Corrective Action Plans

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Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the appropriate information is available. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the appropriate information is available. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper personnel perform reconciliations within a timely manner of year end. Planned Completion Date for CAP Imm...
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper personnel perform reconciliations within a timely manner of year end. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A re...
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A relationship no longer exists between the attorney and the PHA or FHA Development, Inc. The PHA will work to ensure no similar situation arises within its control and that the PHA will take all legal remedies available should the attorney or any future attorney fail to respond to audit inquiries.
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. The Executive Director and the Director of Programs have implemented a strict annual inspection regimen for al...
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. The Executive Director and the Director of Programs have implemented a strict annual inspection regimen for all units. In addition, internal file audits and quality control inspections are carried out by either the Executive Director or the Director of Programs to uphold and verify compliance with these standards. The future Compliance Specialist will be responsible for conducting a review as well.
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming...
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming their roles to create a structured electronic record-keeping system for all receipts. They have also established a meticulous protocol for the preservation of original documents, streamlining the review process for greater convenience and efficiency.
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intens...
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intensifying their efforts to enhance the preservation of records and ensuring that all requested information is readily accessible for audit scrutiny. The Executive Director will be overseeing labor standard compliance by conducting onsite interviews with construction workers, scrutinizing payroll reports, and overseeing any necessary additional enforcement actions as suggested.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, ...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, contract files will be maintained in strict accordance with HUD procurement policies.
View Audit 306360 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accuratel...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accurately reflects the correct rental amounts. Tenants will be promptly notified of any corrections made to their rent payments.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that all required HUD documentation is received. A recently implemented filing system, complemented by an associated checkli...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that all required HUD documentation is received. A recently implemented filing system, complemented by an associated checklist, has been put in place to guarantee full compliance. The checklist includes provisions for HUD documentation. Furthermore, internal quality control audits will be regularly carried out to uphold and verify compliance.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that tenant income has been properly verified within the EIV system and that this verification is duly documented. A recentl...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that tenant income has been properly verified within the EIV system and that this verification is duly documented. A recently implemented filing system, complemented by an associated checklist, has been put in place to guarantee full compliance. The checklist includes provisions for EIV documentation. Furthermore, internal quality control audits will be regularly carried out to uphold and verify compliance. The PHA is currently seeking a qualified individual to fill it's newly created Compliance Specialist position.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely comple...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely completion of all recertifications. In cases where recertifications remain outstanding within 60 days of their expiration, the Director of Programs will collaborate with the designated staff and closely oversee the recertification process to ensure completion no later than 30 days prior to expiration.
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely comple...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely completion of all recertifications. In cases where recertifications remain outstanding within 60 days of their expiration, the Director of Programs will collaborate with the designated staff and closely oversee the recertification process to ensure completion no later than 30 days prior to expiration.
• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implem...
• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current utility allowances within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024
• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and impleme...
• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current fair market rent tables within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024
Criteria or Specific Requirement - 45 CFR § 75.512, Report Submission, requires completion of an audit and submission of the data collection form and reporting package within the earlier of thirty calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. ...
Criteria or Specific Requirement - 45 CFR § 75.512, Report Submission, requires completion of an audit and submission of the data collection form and reporting package within the earlier of thirty calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition - The audit and data collection form are being submitted after the required due date. Cause – The delay in filing required submissions timely was driven by slow communications from grantor in relation to the Organization missing certain debt covenants and providing corrective actions. Effect - Noncompliance with the requirements of 45 CFR § 75.512. There is a potential for suspension or cessation of federal funding under the federal award. Questioned Cost - To be determined by the grantor. Context - We reviewed the audit submission date in comparison to the required due date. Repeat Finding - No Recommendation - The Organization should seek to identify potential issues earlier and begin discussions with the grantor as soon as possible to work together in finding a resolution. a. Comments on the Findings and Each Recommendation On June 28, 2023, prior to the expiration of the 180 day deadline after year-end for the issuance of the audit report, and prior to the nine month period for the issuance of the Single Audit report,, representatives of CHR Consulting Services, Inc. held a conference call with representatives of the USDA informing them that the issuance of the audit report would be delayed due to open items for the audit addressing non-compliance with certain covenants, including the Debt Service Coverage Ratio. Centre Care requested waivers from the USDA on the covenant violations to avoid the classification of the USDA mortgage as current, resulting in the inclusion in the audit report of an Emphasis of matter paragraph for a Going Concern. Centre Care wished to avoid such an audit opinion as it has ongoing grant requests which would be adversely impacted by such an audit opinion. It was eventually determined that the no waivers would be issued by the USDA to avoid the aforementioned audit opinion and the Board of Directors and Finance Committee determined to proceed with the issuance of the audit with the Emphasis of Matter as a Going Concern. b. Action(s) Taken or Planned on the Finding Centre Care is working with the external auditors for the completion and submission of the audit for the year ended December 31, 2022. Management is working to ensure that future audits will be issued and submitted within the appropriate deadlines.
U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately....
U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately. Action Taken: Grant compliance administrators will review each invoice for eligibility prior to the invoice being paid. The Grants Manager will approve the eligible activities prior to the drawdown in IDIS. This will be completed by June 30, 2024.
View Audit 305597 Questioned Costs: $1
U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting refle...
U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Taken: The city will work to develop and implement internal controls related to the reporting which will be reconciled with the general ledger prior to submission. It will be prepared by the Grants Accountant and approved by the Grants Manager. This will be completed by June 30, 2024.
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation require...
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submission. Action Taken: The city has adopted all HUD regulations in order to comply with all Citizen Participation requirements (24 CFR 91.105). This has already been implemented as of January 1, 2024.
Name of Contact Person: Lacie Jacobs, Finance Director Heather Woody, Deputy Finance Director Corrective Action Plan: Prior to fiscal year 2008-2009, and before the current HUD Director and Finance staff were hired, the HUD department at the federal level requested each location identify a...
Name of Contact Person: Lacie Jacobs, Finance Director Heather Woody, Deputy Finance Director Corrective Action Plan: Prior to fiscal year 2008-2009, and before the current HUD Director and Finance staff were hired, the HUD department at the federal level requested each location identify a reserve amount to cover one year’s administrative cost on their report. When Columbus County recorded this reserve amount, it was recorded as a liability on the balance sheet (Operating Reserve-Vouchers) and not in equity. When this change occurred, the staff quit reporting this amount on the VMS statements. Also, when the Finance office took over the responsibility of keeping up with the changes in restricted and unrestricted funds; interest, fraud recovery, returned HAP payments and any refunds were not being added back into the funds. Between these two issues, it caused a difference between our reported fund balance (equity) on our VMS statements and our actual fund balance in the accounting software. No error was identified in years prior. To fix the issue, we corrected the classification of the Reserve account on the balance sheet and incorporated it with our unrestricted fund balance. We also classified our restricted fund balance clearly on the balance sheet. Also, the finance office amended the restricted and unrestricted logs and corrected the VMS reports to match the updated logs going back to June 30, 2021. Going forward, the finance office and the HUD department will keep dual month 13 VMS worksheets and restricted and unrestricted logs that should tie to our accrual accounting system. Proposed Completion Date: June 30, 2022
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