Corrective Action Plans

Finding 24134 (2022-001)

Significant Deficiency 2022

Crawford County Public Facilities Board Number One

AR

HUD Housing Programs Special Tests & Provisions

2022-001 Special Tests and Provisions/Utility Allowance Condition and Criteria: The entity must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and adjust its utility allowance schedule if there has been a rate change of 1...

2022-001 Special Tests and Provisions/Utility Allowance Condition and Criteria: The entity must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and adjust its utility allowance schedule if there has been a rate change of 10 percent or more. Certain utility rate categories did appear to have increases in excess of the 10% threshold. A revised utility allowance schedule was not available. Effect: Participant housing assistance payments may not be calculated correctly. Auditor?s Recommendation: The entity should document its annual review of utility rate data and revise its schedule of utility allowances as appropriate. Grantee Response: We gathered utility rates from the various suppliers and forwarded this data to a company specializing in utility allowance studies in early April 2022. The company failed to provide the Agency with revised utility allowances. The Agency followed-up with the company on the utility allowance study in April, June and September. A revised utility allowance was never received. We will ensure a utility study will be completed and utility allowance schedules revised by October 31, 2023.

View Audit 21082

Finding 24127 (2022-002)

Significant Deficiency 2022

St. John the Baptist Parish Council

LA

HUD Housing Programs Reporting

Finding 2022-02 Federal Award Programs View of Responsible Official: Management concurs with this finding that quarterly reporting was done late, mainly due to staff turnover. Of note, 2 of the disasters had occurred in 2008 and 2019 and the reports had zero activity to report as they are in holdin...

Finding 2022-02 Federal Award Programs View of Responsible Official: Management concurs with this finding that quarterly reporting was done late, mainly due to staff turnover. Of note, 2 of the disasters had occurred in 2008 and 2019 and the reports had zero activity to report as they are in holding phase waiting for the Federal government to close out the programs. The Parish had become aware of these delinquent filings prior to this audit and had addressed the situation. Going forward, the Parish will ensure that all reports are filed in a timely manner. Anticipated Completion Date: 7/12/2023 Responsible Contact Person: Robert Figuero Jr., Chief Financial Officer

View Audit 20209

Finding 24022 (2022-006)

Material Weakness 2022

St. John's Commons, Inc.

MD

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for distributing funds as well as oversight from the Board of Directors. Auditee is in the process of requesting HUD approval for the distribution. If accepted by HUD, this will clear this finding for the amount distributed during this fiscal year. C. Status of Corrective Action on Prior Findings No prior finding.

View Audit 19499

Finding 24020 (2022-004)

Material Weakness 2022

St. John's Commons, Inc.

MD

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surp...

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings Finding 2017-001 et seq. remains uncleared.

View Audit 19499

Finding 24019 (2022-003)

Material Weakness 2022

St. John's Commons, Inc.

MD

HUD Housing Programs Cash Management

Finding 2022-003 ? Residual Receipts A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the residual receipts without HUD approval. B. Actions Taken or Planned Audite...

Finding 2022-003 ? Residual Receipts A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the residual receipts without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested from HUD. If accepted by HUD, this will clear this finding for the amount transferred during this fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-004 is uncleared.

View Audit 19499

Finding 24018 (2022-002)

Material Weakness 2022

St. John's Commons, Inc.

MD

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested by HUD. If accepted by HUD, this will clear this finding for the amount transferred during the fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-003 is cleared. A new Executive Director has taken over responsibility for withdrawing funds as well as oversight from the Board of Directors. A letter was submitted to HUD notifying them of the withdrawals by the previous director with a plan to correct. In addition to the letter, invoices were submitted to justify the transfers. HUD approval for the justification for the withdrawals was received on 2/21/2023 and 4/04/23. No amounts remain due to the account.

View Audit 19499

Finding 23953 (2022-001)

Significant Deficiency 2022

Oxford Housing Authority

MA

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN 2022-001 - Special Tests & Provisions- HQS Enforcement Auditee's Response and Planned Corrective Action The period of the inspections was during Covid and the files audited were Enhanced vouchers leased at Orchard Hill Estates. The development had several issues with retain...

CORRECTIVE ACTION PLAN 2022-001 - Special Tests & Provisions- HQS Enforcement Auditee's Response and Planned Corrective Action The period of the inspections was during Covid and the files audited were Enhanced vouchers leased at Orchard Hill Estates. The development had several issues with retaining maintenance to correct the deficiencies. The development also struggled with receiving parts in a timely manner. The Oxford Housing Authority had been in contact with the development throughout the period of held HAP to maintain that these units were to be corrected. The Oxford housing Authority withheld HAP payments until the units were corrected, then released payment. The Oxford Housing Authority bas revised its Ad.min Plan to include the corrective procedure for abated units, along with a revised notice to the landlord. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Barry Nadon Jr.

