Corrective Action Plans

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Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...
Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will develop and implement to internal control policies to ensure waiting list selection notices are properly documented in client files, and voucher forms and HAP contracts are appropriately executed. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.
Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...
Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will assess the overall operations of the Housing Choice Voucher Program. The assessment will include the following: a review of the overall effectiveness of the current voucher department management, a review and comprehensive update of the Administrative Plan; comprehensive staff training on the proper implementation and correct calculation and documentation of HUD program eligibility requirements including but not limited to income, assets, and expenses related to deductions from annual income and other factors that affect the determination of adjusted income. HAPGC will also implement policies to ensure the timely completion of annual re-examinations, and the proper retainage of supporting documentation for re-examination actions. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Efforts will also be place on increasing staffing levels and decreasing the amount of time required to fill vacant positions. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.
View Audit 302221 Questioned Costs: $1
Oversight agency for audit: U.S. Department of Housing and Urban Development Mount St. Mary's Housing Development Fund Company, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: EFPR Group, CPA...
Oversight agency for audit: U.S. Department of Housing and Urban Development Mount St. Mary's Housing Development Fund Company, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 6390 Main Street, Suite 200 Williamsville, NY 14221 Audit period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section I of the schedule, Summary of Auditors’ Results, does not include findings and is not addressed. (A) Findings - Financial Statement Audit None (B) Findings - Federal Award Programs Audits U.S. Department of Housing and Urban Development (1) Finding 2023-001: Section 202 Capital Advance Funding and Project Rental Assistance Contract, Assistance Listing Number 14.157 (a) Recommendation: The Company should collect the balance due as soon as possible. (b) Action Taken: In March 2024, the Company obtained the final payment to repay the $11,700 of past due receivables. Management has established a new report to monitor the shared expenses on a monthly basis and ensure timely payment of shared expenses. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call James Lonergan at 716-847-1635. Sincerely yours, _____________________________ James Lonergan, Executive Director
Finding 392042 (2023-001)
Significant Deficiency 2023
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: Surplus cash in the amount of $29,198 from the surplus cash calculation for the year ended December 31, 2022, was not deposited into the residual receipts account until January 2024. Comments on the...
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: Surplus cash in the amount of $29,198 from the surplus cash calculation for the year ended December 31, 2022, was not deposited into the residual receipts account until January 2024. Comments on the Finding and Each Recommendation Management anticipated receiving formal notification from HUD for the amount due after the audit had been completed and submitted to the Agency. Management will implement procedures in order to remit surplus cash payments due to the residual receipts account within the 90 days following fiscal year end going forward. Actions Taken on the Finding Management remitted the payment due to the residual receipts account in January 2024. Management will remit surplus cash payments due to the residual receipts account within the 90 days following fiscal year end going forward. CAP prepared by: Joshua Sroka President Atlas Realty Management Company 814-536-3573 Anticipated completion date: March 31, 2024
View Audit 302169 Questioned Costs: $1
Finding: 2023-001 - Housing Insprections. Name of Contact Person: Steven Henriquez, Chief Financial Officer. Corrective Action Plan: We have corrected the missing inspections that happened due to a staffing shortage at the time. Moving forward, all new move-ins and move-outs are to be inspected by C...
Finding: 2023-001 - Housing Insprections. Name of Contact Person: Steven Henriquez, Chief Financial Officer. Corrective Action Plan: We have corrected the missing inspections that happened due to a staffing shortage at the time. Moving forward, all new move-ins and move-outs are to be inspected by CHF staff, with repairs to be done to correct any deficiencies. Proposed Implementation Date: Implemented December 31, 2023.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The Supplemental Nutrition and Assistance Program office has worked with Statewide Branch and Staff Development offices to address refresher training ass...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The Supplemental Nutrition and Assistance Program office has worked with Statewide Branch and Staff Development offices to address refresher training associated with budget calculations including the documentation and input of all data correctly. The Department is also in process of finalizing the new eligibility system – Benefit Eligibility Solution – slated to rollout statewide by late October 2024. As a condition of system rollout, all staff will be required to go through system training which will include a reinforcement of data entry practices and documentation requirements as a condition of eligibility determination. Expected Completion Date: October 31, 2024 Responding Officials: Ginet Hayes, Supplemental Nutrition and Assistance Administrator
View Audit 302108 Questioned Costs: $1
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all re...
