Corrective Action Plans

Finding 394679 (2021-019)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs Internal Control / Segregation of Duties

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.

View Audit 304565

Finding 394678 (2021-018)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

Procurement, Suspension & Debarment HUD Housing Programs

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.

View Audit 304565

Finding 394677 (2021-017)

Significant Deficiency 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

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.

View Audit 304565

Finding 394674 (2021-014)

Significant Deficiency 2021

Housing Authority of the City of Fayetteville

IL

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

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 304565 Questioned Costs: $1

Finding 394672 (2021-012)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

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.

View Audit 304565

Finding 394671 (2021-011)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

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.

View Audit 304565

Finding 394670 (2021-010)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

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.

View Audit 304565

Finding 394669 (2021-009)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

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.

View Audit 304565

Finding 394668 (2021-008)

Material Weakness 2021

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

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.

View Audit 304565

Finding 394531 (2021-108)

Significant Deficiency 2021

Pancare of Florida, INC

FL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328

Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within th...

Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implement

View Audit 304417

Finding 394529 (2021-106)

Significant Deficiency 2021

Pancare of Florida, INC

FL

Subrecipient Monitoring HUD Housing Programs Significant Deficiency § 200.303

Missing Documentation to Support Payroll Authorizations Condition: The Organization could not provide one salary authorization form for sample selection of 40 employees under ALN #93.224 and 93.527 Health Care Center. The Organization could not provide one salary authorization form for sample sele...

Missing Documentation to Support Payroll Authorizations Condition: The Organization could not provide one salary authorization form for sample selection of 40 employees under ALN #93.224 and 93.527 Health Care Center. The Organization could not provide one salary authorization form for sample selection of eight employees under ALN #93.498 COVID-19 Provider Relief Fund. Corrective Action Planned: The Organization continues to engage the consulting services of a professional certified accounting firm. The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization will implement additional review procedures related to the salary authorization forms to verify accuracy of the information and review our procedures related to retention of documentation. The Organization will consider implementing additional procedures associated with employees agreeing to the salary as well as specifically identifying the revenue sources (e.g. specific grants, local funds, etc.) when applicable. The Organization implemented this corrective action during fiscal year 2023. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 304417

Finding 394528 (2021-105)

Material Weakness 2021

Pancare of Florida, INC

FL

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Use of Budgeted Versus Actual Costs for Reimbursements Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a n...

Use of Budgeted Versus Actual Costs for Reimbursements Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 304417

Finding 394526 (2021-101)

Material Weakness 2021

Pancare of Florida, INC

FL

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

Lack of Internal Controls Over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identi...

Lack of Internal Controls Over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policies for the sliding fee scale were recently updated during fiscal year 2022, by management, based on findings during the monitoring by HRSA performed in 2022, but management will consider discussing potential improvements to their policy with the grantor to potentially update it to allow for certain exceptions. The Organization will also consider discussing the agreement with the local school district in more detail with the grantor to either structure their policies to allow for these visits to have different requirements or to see if the grantor would be willing to provide a waiver with regards to theses visits not being technically in compliance with other regular clinic visits. The planned corrective action for this finding is currently in the process of development, approval, and implementation. The Organization expects to have the corrective action implemented by July 1, 2024. The Organization will continue to engage the consulting services of the professional certified accounting firm to assist in this process through completion. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: July 1, 2024

View Audit 304417

Finding 393796 (2021-010)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on 3 of 4 projects within the last 5-year period as required by HUD. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: The major project we are working on complied, but our smaller projects were not in compliance. We will make a point of getting this review completed as soon as possible and create a reminder to assure it will be completed in a timely manner in the future. Anticipated Completion Date: January 2024

View Audit 303983

Finding 393788 (2021-005)

Material Weakness 2021

Housing Authority of the City of Pueblo

CO

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Special Tests and Provisions: Project-Based Budgeting and Accounting Material Weakness in Internal Control over Compliance Finding Summary: During testing, we identified several errors in how expenses we...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Special Tests and Provisions: Project-Based Budgeting and Accounting Material Weakness in Internal Control over Compliance Finding Summary: During testing, we identified several errors in how expenses were being charged and or allocated to the projects. In addition, there was insufficient documentation supporting how allocation methods were determined and there were no reviews of the allocation calculations by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We agree that in 2021 expenses were not consistently allocated to our Public Housing Projects. However, we have now implemented consistent allocation methods so that expenses charged to our Public Housing projects will be reasonable and proper. We also review those allocation methods an a regular basis and change them as necessary. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393784 (2021-012)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Reporting Significant Deficiency

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitte...