View Audit 22730 Questioned Costs: $1

Finding 23949 (2022-002)

Significant Deficiency 2022

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207...

Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will deposit the shortfall of $868 into the reserve for replacement account, as soon as possible. We will also deposit the shortfall for 2019, 2020, and 2021 once funds become available. We will follow our process to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2023

View Audit 19875 Questioned Costs: $1

Finding 23948 (2022-001)

Material Weakness 2022

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2023

View Audit 19875

Finding 23871 (2022-004)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: The...

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NOHA has reviewed its updated HQS policies, including its HQS enforcement policies. NOHA continues to refine software functionality and reporting to monitor HQS repair due dates, and to take action when necessary. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23870 (2022-003)

Material Weakness 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audi...

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections and maintenance of inspection documents. NOHA attempted to conduct inspections on all units following the lifting of COVID restrictions. NOHA is continuing to clean up software data to ensure proper documentation of inspections. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23869 (2022-002)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement wi...

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: NOHA has reviewed its policies regarding documentation maintenance for all individuals on the waiting list. Quality control review of waiting list data entry was put in place after October 2020. The oldest application on the current waiting list is dated 2018. NOHA anticipates this finding will continue until the waiting list application dates reach 10/2020. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23868 (2022-001)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: T...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Northwest Oregon Housing Authority has reviewed eligibility determination and documentation processes. Staff have received training regarding proper documentation. NOHA has conducted quality control file reviews on approximately 10% of transactions between July 1, 2022, to January 31, 2023, to review and ensure file quality. QC reviews will continue on an ongoing basis. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2023

View Audit 19862

Finding 23867 (2022-001)

None 2022

Asi - Las Vegas, Inc.

MN

Questioned Costs HUD Housing Programs

ASI - LAS VEGAS, INC. HUD PROJECT NO. 121-HD003-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Las Vegas, Inc. respectfully submits the following corrective action plan for the ye...

ASI - LAS VEGAS, INC. HUD PROJECT NO. 121-HD003-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Las Vegas, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 18453 Questioned Costs: $1

Finding 23788 (2022-011)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303

Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOH...

Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23786 (2022-008)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Eligibility HUD Housing Programs Significant Deficiency § 200.303

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in ...

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in place for review of participant eligibility. The Housing Coordinator performs quality assurance reviews of participant eligibility and verifies documentation is maintained in the records. During the review period, the Housing Coordinator position was vacant. MOHS has started the process to fill the position. MOHS anticipates the Housing Coordinator position will be filled by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23705 (2022-034)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring HUD Housing Programs

Finding 2022-034 Community Development Block Grants/State?s Program, ALN 14.228 - Timeliness of Performance Reporting Management Views MSHDA agrees with the finding. Planned Corrective Action To ensure timely submission of the Consolidated Annual Performance and Evaluation Report (CAPER), MSHDA w...

Finding 2022-034 Community Development Block Grants/State?s Program, ALN 14.228 - Timeliness of Performance Reporting Management Views MSHDA agrees with the finding. Planned Corrective Action To ensure timely submission of the Consolidated Annual Performance and Evaluation Report (CAPER), MSHDA will develop a multi-agency (MSHDA, MSF, MEDC, and MDHHS) Microsoft Teams schedule of action steps to ensure that the reporting deadline is met. This action step calendar will be created in a Microsoft Teams shared workspace. Each agency will be assigned tasks to complete in advance of the deadline, to ensure that the submission deadline is met. The action step schedule will include all items necessary to meet the reporting timeline of September 30 of each year. Action steps will begin the first week of July, with a draft CAPER due for public comment period in mid-August, and the public comment period occurring thereafter. Per the U.S. Department of Housing and Urban Development regulations, and MSHDA?s citizen participation plan, the public comment period is required for at least 15 days before the final CAPER is submitted. A final copy of the CAPER will be submitted within the Integrated Disbursement and Information System one week prior to the due date to ensure no delays occur. Anticipated Completion Date The Microsoft Teams action step calendar will be implemented by July 7, 2023. Responsible Individual(s) Tonya Joy, MSHDA

View Audit 20093

Finding 23647 (2022-001)

Significant Deficiency 2022

Wausau Community Development Authority

WI

HUD Housing Programs Subrecipient Monitoring Reporting

Unaudited REAC Reporting Recommendation: CLA recommends the CDA develops an internal control monitoring system to ensure unaudited REAC filings are submitted on time. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:...