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.
Finding No. 2023-016 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Number 14.871, Housing Voucher Cluster: Section 8 Housing Choice Vouchers Corrective Action(s): During the pandemic, HPD adopted HUD CARES Act waivers, intended to minimize health ...
Finding No. 2023-016 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Number 14.871, Housing Voucher Cluster: Section 8 Housing Choice Vouchers Corrective Action(s): During the pandemic, HPD adopted HUD CARES Act waivers, intended to minimize health and safety risks to applicants, participants, owners and staff, and which included the temporary suspension of adverse actions. Although HPD continued to request recertification packages during the period of the waivers until today, from February 2020 through December 2021, HPD did not penalize families who did not submit complete recertification packages. Additionally, HPD is among the City agencies that experienced a staff retention crisis, with attrition rates among its Rental Subsidy Program administrative teams swelling from 12 percent in 2020 to 27 percent in 2022. During the audit period, HPD was experiencing its highest vacancy rate. This meant standard recertifications were delayed because participants did not respond to recertification packages they were asked to complete, HPD did not have the capacity to revoke subsidies for those who did not comply, and the agency had significant backlog as a result of staff vacancies. Though HPD’s vacancy rate improved, it takes significant time to train and prepare staff to do the work. Finally, even though HPD’s COVID-era policies involving adverse action have ceased and normal processes are now in effect, due process requires intensive tracking and follow up to ideally have participants comply with requirements but if necessary to terminate assistance for those who do not comply. Therefore, there will be a significant lag between the re-implementation of HPD’s policy to take enforcement actions when recertification packages are not completed or missing and HPD’s actually terminating assistance. Corrective Action(s): 1. Build on existing systems to more closely track recertifications that are mailed and not returned. 2. Develop more robust digital operations that were started during the pandemic leading to reporting capabilities that will help with tracking overdue recertifications. 3. Work more closely with Community Based Organizations that can assist participants complete and return recertification package. 4. Continue close coordination to implement the Housing Access and Stability staffing plan and identify priority hires to onboard critically needed staff timely. 5. Invest in a training team to meet the training needs of new staff. Anticipated Completion Date: April 2025 Person(s) Responsible for Implementation: Dinsiri Fikru, Assistant Commissioner, Division of Program Policy and Innovation, Office of Housing Access and Stability FIKRUD@hpd.nyc.gov
Finding No. 2023-015 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance P...
Finding No. 2023-015 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation Corrective Action(s): These deficiencies result from HPD adopting HUD CARES Act waivers, intended to minimize health and safety risks to applicants, participants, owners and staff, and which included the temporary suspension of inspections and adverse actions. HPD conducted limited inspections and did not take enforcement action during the waiver period of 2/1/2020 through 12/31/2021. These waivers ended in 2022 in the midst of a significant HPD staffing shortage. HPD is among the City agencies that experienced a staff retention crisis, with attrition rates among its Housing Maintenance Code inspection team that mirrored the 27 percent experienced in HPD’s rental subsidy program administration team. Although HPD’s COVID-era policies have ceased, and normal processes are now in effect, it will take a significant period of time for full standard operations to resume. Corrective Action(s): 1. Develop a detailed tracking process for routine inspection scheduling. 2. Prioritize inspections for units that are upcoming or those that have gone the longest without an inspection. 3. Develop a detailed tracking and follow up process for enforcing failed inspections. 4. Make every effort to ensure staff vacancy rates are addressed through in house recruitment or other means as needed. Anticipated Completion Date: April 2025 Person(s) Responsible for Implementation: Dinsiri Fikru, Assistant Commissioner, Division of Program Policy and Innovation, Office of Housing Access and Stability FIKRUD@hpd.nyc.gov
Finding No. 2023-014 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance P...
