FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,527
In database
Filtered Results
6,604
Matching current filters
Showing Page
265 of 265
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 519924 (2019-004)
Material Weakness 2019
Health & Education Housing Service, INC
MA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2019-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. ...
2019-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
View Audit 339370
Finding 519923 (2019-003)
Material Weakness 2019
Health & Education Housing Service, INC
MA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2019-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the...
2019-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the Sponsor. The Management agent will follow up with the sponsor to receive and report documentation when the appropriate coverage is in place.
View Audit 339370
Finding 519922 (2019-002)
Material Weakness 2019
Health & Education Housing Service, INC
MA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
2019-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...
2019-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The management agent has already taken steps and has repaid the amount in question, with final resolution pending the completion of the audit(s) in question.
View Audit 339370 Questioned Costs: $1
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 330378
Saraland Manor, Inc.
MS
HUD Housing Programs Reporting
We agree with Finding 2019-003 and the recommendations described above. Management has engaged a new audit firm to complete the fiscal year 2019 audit and will submit to the FAC and HUD as soon as possible.
We agree with Finding 2019-003 and the recommendations described above. Management has engaged a new audit firm to complete the fiscal year 2019 audit and will submit to the FAC and HUD as soon as possible.
View Audit 330378
Finding 498400 (2019-003)
Material Weakness 2019
Community & Family Services, Inc.
IN
HUD Housing Programs Material Weakness Reporting § 200.512
Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report i...
Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Tom Steffen, Director of Finance and Administration Timing for Implementation: Ongoing, until all required financial documents, are completed per standards and submitted to the associate state and federal partners.
View Audit 321137
Finding 498397 (2019-002)
Material Weakness 2019
Community & Family Services, Inc.
IN
HUD Housing Programs Material Weakness Reporting
CFS is working to integrate all accounting processes into MIP fully and to submit all bills and receipts electronically. • All staff with purchasing authority and program budget oversite duties are trained on bill coding and must submit the Grant ID, Program ID, and GL code with every bill. In addit...
CFS is working to integrate all accounting processes into MIP fully and to submit all bills and receipts electronically. • All staff with purchasing authority and program budget oversite duties are trained on bill coding and must submit the Grant ID, Program ID, and GL code with every bill. In addition, they have access to automated cost-share calculators to ensure split costs are appropriately recorded. In addition, staff with these duties are evaluated on compliance, timeliness, and accuracy as part of the annual employee appraisal process. Staff with deficiencies related to expense reporting are subject to performance improvement plans and disciplinary action. • The agency also created a required lost receipt form that staff must submit by the close of the reporting period for any expense not accompanied by a receipt. • Electronic bills and receipts are sent to a shared email account to ensure coverage and timely processing if key staff are out or positions are vacated. • The Accounting clerk is responsible for reviewing bills, entering them into MIP, and processing payments. The Director of Finance and Administration manages the system and conducts spot audits to ensure all transactions are correctly logged and supported by paperwork. Person(s) Responsible: Brian Atkinson – Paper, Tom Steffen – Electronic merger. Timing for Implementation: Paper File Process Completed, Electronic Merge to be completed by 12/31/24 for fiscal years 2022, 2023 Section II, Finding Number 2019-001: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs Corrective Action Plan: Head Start: After discussion and in-depth review in the summer of 2022, CFS determined it did not have the proper management or financial structure to administer the Head Start program. With the Board's approval, CFS ceased operating Head Start after the 2022 school year and has determined that it will not pursue this program immediately. Section 8 Housing Choice Voucher Program: CFS moved this program to the Finance and Administration Department due to the heavy fiscal lift and oversight needs. This allows the Director of Finance to oversee and engage with program staff daily. In addition, the payment process has been automated and streamlined into MIP to ensure timely processing and payment documentation. CFS also continues to work with IHCDA as the program evolves at the state level to manage better payment adjustments, automated payment processes, rent increases, and other program changes that will have financial oversight implications. Person(s) Responsible: Tom Oliver, past Executive Director Elizabeth Darby, Executive Director– corrective action; Tom Steffen – ongoing management and oversite of Section 8
View Audit 321137
Finding 498394 (2019-001)
Material Weakness 2019
Community & Family Services, Inc.
IN
Equipment & Real Property Management HUD Housing Programs Material Weakness
Finding No. 2019-001: Material Adjusting Journal Entries and Preparation of Financial Statements Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored ...
Finding No. 2019-001: Material Adjusting Journal Entries and Preparation of Financial Statements Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Barbara Cowgill – past, Elizabeth Darby – active Timing for Implementation: Ongoing until all QIP tasks are completed and IHCDA approves ending the agency’s corrective action oversite.
View Audit 321137
Finding 485036 (2019-011)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-011 Missing Tenant Documents • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Review all current public housing tenants and cross reference that each tenant has an appropriate tenant file. Creation of a che...