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitted in 2021. In addition, the Authority did not submit timely revised reports after they had received notification from certain landlords who were opting out of the Mod Rehab program in 2021. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Due to staff turnover at the Executive level and in the Accounting Department, these forms were misplaced and we were not able to reproduce them. We have established procedures to ensure that all forms filed with HUD will be filed timely and saved electronically so that this should not happen again. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393783 (2021-011)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Eligibility Significant Deficiency

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority could not find a tenant file from 2021. In addition, there was 1 participant file that di...

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority could not find a tenant file from 2021. In addition, there was 1 participant file that did not have a signed HUD-50059 form that was signed by the participant or the Authority. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have established procedures to ensure that all files are maintained and that all forms are signed by both the tenant and the Authority. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393781 (2021-003)

Material Weakness 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – HQS Enforcement Material Weakness in Internal Control over Compliance and Material Instance of Non-Compliance Finding Summary: There was no documentation of a life-threaten...

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – HQS Enforcement Material Weakness in Internal Control over Compliance and Material Instance of Non-Compliance Finding Summary: There was no documentation of a life-threatening issue being resolved within 24 hours. There were 60 failed inspection reports tested and 13 instances where a life-threatening issue was identified and HACP did not have documentation that the issue was resolved within 24 hours as required. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have procedures in place that require follow up inspections and believe these issues were corrected, but the documentation was not obtained. The Housing Authority has implemented a process that requires proper documentation to be completed, after a failed inspection, to show that proper action was taken to correct the issue within the prescribed timeframe. Anticipate Completion Date: January 2023

View Audit 303983

Finding 393335 (2021-009)

Significant Deficiency 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Eligibility

Finding # 2021-009 HCV Waiting List Tenant Selection Corrective Action Plan: With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing the reason for such preference to move for...

Finding # 2021-009 HCV Waiting List Tenant Selection Corrective Action Plan: With the newly hired staff as of October 2022, the process of selecting eligible tenants from the list has been accomplished by identifying the preference and verifying in writing the reason for such preference to move forward with the housing the applicant. All verification is kept in the eligible tenant file. The existing staff has had 10-15 years' experience maintaining Federal program waiting list.

View Audit 303605

Finding 393334 (2021-008)

Material Weakness 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Finding # 2021-008 Utility Allowance Calculation Corrective Action Plan: When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part tim...

Finding # 2021-008 Utility Allowance Calculation Corrective Action Plan: When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repay HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.

View Audit 303605

Finding 393333 (2021-007)

Material Weakness 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management

Finding # 2021-007 Rent Reasonableness Corrective Action Plan: Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and ...

Finding # 2021-007 Rent Reasonableness Corrective Action Plan: Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.

View Audit 303605

Finding 393332 (2021-006)

Material Weakness 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs

Finding # 2021-006 Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous inspections h...

Finding # 2021-006 Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by the former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.

View Audit 303605

Finding 393331 (2021-005)

Material Weakness 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Reporting

Finding # 2021-005 Report Submission Corrective Action Plan: The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have fi...

Finding # 2021-005 Report Submission Corrective Action Plan: The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.

View Audit 303605

Finding 393330 (2021-004)

Material Weakness 2021

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Finding # 2021-004 Voucher Re-Examination Corrective Action Plan: Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner o...

Finding # 2021-004 Voucher Re-Examination Corrective Action Plan: Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum stating new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.

View Audit 303605

Finding 392607 (2021-007)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with exte...

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Corrective Action Plans

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