Finding No. 2023-014 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation Corrective Action(s): During the pandemic, HPD adopted HUD CARES Act waivers, intended to minimize health and safety risks to applicants, participants, owners and staff, and which included the temporary suspension of adverse actions. Although HPD continued to request recertification packages during the period the waivers, February 2020 through December 2021, HPD did not penalize families who did not submit complete recertification packages at that time until more recently. Additionally, HPD is among the City agencies that experienced a staff retention crisis, with attrition rates among its Rental Subsidy Program administrative teams swelling from 12 percent in 2020 to 27 percent in 2022. During the audit period, HPD was experiencing its highest vacancy rate. This meant standard recertifications were delayed because participants did not respond to recertification packages they were asked to complete, HPD did not have the capacity to revoke subsidies for those who did not comply, and the agency had significant backlog as a result of staff vacancies. Though HPD’s vacancy rate improved, it takes significant time to train and prepare staff to do the work. Finally, even though HPD’s COVID-era policies involving adverse action have ceased and normal processes are now in effect, due process requires intensive tracking and follow-up to ideally have participants comply with requirements (but if necessary to terminate assistance for those who do not comply). Therefore, there will be a significant lag between the re-implementation of HPD’s policy to take enforcement actions when recertification packages are not completed or missing and HPD’s actually terminating assistance. Corrective Action(s): 1. Build on existing systems to more closely track recertifications that are mailed and not returned. 2. Develop more robust digital operations that were started during the pandemic leading to reporting capabilities that will help with tracking overdue recertifications. 3. Work more closely with Community Based Organizations that can assist participants complete and return recertification package. 4. Continue close coordination to implement the Housing Access and Stability staffing plan and identify priority hires to onboard critically needed staff timely. 5. Invest in a training team to meet the training needs of new staff. Anticipated Completion Date: April 2025 Person(s) Responsible for Implementation: Dinsiri Fikru, Assistant Commissioner, Division of Program Policy and Innovation, Office of Housing Access and Stability FIKRUD@hpd.nyc.gov
Finding 391561 (2023-005)
Significant Deficiency 2023
Finding No. 2023-005 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Numbers 14.241, Housing Opportunities for Persons with AIDS (HOPWA) Corrective Action(s): HASA will enhance its data management system to flag housing units where rent amounts are repor...
Finding No. 2023-005 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Numbers 14.241, Housing Opportunities for Persons with AIDS (HOPWA) Corrective Action(s): HASA will enhance its data management system to flag housing units where rent amounts are reportedly above the prevailing Fair Market Rent (FMR) limits per bedroom size, and document follow up activities accordingly. Staff will continue to review support documentation during monitoring visits to ensure client rent calculations are current and accurately completed. HASA will continue facilitating monthly technical assistance meetings and convene training sessions with housing providers to address emerging issues and contract compliance findings from monitoring visits. Anticipated Completion Date: April 1, 2024 and ongoing Person(s) Responsible for Implementation: Xiomara Pamela Farquhar, Assistant Deputy Commissioner farquharx@hra.nyc.gov
Finding No. 2023-003 Department(s): New York City Department of Human Resources Administration Program(s): Assistance Listing Number 14.231, Emergency Solutions Grants Program Corrective Action(s): The oversight in 2022 (regarding obligation of the 2021 grant) occurred prior to the initiation of...
