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Finding 1171 (2022-001)
Material Weakness 2022
St. Charles Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed by the Board of Commissioners. Corrective Action Planned I am Youlondar Prevost. As noted above, I was hired as Interim Director on June 1, 2023, which was well after the audit year-end. I am trying to correct all of the issues noted above, as well as to correct items noted by HUD-New Orleans. In addition, I am still working to clear parts of the prior audit findings, noted in another section. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023
View Audit 2238
Finding 1148 (2022-001)
Material Weakness 2022
Cumberland County Housing Authority
PA
Questioned Costs Eligibility HUD Housing Programs
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develop...
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 199 units. Of a sample size of twelve (12) tenant files, the following was noted: • Declaration of Section 214 Statuses form was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $8,912 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Yolanda Hart, Public Housing Property Manager, will be responsible to implement this corrective action by June 30, 2023. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Mary Kuna, Executive Director, at 717-249-0789 ext. 118.
View Audit 2198 Questioned Costs: $1
Finding 1065 (2022-002)
Material Weakness 2022
Northeast Workforce Development Board, Inc.
OK
Reporting HUD Housing Programs Material Weakness § 200.508 § 200.510 § 200.512
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in ...
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes. Corrective Action Planned: The NEWDB Fiscal Team will undergo supplementary training on MIP reporting procedures.
View Audit 2033
Finding 1022 (2022-002)
Significant Deficiency 2022
Richmond Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Significant Deficiency § 200.512
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissio...
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissions lead to missed deadlines for the delivery of the financial statements to REAC. To remedy this finding, RRHA’s new CFO has implemented an earlier internal deadline for Unaudited FDS submissions. RRHA’s Unaudited FDS is due November 30th. However, the new internal deadline date will be scheduled before Thanksgiving each year. We will also work with our auditors to establish an audit schedule that will allow us to submit the Audited FDS prior to the June 30th deadline. Name of Responsible Person: Precious Washington, Senior Vice President/Chief Financial Officer Expected Completion Date: September 30, 2024
View Audit 1933
Finding 938 (2021-004)
Material Weakness 2022
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, severa...
Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, several projects and tasks calendared were postponed, including the reconciliation and review of bank reconciliations and financial reports required by HUD. During 2022 and throughout 2023, the administration have established the procedures to obtain, prepare and report all the required information. At the moment, the Municipality submitted all the required information. The person In charge of this task is the Federal Program Director and the anticipated completion date is for December of 2023.
View Audit 1764
Finding 924 (2022-002)
Material Weakness 2022
Housing Authority of the City of Athens, Alabama
AL
Eligibility HUD Housing Programs Reporting
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivabl...
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivables were either misstated or improperly recorded at year-end. As a result of the audit procedures performed, material audit adjustments were required to be recorded. Corrective Action Planned: Adjustments determined to be one-time errors due to the difficult working conditions through the pandemic and due to limited staff. Management has employed an additional administrative support staff employee during the current year. Management does not expect issues related to these accounts moving forward. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes the issues to be rectified as it relates to the material audit adjustments as of the report date. 2022-002- Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2022. Corrective Action Planned: Management employed an additional administrative support employee to assist in performing updated annual recertifications. Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2022 year-end audit report date.
View Audit 1753
Pilgrim Towers, Inc.
CT
HUD Housing Programs Cash Management Reporting
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts...
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts note" clause 3(a) cites that the entire principal together with interest is immediately due and payable when the HUD Section 202 mortgage is paid off. The agency appears to be in default as it has not yet established terms or'repayment with HUD. Statement of Concurrence: Pilgrim Towers, Inc. concurs with the audit finding. Corrective Action: Pilgrim Towers, Inc. will be following up with its HUD field representative to determine the next steps for repayment related to the Flexible Subsidy loan. They continue to follow-up with HUD to attempt to receive a response. Name of Contact Person: Pat Thatcher, Executive Director, patthatcherl@gmail.com Projected Completion Date: December 31, 2023
View Audit 1699
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
View Audit 1647 Questioned Costs: $1
Finding 746 (2022-007)
Significant Deficiency 2022
City of Baldwin Park
CA
HUD Housing Programs
Corrective Actions: The Baldwin Park Housing Authority has already contacted the Los Angeles County Development Authority (“LACDA”) to establish a collaboration for the annual utility allowance study that determines the utility allowance. Name of Responsible Person: Ron Garcia, Director of Commun...
Corrective Actions: The Baldwin Park Housing Authority has already contacted the Los Angeles County Development Authority (“LACDA”) to establish a collaboration for the annual utility allowance study that determines the utility allowance. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Projected Implementation Date: Immediately implemented.
View Audit 1395
Finding 743 (2022-005)
Material Weakness 2022
City of Baldwin Park
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.
View Audit 1395
Indianapolis Housing Agency
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership str...
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties § 200.403
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendation...
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendations and plan to have corrective actions fully implemented by the end of fiscal year 2023.
View Audit 1234
Indianapolis Housing Agency
IN
HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Plann...
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Planned Corrective Action: We agree with the recommendations and the Agency is working to establish appropriate controls, with several being instituted and many more underway during the 2023 fiscal year under new leadership. The Agency is procuring assistance to conduct an analysis/assessment of its Housing Choice Voucher (HCV) division’s workflow, staffing and practices, and procedures. Additionally, additional staff are being recruited to lighten caseloads, and better manage required duties. Funding is also being secured for training and certification of the same.
