing Programs Significant Deficiency
2024-001-(2023-004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICINCY) AHA has implemented a training program for staff and is hiring a new position Compliance technical review. Responsible Party: Anticipated Completion Date: Finance Director February 2025
2024-001-(2023-004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICINCY) AHA has implemented a training program for staff and is hiring a new position Compliance technical review. Responsible Party: Anticipated Completion Date: Finance Director February 2025
View Audit 341712
Finding 522353 (2024-002)
Significant Deficiency 2024
Catskill Central School District
NY
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84....
U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84.425D) ARP Summer Enrichment (Assistance Listing# 84.425U) ARP Comprehensive After School (Assistance Listing# 84.425U) ARP ESSER III (Assistance Listing# 84.425U) Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria - Expenditures must be used to prevent, prepare for, and respond to COVID-19. These programs are authorized, as applicable, by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021, Pub. L. No. 116-260 (December 27, 2020), and the American Rescue Plan (ARP) Act of 2021, Pub. L. No. 117-2 (March 11, 2021). The regulations in 34 CRF Part 76 (State Administration), 2 CFR Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Award and 31 CFR Part 205 (Cash Management Improvement Act) apply to these programs. The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statues, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. ( d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local and tribal laws regarding privacy and responsibility over confidentiality. Condition/Context - We haphazardly sampled five COVID-19 - Education Stabilization Fund (ESF) expenditures. Our audit procedures found one disbursement where management overrode documented internal control procedures. We viewed invoices, purchase orders, and payment support and noted the disbursement was processed and paid without proper documentation to support the payment made and the payment was processed without the internal claims auditor's review prior to payment. Cause - Management override of established controls. Effect - Revenues and expenditures for one of the ESF grants were overstated prior to adjustment. Adjustment resulted in recording a receivable from the vendor and an offsetting liability to the passthrough agency providing the grant funding. Questioned Costs - None. The improper payment was subsequently adjusted out of expenditures. Recommendation - We recommend that the School District ensures that only disbursements that have been processed and approved by the internal claims auditor to be paid. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action - The Business Office will review and adhere to all cash disbursements procedures and protocols. Completion Date - Effective immediately. Respectfully Submitted, Dr. Brett Miller, Assistant Supt. for Business
View Audit 341608
Finding 522263 (2024-003)
Material Weakness 2024
Hall County Housing Authority
NE
Questioned Costs Subrecipient Monitoring Eligibility
Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper do...
Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper documents are retained in the tenant files. Finding 2024-002 Management will familiarize themselves with the requirements and guidelines of their ACOP to better ensure that the Authority is operating and maintaining its policies. Finding 2024-003 See Finding 2024-001.
View Audit 341542
The Open Door/cape Ann Food Pantry, Inc.
MA
HUD Housing Programs Reporting
Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the ...
Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the reports within the time period specified. Cause: Management was unaware of the thirty day deadline submit the required reports. Effect: The Organization is not in compliance with the federal award reporting requirements. Recommendation: The Organization should update its procedures to submit federal reports within the time period specified in the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with federal award agreements and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.
View Audit 341522
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