Finding No. 2023-003 Department(s): New York City Department of Human Resources Administration Program(s): Assistance Listing Number 14.231, Emergency Solutions Grants Program Corrective Action(s): The oversight in 2022 (regarding obligation of the 2021 grant) occurred prior to the initiation of the Corrective Action Plan implemented to strengthen the internal controls based on the FY 2022 Single Audit finding (regarding obligation of the 2020 grant). As indicated in our response to the FY 2022 finding, we will ensure in the future that we strengthen our internal controls to ensure that 100% of the total ESG grant amount is obligated within 180 days of the signed grant agreement. This will include an added layer of review by the Associate Commissioner of Homeless Policy and Innovation, who oversees the unit that obligates the funds in IDIS. Additionally, as communicated in the ICQ, Federal Homeless Policy and Reporting (“FHPR”) and Finance have detailed the following process: • FHPR will notify Finance when the new ESG funding is awarded and the total amount. • Finance will contact OMB to share that a new award was announced and to expect an updated FY budget construct. • FHPR will work with Programs to confirm funding allocations and will send an updated construct to Finance. • Finance will share updated construct with OMB. • FHPR will use updated construct to complete all funding obligations in IDIS. • FHPR will set progressive reminders following ESG award announcements to ensure the 180-day deadline is met. Going forward, these activities and action steps will be completed by a dedicated ESG staff person working within the FHPR team. This new position was created and posted, and a candidate was selected in late 2023; we expect to onboard the selected candidate shortly. Anticipated Completion Date: May 1, 2024 Person(s) Responsible for Implementation: Martha Kenton, Executive Director, Continuum of Care kentonm@dss.nyc.gov 929-221-6283 ESG Project Manager, candidate currently in the onboarding process
The Director of Housing confirmed with a HUD representative that the "General Depository Agreement," HUD Form 51999 (GDA) with an expiration date of 08/31/2023 is the most recent HUD form. The city is currently working with the bank to obtain signatures/execute the form. The Director of Housing will...
The Director of Housing confirmed with a HUD representative that the "General Depository Agreement," HUD Form 51999 (GDA) with an expiration date of 08/31/2023 is the most recent HUD form. The city is currently working with the bank to obtain signatures/execute the form. The Director of Housing will notify the Finance Director when the current form expires and the Finance Director will ensure a new depository agreement is signed.
View Audit 301948 Questioned Costs: $1
Finding No. 2023-005: Eligibility (Significant Deficiency - Internal Control Over Compliance) Federal Award: 17.258, 17.259, 17.278 - WIOA Cluster Audit Recommendation: We recommend the City be more diligent in following its policies and procedures for tracking, documenting and performing its ex...
Finding No. 2023-005: Eligibility (Significant Deficiency - Internal Control Over Compliance) Federal Award: 17.258, 17.259, 17.278 - WIOA Cluster Audit Recommendation: We recommend the City be more diligent in following its policies and procedures for tracking, documenting and performing its exit processes. Administration’s Comments: The City will adhere to established policies and procedures for effectively tracking, documenting and executing its exit processes. The "Exit & Follow Up Services Form" will undergo revision to incorporate the following statement and signature line: "This form has been reviewed and approved by the WIOA Manager." Anticipated Completion Date: March 31, 2024 Contact Person(s): Leinaala Nakamura, Department of Community Services, Program Administrator Lee Ann Williams-Naelo, Department of Community Services, Job Resource Specialist V
Finding No. 2023-003: Period of Performance (Significant Deficiency - Internal Control Over Compliance) Federal Award: 14.218 - CDBG – Entitlement Grants Cluster Audit Recommendation: We recommend that the City establish procedures to ensure that it complies with the CDBG timeliness standard spe...
Finding No. 2023-003: Period of Performance (Significant Deficiency - Internal Control Over Compliance) Federal Award: 14.218 - CDBG – Entitlement Grants Cluster Audit Recommendation: We recommend that the City establish procedures to ensure that it complies with the CDBG timeliness standard specified in 24 CFR Section 570.902. In addition, we recommend that the City ensures that it adheres to the workout plan it submitted to HUD. Administration’s Comment: The City will adhere to procedures to comply with the CDBG timeliness standard specified in 24 CFR 570.902. Anticipated Completion Date: May 2024 Contact Person(s): Holly Kawano, Department of Budget and Fiscal Services, Federal Grants Coordinator
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or...
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or Planned Management is aware of the requirements related to use of Project funds. Management refunded to the Project $190,000 on January 31, 2023 and $279,000 on December 20, 2023. Remaining $8,640 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301749 Questioned Costs: $1
Finding 391124 (2023-011)
Material Weakness 2023
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.