Unaudited REAC Reporting Recommendation: CLA recommends the CDA develops an internal control monitoring system to ensure unaudited REAC filings are submitted on time. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will work closely with our outside accountant to ensure timely REAC reporting, securing a submission confirmation email. Management will also further confirm submission via HUD online systems. Name(s) of the contact person(s) responsible for corrective action: Betty Noel, Assistant Director Planned completion date for corrective action plan: April 18, 2023

View Audit 18342

Finding 23451 (2022-051)

Significant Deficiency 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of p...

The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of performance metrics. Anticipated Completion Date: Completed prior to release of audit. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov

View Audit 23102

Finding 23423 (2022-001)

Significant Deficiency 2022

Montgomery County Housing Authority

PA

Questioned Costs HUD Housing Programs Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Joe...

Views of Responsible Officials and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Joel Johnson, Executive Director, is responsible for implementing this corrective action by December 31, 2023.

View Audit 19795 Questioned Costs: $1

Finding 23271 (2022-006)

Significant Deficiency 2022

Greenwood School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster ...

Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster during the fiscal year and properly retain the documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process was completed in the fall of 2022. The person handling this for 2021-22 didn?t complete this process because lunches and breakfasts were all free.. Name(s) of the contact person(s) responsible for corrective action: Lisa Hinker Planned completion date for corrective action plan: Fall of 2022

View Audit 18647

Finding 23218 (2022-001)

Significant Deficiency 2022

County of Mercer

PA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Finding 2022-001 - Internal Control over Financial Reporting and Account Adjustments as described in Section II (impacts two of the major federal programs COVID-19 Emergency Rental Assistance Program (ALN 21.023) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027)), Auditor's...

Finding 2022-001 - Internal Control over Financial Reporting and Account Adjustments as described in Section II (impacts two of the major federal programs COVID-19 Emergency Rental Assistance Program (ALN 21.023) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027)), Auditor's Recommendation: We recommend that management evaluate their internal controls over the financial reporting process and ensure that an individual is assigned to reconcile balance sheet accounts on a monthly, quarterly, and annual basis. We also recommend that a second individual be assigned to review the reconciliations and ensure that the financial statements are prepared in accordance with GAAP. Corrective Action Plan: The following procedures had been in place in prior years but were not followed completely in preparing trial balances for audit. During the period from January 1 following year-end until the trial balances are submitted for audit, both the Fiscal Office and the Controller's accounts payable processing will continue to evaluate invoices presented for payment. If either the invoice date, the date of delivery of goods or services, or a contractual down payment falls in the prior year, the item will be dated in the prior year. The trial balances of all restricted funds will be evaluated by the Fiscal Administrator to identify unexpended restricted revenues. These will be reclassified to "deferred revenue" accounts on the balance sheet of the respective fund. A representative of the Controller will approve and post those entries to the general ledger. The "payment under protest" of real estate taxes has been unusual in past years. However, we understand that it could be more common until the county-wide reassessment is completed for use in 2026. Accordingly, we will evaluate any such case and adjust the recorded "deferred total amount" to "estimated collection amount" in the current period. All of the above procedures have been re-adopted as of September 27, 2023 to constitute and implement our corrective action plan. We believe the above enhancement of our procedures will maintain our system of internal control to produce timely trial balances for audit and reporting.

View Audit 25930

Finding 23211 (2022-001)

None 2022

Hale County Housing Authority

TX

HUD Housing Programs

2021- 001 - Corrective Action Plan ? SEMAP report not filed. Contact person ? Executive Director. Corrective action planned ? SEMAP reports will be timely filed in the future. Anticipated completion date ? Within the next fiscal year.

View Audit 23700

Finding 23200 (2022-003)

None 2022

Falcon Housing Corporation 023-Ee-122

MA

HUD Housing Programs

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-003: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends the Reserve for Replacement be ...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-003: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends the Reserve for Replacement be properly funded on a monthly basis. ACTION TAKEN The Project will propose to HUD, after a substantial rent increase, to double the outstanding Reserve for Replacement payments to bring this development into compliance over the next two years.

View Audit 19703

Finding 23199 (2022-002)

None 2022

Falcon Housing Corporation 023-Ee-122

MA

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants? 90-day E...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants? 90-day EIV reports are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring the use of the EIV system for move-ins and recertifications.

View Audit 19703

Corrective Action Plans

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