Finding Reference Number: SA2019-011 Missing Tenant Documents • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Review all current public housing tenants and cross reference that each tenant has an appropriate tenant file. Creation of a checklist to be included in files to be used to ensure appropriate documents are included. Hire appropriate staff to oversee and manage files. New management has established centralized record keeping. RHA has conducted a review of all current tenants and cross referenced to assure all tenants have files. • Anticipated Completion Date: Completed September 21, 2023.
View Audit 317816
Finding 485035 (2019-010)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-010 Waiting List Documentation • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Review and analyze current public housing waiting list for accuracy and accessibility. • Anticipated Completion Date: Compl...
Finding Reference Number: SA2019-010 Waiting List Documentation • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Review and analyze current public housing waiting list for accuracy and accessibility. • Anticipated Completion Date: Completed November 24, 2021. Wait list was reviewed and updated in RHA’s property Management System.
View Audit 317816
Finding 485034 (2019-009)
Material Weakness 2019
Richmond Housing Authority
CA
Questioned Costs HUD Housing Programs
Finding Reference Number: SA2019-009 Operating Subsidy Payments Supporting Documentation • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Develop procedures to ensure operating subsidy payments are drawn down and recorded approp...
Finding Reference Number: SA2019-009 Operating Subsidy Payments Supporting Documentation • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Develop procedures to ensure operating subsidy payments are drawn down and recorded appropriately and back up financial information is included before drawdown and disbursement. Operating Subsidy amounts are based on data that is requested and calculated by HUD. On a monthly basis a Letter and Detailed Calculation sheet is made available to confirm the amount to be drawn down. When the Calculation sheet with attachments is completed and ready to be processed, it is reviewed by the RHA Executive Director and City of Richmond Finance staff before approval. Once internal approval the operating subsidy is drawn down and disbursed. All back-up supporting information for the operating subsidy is then saved in the City of Richmond Financial system. • Anticipated Completion Date: January 25, 2021
View Audit 317816 Questioned Costs: $1
Finding 485032 (2019-008)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding Reference Number: SA2019-008 Internal Controls • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Increase finance staff members assigned to RHA financial matters and implement City of Richmond best practice finance contro...
Finding Reference Number: SA2019-008 Internal Controls • Name(s) of the contact person: Gabino Arredondo, Interim RHA Executive Director • Corrective Action Plan: Completed. Increase finance staff members assigned to RHA financial matters and implement City of Richmond best practice finance controls and procedures to ensure that there is an internal control environment in compliance with the federal requirements. The City hired effective April 25, 2019, a Financial Consultant to oversee the financials of the RHA and contracted additional consultants to complete the bank reconciliations for Fiscal Year (FY) 2017, FY 2018 and FY 2019. On July 1, 2019, the Housing Choice Voucher Program (HCV) (Section 8) was transferred to the Contra Costa County Housing Authority (CCCHA) significantly lowering the tenant and landlord financial transactions and decreasing the workload for the RHA (decrease of 2,004 Housing Choice Vouchers, and HUD funding for the program ~$26 million). As of December 2020, dedicated staffing for RHA finances increased, the City of Richmond Finance Department designated a Senior Accountant to review, monitor, and process transactions for RHA. Transactions include revenue and expenditure records to the General Ledger as well as bank reconciliations. In January 2022, the City designated an additional staff person, an Accountant, to support RHA in financial matters. As of April 18, 2022, the City contracted with an additional financial consultant who is a former Finance Director at another well managed Housing Authority to provide their expertise, support and training on housing authority finance related matters and reviews all financial data submitted to HUD financial systems such as audits. In March 2023, the Nevin Plaza affordable housing development was repositioned, decreasing again the financial transaction of an additional 142 tenants in the public housing program. The RHA is now following the City of Richmond’s formal monthly and year-end closing procedures to ensure that accounts are analyzed throughout the fiscal year and after the year-end closing to ensure that they include all current year activity, and the presentation is appropriate. All financial records have transitioned to the City’s MUNIS financial system which is systematic and accessible. RHA staff participate in the yearly City of Richmond trainings related to all financials systems used such as MUNIS, procurement, contracting, budget development, and year end closing. RHA and City of Richmond finance staff have participated in HUD trainings related to procurement, HUD Financial Data System, and Capital fund development and implementation. • Anticipated Completion Date: August 21, 2020
View Audit 317816
Finding 485031 (2019-007)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs Reporting
Finding Reference Number: SA2019-007 Required Reporting • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The ...
Finding Reference Number: SA2019-007 Required Reporting • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816
Finding 485030 (2019-006)
Material Weakness 2019
Richmond Housing Authority
CA
Questioned Costs HUD Housing Programs
Finding Reference Number: SA2019-006 Missing Tenant Files • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • An...