View Audit 301710 Questioned Costs: $1
Finding 390930 (2023-015)
Significant Deficiency 2023
Dear Mr. Waguespack: The Department is in receipt of your single audit finding entitled "Untimely Submission of Summary of Samples and Test Results Form". I appreciate the opportunity to respond to the finding and also to have my response letter included as an attachment in the final report. The D...
Dear Mr. Waguespack: The Department is in receipt of your single audit finding entitled "Untimely Submission of Summary of Samples and Test Results Form". I appreciate the opportunity to respond to the finding and also to have my response letter included as an attachment in the final report. The Department concurs with the finding. While the Department has not identified any Quality Assurance issues with projects, the final documents were not submitted timely which could cause a delay in validating that the sampling and test results were completed in accordance with our requirements. Document submittal must be made by either the DOTD Project Engineers; District Lab Engineers; Construction, Engineering & Inspection (CEI) Consultants; or local entities, depending on contract. DOTD will investigate and pursue the following possible corrective actions as a plan to address the issues identified for each contract type. • The Local Public Agency (LPA) training will be developed as an online training that can be accessed remotely, in addition to the in person training currently offered. All entities and CEI Consultants will be required to provide proof of completion of this mandatory LPA training prior to CEI contract award. This will ensure all responsibilities for the contract holder are defined prior to project, including the requirement to submit all paperwork in a timely manner and potential ramifications. • DOTD will update the Louisiana Standard Specifications for Roads and Bridges book to document that the Department reserves the right to not pay for quantities installed if all required paperwork is not submitted by the contractor. • Project Engineers will be instructed to hold future payments for projects where appropriate paperwork was not received. • LPA contracts will be adjusted to include language that DOTD will be allowed to withhold retainage until all Final estimates and 2059 packages are submitted. • DOTD Construction will continue to pursue improvements to fully implement Headlight Materials and all accompanying modules to automate and oversee real time status updates of the QA/QC process. • DOTD Construction will review the Construction Contracts Administration Manual to determine appropriate internal timeline requirements for document submittals based on the legal requirements for all documents types. • All action plan items will be discussed at the District Administrator meetings and at all Shade Tree meetings with Consultants. • District Project Engineers who routinely appear on the project aging report disseminated by Construction will have performance goals and metrics added to their Performance Evaluation System (PES) and/or the soon to be rolled out SuccessFactors documentation. Mr. Michael Vosburg, Deputy Chief Engineer, will be responsible for pursuit of the Construction related initiatives above and implementation of those which are deemed feasible. Mr. M. Todd Donmyer, Assistant Secretary of Operations, will be responsible for pursuit of the Operations related initiatives above and implementation of those deemed feasible. Implementation dates will be ongoing as we review the related internal policies, processes and procedures to determine viability and will be tracked internally once established. Thank you for the opportunity to respond to this audit finding and to have this Management Response Letter included in the final audit report. Please feel free to contact me at (225) 379-1200 or Don Johnson, Undersecretary, at (225) 379-1270, should you have any questions.
Finding 390928 (2023-014)
Significant Deficiency 2023
Dear Mr. Waguespack: The Department is in receipt of your single audit finding entitled "Inadequate Controls over and Noncompliance with Wage Rate Requirements". I appreciate the opportunity to respond to the finding and also to have my response letter included as an attachment in the final report....