View Audit 1234
Finding 661 (2022-005)
Material Weakness 2022
Indianapolis Housing Agency
IN
HUD Housing Programs Eligibility Reporting
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Finding 659 (2022-003)
Material Weakness 2022
Indianapolis Housing Agency
IN
Internal Control / Segregation of Duties HUD Housing Programs Allowable Costs / Cost Principles § 200.303
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 489 (2022-001)
Material Weakness 2022
Montana Institute of Family Living Dba Park Manor
MT
HUD Housing Programs
2022-001 Underpayment of the contingent mortgage As of December 31, 2022, $173,798 had been paid through the refinancing of the mortgage on April 26, 2022, which is 26 days after the 90-day period. Surplus cash was paid off with the close of the mortgage in the refinance. Karen Burkett, Managing Age...
2022-001 Underpayment of the contingent mortgage As of December 31, 2022, $173,798 had been paid through the refinancing of the mortgage on April 26, 2022, which is 26 days after the 90-day period. Surplus cash was paid off with the close of the mortgage in the refinance. Karen Burkett, Managing Agent
View Audit 1046
Finding 420 (2022-001)
Significant Deficiency 2022
Asbury Dwellings, Inc.
DC
HUD Housing Programs
Statement of Condition: The US Department of Housing and Urban Development conducted a Management and Occupancy Review (MOR) on November 28, 2022. Their report, dated November 28, 2022, reflected a below average rating related to Leasing and Occupancy and General Management Practices. However, the...
Statement of Condition: The US Department of Housing and Urban Development conducted a Management and Occupancy Review (MOR) on November 28, 2022. Their report, dated November 28, 2022, reflected a below average rating related to Leasing and Occupancy and General Management Practices. However, the report did give an above average rating related to physical building inspection. Criteria: The Housing assistance Payments (HAP) Contract requires compliance regarding the physical building and tenant files to be in accordance with the contract requirements. Effect: Failure to comply with the Regulatory Agreement and the HAP contract is a violation of HUD regulations. Cause: The property was in the process of transitioning the management over to a new management agent, making it more difficult to maintain effective policies and procedures related to the tenant files and recertifications. Recommendation: Management must perform the corrective actions as required by the MOR by the target completion date. Views of Responsible Officials and Planned Corrective Action: The Board and Management agree with the findings and the new management agent has taken action to correct the findings and implement the recommendations. Action Taken: As of the date of these financial statements, these steps had been taken and the property received a notice from HUD stating that they had satisfactorily completed all corrective action and that the MOR was considered closed. Anticipated Completion Date: Completed.
View Audit 870
Finding 290 (2022-002)
Significant Deficiency 2022
Town of Hempstead Housing Authority
NY
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an ad...
Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an adoption and documented in the minutes. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director
View Audit 514
Finding 289 (2022-001)
Material Weakness 2022
Town of Hempstead Housing Authority
NY
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. T...
Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. There is a meeting scheduled for October 16, 2023. HUD has been informed regarding the status of the finding. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director
View Audit 514
Finding 248 (2022-001)
Material Weakness 2022
Triad Health Systems, Inc.
KY
HUD Housing Programs Material Weakness Reporting
September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisvill...
September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: Improper reporting of lost revenues on Phase 4 PRF submission: When submitting information related to Phase 4 of the Provider Relief Fund (“PRF”) program to the Health Resources and Services Administration (“HRSA”), various quarters were not corrected from the incorrect prior year submission, resulting in an overstatement of lost revenues reported in the THS’s official filing. Action: Management will implement internal control procedures by December 31, 2023, to ensure the proper reporting of any potential lost revenues on future PRF program submission to HRSA. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Adam Craft, CEO, at (859) 567-1591. Sincerely, Adam Craft Chief Executive Officer
View Audit 491
Finding 185 (2022-005)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2022-005 Housing Voucher Cluster Special Tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 a...
Finding #2022-005 Housing Voucher Cluster Special Tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Financial Assessment Sub-System (FASS-PH) so that the Authority can meet the reporting requirement. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with HUD
View Audit 281
Finding 184 (2022-004)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2022-004 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Fina...
Finding #2022-004 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Financial Assessment Sub-System (FASS-PH) so that the Authority can meet the reporting requirement. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with HUD
View Audit 281
Finding 180 (2022-002)
Significant Deficiency 2022
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles
Finding #2022-002 Emergency Solutions Grant Program Special Tests and Provisions – Obligation, Expenditure and Payment Requirements Views of Responsible Officials and Planned Corrective Action GHURA agrees with the recommendation to review and process payment requests from subrecipients within the...
Finding #2022-002 Emergency Solutions Grant Program Special Tests and Provisions – Obligation, Expenditure and Payment Requirements Views of Responsible Officials and Planned Corrective Action GHURA agrees with the recommendation to review and process payment requests from subrecipients within the 30-day time frame. Responsible Party: Katherine Taitano, Chief Planner, and Jerricho Garcia, General Accounting Supervisor Anticipated Date of Completion: September 30, 2024
View Audit 281
Finding 178 (2022-001)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring HUD Housing Programs Reporting
Finding #2022-001 CDBG – Entitlement Grants Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Integrated Disbursement and Information System (IDIS) accounts for transactions using the cash basis method of accounting (real-time) while GHURA’s trial balance reflects ...
Finding #2022-001 CDBG – Entitlement Grants Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Integrated Disbursement and Information System (IDIS) accounts for transactions using the cash basis method of accounting (real-time) while GHURA’s trial balance reflects transactions using the accrual basis method of accounting. Due to the differing accounting methods, variances are expected between reports extracted from IDIS and GHURA’s accounting system. The responsible party will prepare a reconciliation between GHURA’s trial balance and the IDIS reports to ensure the completeness and accuracy of the reported amounts. GHURA agrees with the recommendation to monitor subawards for reporting in FSRS. Responsible Party: Katherine Taitano, Chief Planner, and Jerricho Garcia, General Accounting Supervisor Anticipated Date of Completion: September 30, 2024
View Audit 281
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