Finding Reference Number: SA2019-006 Missing Tenant Files • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816 Questioned Costs: $1
Finding 485029 (2019-005)
Material Weakness 2019
Richmond Housing Authority
CA
Questioned Costs HUD Housing Programs
Finding Reference Number: SA2019-005 Timeliness and Accuracy of Voucher Payments • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed h...
Finding Reference Number: SA2019-005 Timeliness and Accuracy of Voucher Payments • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816 Questioned Costs: $1
Finding 485028 (2019-004)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-004 Incomplete Tenant Files – Income Reexamination • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-manage...
Finding Reference Number: SA2019-004 Incomplete Tenant Files – Income Reexamination • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816
Finding 485027 (2019-003)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-003 Annual Housing Quality Standards Inspections • Fiscal Year of Initial Finding: 2017 and 2018 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well...
Finding Reference Number: SA2019-003 Annual Housing Quality Standards Inspections • Fiscal Year of Initial Finding: 2017 and 2018 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816
Finding 485026 (2019-002)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-002 Missing Utility Allowance Forms • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing autho...
Finding Reference Number: SA2019-002 Missing Utility Allowance Forms • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816
Finding 485025 (2019-001)
Material Weakness 2019
Richmond Housing Authority
CA
HUD Housing Programs
Finding Reference Number: SA2019-001 Rent Reasonableness Determination • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing aut...
Finding Reference Number: SA2019-001 Rent Reasonableness Determination • Fiscal Year of Initial Finding: 2017 • Name(s) of the contact person: Nannette Beacham, RHA Executive Director • Corrective Action Plan: Transfer the Housing Choice Voucher (Section 8) program to a well-managed housing authority. • Anticipated Completion Date: Completed. The Housing Choice Voucher (Section 8) program was transferred to the Housing Authority of Contra Costa County (HACCC) on July 1, 2019.
View Audit 317816
Finding 484841 (2019-005)
Material Weakness 2019
Salem Housing Development Corporation
NE
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees with the recommendation. Policies and procedures have been updated to make sure records are complete and accurate.
Management agrees with the recommendation. Policies and procedures have been updated to make sure records are complete and accurate.
View Audit 317758
Finding 484840 (2019-004)
Material Weakness 2019
Salem Housing Development Corporation
NE
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees with the recommendation and submitted the Data Collection Form to FAC. No further action is required.
Management agrees with the recommendation and submitted the Data Collection Form to FAC. No further action is required.
View Audit 317758
Finding 484839 (2019-003)
Material Weakness 2019
Salem Housing Development Corporation
NE
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees with the recommendation and will fund the security deposit account in 2024.
Management agrees with the recommendation and will fund the security deposit account in 2024.
View Audit 317758 Questioned Costs: $1
Finding 484838 (2019-002)
Material Weakness 2019
Salem Housing Development Corporation
NE
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management agrees with the recommendation and will fund the residual receipts account during 2024.
Management agrees with the recommendation and will fund the residual receipts account during 2024.
View Audit 317758 Questioned Costs: $1
Finding 484837 (2019-001)
Material Weakness 2019
Salem Housing Development Corporation
NE
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees with the recommendation and submitted the audited financial statements to HUD. No further action is required.
Management agrees with the recommendation and submitted the audited financial statements to HUD. No further action is required.
View Audit 317758
Finding 8754 (2019-005)
Significant Deficiency 2019
Town of Guilderland
NY
HUD Housing Programs Significant Deficiency
Finding Reference: 2019-005 Certification Signatures; Description: Three certification forms examined were missing either the family signature or the program manager.; Recommendation: The program administrator should ensure that all signatures are present on all required documentation.; Corrective A...
Finding Reference: 2019-005 Certification Signatures; Description: Three certification forms examined were missing either the family signature or the program manager.; Recommendation: The program administrator should ensure that all signatures are present on all required documentation.; Corrective Action: The Town contracts with a third-party administrator for our Section 8 housing program. Their document creation system incorporates an automated signature feature that facilitates the placement of scanned signatures on forms during the review and printing process by case-workers. Unfortunately, during the training of a new employee on their system, an oversight occurred in setting up their electronic signature, resulting in missing signatures on a small number of certification forms. To address this issue, they have enhanced their "New User Checklist" to include a specific step for configuring electronic signatures for new employees. Additionally, the employees responsible for these oversights have been replaced, and the incident prompted a thorough review of their procedures. The current department managers have implemented training protocols to ensure that staff verify all signatures on documents. Additionally, third-party audits for various municipalities as well as their SOC audit have been conducted subsequently and did not reveal any additional instances of certification forms missing signatures.; Person(s) Responsible for Corrective Action: Joseph E Mastrianni, Inc.- administrator for the Section 8 Housing Program; Anticipated Completion Date for Corrective Action: The Corrective Actions noted above were implemented in early 2020.
View Audit 11974
« 1 263 264