Dear Mr. Waguespack: The Department is in receipt of your single audit finding entitled "Inadequate Controls over and Noncompliance with Wage Rate Requirements". I appreciate the opportunity to respond to the finding and also to have my response letter included as an attachment in the final report. The Department concurs with the finding. We plan to implement all corrective actions by April 30, 2024. Ms. Paula Roddy, Compliance Programs Director, will be responsible for ensuring implementation for all Compliance related matters. Mr. M. Todd Donmyer, Assistant Secretary of Operations, will be responsible for ensuring implementation for all Operations related matters. The following are our corrective action plans for each of the issues noted: • To address the exceptions identified with DOTD's compliance with the Copeland Act ensuring that contractor's estimates are only approved after all required payrolls for the service period are submitted, we offer the following control enhancements: o Compliance Programs will update the Labor Compliance Manual to add the Estimate Approval Process with specific instructions for the following Construction phases of a project: • Assembly Period 1st estimate • Zero Dollar estimate • Project estimate (payroll coverage needed to approve) • 30-day estimate • 30 plus day estimate • Closeout estimate o Responsible Compliance Programs employee and backup will be trained on Manual updates o Compliance Programs will discuss these requirements at any Project Engineer and District Administrator meetings section personnel attend, as well as at the annual shade tree meetings, when possible. • To address the exceptions identified with compliance with DOTD's policy for site interviews for Davis-Bacon eligible projects, we offer the following control enhancements: o The Office of Operations will develop a District by District process to schedule, coordinate, and follow-up with their respective Project Engineers to ensure site interviews are performed, signed, and scanned into the system of record. Additionally, part of this process will be to develop an internal audit process to ensure the controls implemented are working effectively. o Compliance Programs will work with the Enterprise Support Services to develop a report identifying all Davis-Bacon eligible projects. This list will be communicated on an ongoing basis to the responsible District personnel and will be used by the Labor Compliance Manager to perform spot audits for compliance. Any areas of deficiency should be addressed or exceptions documented accordingly. o Compliance Programs will discuss these requirements at any Project Engineer and District Administrator meetings section personnel attend, as well as at the annual shade tree meeting when possible. Thank you for the opportunity to respond to this audit finding and to have this Management Response Letter included in the final audit report. Please feel free to contact me at (225) 379-1200 or Don Johnson, Undersecretary, at (225) 379-1010, should you have any questions.
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has reviewed the finding “Improper Employee Activity in Federal Program”. The Department concurs with the finding and continues to prioritize prevention and detection of improper activity associated with programs it administ...
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has reviewed the finding “Improper Employee Activity in Federal Program”. The Department concurs with the finding and continues to prioritize prevention and detection of improper activity associated with programs it administers. The Fraud and Recovery Unit (FRU) investigated two employees for suspected payroll fraud. The FRU determined that one employee received wages from DCFS and a secondary employer for the same hours worked. DCFS is pursuing recoupment of wages paid for the duplicative hours and will seek recoupment of funds in the amount $875.00 from this employee. DCFS is conducting additional inquiries related to the other employee’s suspected activities to determine the actual loss to the agency and will proceed accordingly. Both employees are no longer employed with the Department. DCFS will continue to investigate improper employee activities and emphasize the consequences of illegal acts. If you have any questions, please contact Rhonda Brown, Fraud and Recovery Unit Director, at Rhonda.Brown.DCFS@LA.GOV.
View Audit 301612 Questioned Costs: $1
Condition: The Organization did not comply with the regulatory agreement requirement to have a security deposit cash account that meets or exceeds the security deposit liability account. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measure...
Condition: The Organization did not comply with the regulatory agreement requirement to have a security deposit cash account that meets or exceeds the security deposit liability account. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit funds to the security deposit cash account in order to meet the regulatory agreement requirement. Contact person responsible for corrective action: Lorinda Schalk, Chief Financial Officer / Treasurer Anticipated Completion Date: March 31, 2024
Condition: The Organization failed to make, on a monthly basis, the required reserve for replacements deposits in the amounts specified in the subsequent amendments to required deposit amounts approved by HUD. Planned Corrective Action: Management detected the error and worked with the Organization'...
Condition: The Organization failed to make, on a monthly basis, the required reserve for replacements deposits in the amounts specified in the subsequent amendments to required deposit amounts approved by HUD. Planned Corrective Action: Management detected the error and worked with the Organization's lender to calculate and remit a corrective deposit in the current fiscal year to catch-up previously underfunded amounts. Management acknowledges noncompliance and has taken measures to improve internal controls over compliance. Contact person responsible for corrective action: Lorinda Schalk, Chief Financial Officer / Treasurer Anticipated Completion Date: March 31, 2024
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