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Corrective Action Plans

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Finding 51414 (2022-001)
Significant Deficiency 2022
Lauderdale Se Svcs, Inc. - Aldersgate Retirement Center - Phase I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the yea...
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.155 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been corrected. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email atjim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 41488
Finding 51413 (2022-001)
Significant Deficiency 2022
Hattiesburg Area Senior Services, Inc. - Wesley Manor I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for ...
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.157 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been updated. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 48196
Finding 51410 (2022-001)
Significant Deficiency 2022
Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.
View Audit 42068 Questioned Costs: $1
Finding 51385 (2022-002)
Significant Deficiency 2022
Durham County
NC
Eligibility HUD Housing Programs Significant Deficiency
Finding 2022-002 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist ...
Finding 2022-002 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist in managing deadlines. Proposed completion date: December 31, 2022 FEI Supervisors will review QAT cases cited in error within 10 days of receipt to verify correction/rebuttal. Supervisors are to key the date corrected in the QC tool within 30 days of the review date. FEI Supervisors are to document this expectation has been reviewed in the weekly check-in meeting minutes. Proposed completion date: December 31, 2022
View Audit 47801
Roxbury Senior Housing, Inc. (bernhardt Meadow)
CT
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 20, 2022. Completion Date: June 20, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 20, 2022. Completion Date: June 20, 2022
View Audit 52360
Middlebury Senior Housing Associates, Inc. - Woodside Heights
CT
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 16, 2022. Completion Date: June 16, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 16, 2022. Completion Date: June 16, 2022
View Audit 51094
Oak View Housing INC
CT
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 16, 2022. Completion Date: June 16, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The financial statements were submitted to HUD on June 16, 2022. Completion Date: June 16, 2022
View Audit 51088
Kay Goss Apartments, Inc.
AR
HUD Housing Programs Reporting
The Organization agrees with the finding and is working to make the required deposits as funds become available.
The Organization agrees with the finding and is working to make the required deposits as funds become available.
View Audit 50765
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Cor...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2022. 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, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for Elderly, CFDA 14.157 Recommendation: The Project should calculate rent in accordance with HUD regulation and maintain all required tenant documentation. Action Taken: Management will provide training to new managers on the correct method of calculating tenant income. During the next 3-4 months, the income calculations for all move in certifications and annual re-certifications will be reviewed by Compliance for accuracy prior to the manager finalizing the certification. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 50381
Finding 51300 (2022-002)
Significant Deficiency 2022
Capitol Commons
LA
Procurement, Suspension & Debarment HUD Housing Programs
2022 ?2 No Bids Provided Condition: Management failed to provide bids for procured services that exceeded $10,000 or more. Criteria: According to the HUD Management Agent Handbook 4381.5 Section 6.5 Contracting Guidelines when an owner/agent is contracting for goods or services involving project inc...
2022 ?2 No Bids Provided Condition: Management failed to provide bids for procured services that exceeded $10,000 or more. Criteria: According to the HUD Management Agent Handbook 4381.5 Section 6.5 Contracting Guidelines when an owner/agent is contracting for goods or services involving project income, an agent is expected to solicit written cost estimates from at least three contractors for any contract, ongoing supply or service which is expected to exceed $10,000 per year. Cause: Management decided to utilize the contractor referred by the insurance company without regard to the HUD Management Agent Handbook guidelines. Effect: The Project procured services that did not comply with HUD regulations. Recommendation: I recommend management comply with HUD rules and regulations regarding procurement. Management Response: The damage that was caused by the fire was insured. The Insurance Company determined what they were going to pay and recommended the contractor that they approved to do the work. There were no Operating Funds used to make the repairs due to the fire. There were no economic consequences to the property and the Insurance Company took care of all of the repairs.
View Audit 41231
Finding 51299 (2022-001)
Significant Deficiency 2022
Capitol Commons
LA
HUD Housing Programs Cash Management
2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assi...
2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Effect: Residual receipts balance is $598, 546 as of December 31, 2021. The allowable balance is $10,000 ($250 X 40 units), resulting in excess residual receipts. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: It is our understanding that the Board of Directors will be requesting a meeting with HUD to discuss the dissolution of this item. Upon meeting with HUD it will be discharged. T
View Audit 41231
Finding 51292 (2022-004)
Significant Deficiency 2022
Forest County
WI
Cash Management Internal Control / Segregation of Duties HUD Housing Programs
Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation...
Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation of duties and the importance of internal control review by a second employee. Management has hired a new director and new fiscal. The fiscal will be designated to prepare the grant claims and the director will review and approve the grant claims for submission.
View Audit 41230
Finding 51258 (2022-002)
Significant Deficiency 2022
Housing Authority of Owensboro
KY
HUD Housing Programs Cash Management Significant Deficiency
Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an intere...
Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an interest-bearing account. However, the initial deposit required per the RCC was overlooked. It was immediately rectified after the discussion with the auditor, the review of the agreement and the confirmation from the bank account. The Replacement Reserves will remain current with required balance requirements through timely deposits in accordance with the RCC beginning March 2023. Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director Anticipated Completion Date: 2/14/2023
View Audit 47338
Finding 51257 (2022-001)
Material Weakness 2022
Housing Authority of Owensboro
KY
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 2...
Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 21 and has transferred the funds from the General Fund bank account to INC bank account. The Finance Manager will also begin clearing the intercompany accounts on a quarterly basis to decrease the complexity of account analysis and to keep the accounts from perpetually increasing. 2) The Finance Manager will review the retirement allocation percentages to see if they are accurately distributed. 3) The Finance Manager will not post any accrual reversals until after the completion of the audit to ensure the integrity of the accounts payable year end accrual entry. 4) The Finance Manager will ensure the fee accountant is well versed on the TAR HAP Authorities and their purpose within TAR. 5) The Finance Manager was aware of this issue, and it was previously addressed and corrected in October 2022. Anticipated Completion Date: 3/8/2023 Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director
View Audit 47338
Finding 51119 (2022-003)
Material Weakness 2022
Russellville Housing Authority
AR
Questioned Costs HUD Housing Programs Eligibility
2022-001 - Internal Control over Financial Statements. Condition ? The financial statements and the Financial Data Schedule submitted to REAC had several material misstatements and were not prepared in accordance with Generally Accepted Accounting Principles (GAAP). Cause ? During the current fiscal...
2022-001 - Internal Control over Financial Statements. Condition ? The financial statements and the Financial Data Schedule submitted to REAC had several material misstatements and were not prepared in accordance with Generally Accepted Accounting Principles (GAAP). Cause ? During the current fiscal year, the Housing Authority inexperienced staff was not aware of the year end documentation that was required to complete the financial statement preparation. In addition, the fee accountant was not specific in explaining the necessary items for Year End. Plan of Action ? The Housing Authority will conduct a monthly review of all financial data to ensure that all financial activities have been properly recorded. The Housing Authority will coordinate the Year End Process as outlined in the Year End checklist provided by Lindsey. In addition, in the future the financial statement preparation will be conducted on the Housing Authority?s server which enable the Housing Authority to retain records within the actual accounting system. Person Responsible: Ms. Donna Smith (Executive Director) Period of Action: The review will be conducted monthly and in coordination with MRI Software. 2022-002 Activities Allowed or Unallowed ? Capital Fund Program. Condition ? The Authority expended ineligible funds from the Capital fund Program that were not supported for the use of and administration of the program. Cause ? The Housing Authority misinterpreted the information regarding CARES and CFP sent from HUD and after reviewing with fee accountant, fee accountant misinterepreted the information provided, as well, thus providing inaccurate information on how to expense funds. Plan of Action ? The Housing Authority will review all disbursements monthly and consult with the fee accountant as to the purpose and nature of any costs that could be deemed as questionable or allowable under the Capital fund Program. In addition, the Housing Authority will ensure that all disbursements are adequately supported and can be easily traced to any LOCCS draw. We will also be requesting a budget revision. Person Responsible: Ms. Donna Smith (Executive Director)
View Audit 48079 Questioned Costs: $1
Jennings Real Estate, LLC
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Management of Jennings Real Estate, LLC is in agreement with the finding and the auditor's recommendation to adhere to internal procedures.
Management of Jennings Real Estate, LLC is in agreement with the finding and the auditor's recommendation to adhere to internal procedures.
View Audit 50602
Cicero Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: B...
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2021 ? March 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: June 2022
View Audit 47766
Finding 51061 (2022-001)
Significant Deficiency 2022
Lutheran Social Services of Central Ohio Marion Place II Housing, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval fr...
RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $5,675 into residual receipts on September 23, 2022.
View Audit 47152
Finding 51060 (2022-002)
Significant Deficiency 2022
Lutheran Social Services of Central Ohio Marion Place I Housing, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to impr...
Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,809 into residual receipts on September 23, 2022.
View Audit 43548
Pompei Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
Finding 2022-002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. ...
Finding 2022-002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: Unit inspections were completed in June 2022. Completion Date: June 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.
View Audit 43750
Pompei Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $23,012 for the year ended March 31, 2021 was made four days after the 60 day deadline. Recommendation: Pompei ...
Finding 2022-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $23,012 for the year ended March 31, 2021 was made four days after the 60 day deadline. Recommendation: Pompei North Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in June 2021.
View Audit 43750
St. Tammany Manor, Inc. (rouquette Lodge Apts.)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: March 3, 20...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: March 3, 2023
View Audit 50337
Finding 50952 (2022-001)
Significant Deficiency 2022
St John's Health Care Corporation
NY
HUD Housing Programs Matching / Level of Effort / Earmarking
Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: During 2022, the Home received approval for the entirety of the loan balance and recognized the proceeds of the Small Business Administratio...
Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: During 2022, the Home received approval for the entirety of the loan balance and recognized the proceeds of the Small Business Administration loan as of December 31, 2022. The Home obtained the Small Business Administration loan as a prudent business decision to meet operating expenses. The Home will obtain prior written approval from HUD before encumbering the Project in the future.
View Audit 53719
Finding 50949 (2022-001)
Significant Deficiency 2022
Multnomah Education Service District
OR
HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking § 200.326
November 15, 2022 Oregon Secretary of state, Audits Division 255 Capito! St. NE, Suite #500 Salem, OR 97310 Plan of Action for Multnomah Education Service District The Multnomah Education Service District respectfully submits the following corrective action plan in response to deficiencies reported ...
November 15, 2022 Oregon Secretary of state, Audits Division 255 Capito! St. NE, Suite #500 Salem, OR 97310 Plan of Action for Multnomah Education Service District The Multnomah Education Service District respectfully submits the following corrective action plan in response to deficiencies reported In our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Talbot, Korvola and Warwick, and reported the deficiency listed below. The plan of action was adopted by the governing body at their meeting on November 15, 2022, as indicated by signatures below. Finding 2022.001: Significant deficiency Condition: The provisions for the prevailing wage rates requirements were not included in the construction contracts in excess of $2,000 financed by ESF funds and that the required certified payrolls were not obtained. The related deficiency in internal controls over compliance is considered to be a significant deficiency. As the District does not typically fund construction projects with federal fund, the District's staff were unaware of the $2,000 threshold for construction contacts financed by ESF funds to include prevailing wage rates requirements and used a threshold of $50,000, the Oregon Bureau of Labor & Industries' threshold for prevailing wage rate requirements for public works projects in Oregon. Cause: Effect or potential effect: Without adequate internal controls over wage rate requirements and Including the required provisions in construrtion contracts in excess of $2,000 financed by ESF funds, the District cannot demonstrate compliance with the wage rate requirements of the Davis-Bacon Act requirements. Questioned Costs: Questioned costs, if any, are indeterminable. Out of nine capital projects totaling $123,558, a sample of three capital projects was haphazardly selected. The capital projects were between $9,405 and $14,360 and totaled $26,024. Context; Recommendation: The District should obtain an understanding of all compliance requirements and implement controls to ensure compliance with federal wage rate requirements. Superintendent Dr. Faul Coakley Board of Directors Jessica Ariate ? Mary Botkin ? Kristin Corniielle < Katrina Doughty ? Dr. Samuel Henry ? Deny.se Peterson ? Helen Ying I !611 NE ??ns\?orth Circle ? Portland. Oregon 97220 ? (502) 255-18^1 ? MultnofiialiESD.org p!an ?? action: The Director oi Business & Operations is responsible for implementing the plan of action. All construction projects are managed by the MESD Facilities office. The Director instructed the MESD Contract and Risk Manager, meet with the Facilities office to inform staff of the Davis-Bacon prevailing wage requirements for construction contracts in excess of $ ? 2,00 . Facilities will include the consideration of Davis-Bacon requirements when reviewing a project request that is or has the potential of being federally funded. Facilities will implement the requirements of the Davis-Bacon Act as needed. Timeframe: The meeting took place on November 2, 2022. Facilities has updated their internal procedures. ? ' Multnora ESD Board Chair, Denyse Peterson Superintendent, Dr. Paul Coakley
View Audit 53728
Finding 50942 (2022-001)
Significant Deficiency 2022
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should...
Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 50873 Questioned Costs: $1
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