Corrective Action Plans

Finding 400780 (2020-001)

Material Weakness 2020

NY

HUD Housing Programs Subrecipient Monitoring Reporting

inancial Reporting Requirement for Financial Assessment- PHA FASPHA), Section 8 Housing Choice Vouchers, Corrective Action Plan: Fina nee staff will be assigned to work with the Housing Administrator in regard to the submission of all financial reporting. Also, procedures will be established to ensu...

inancial Reporting Requirement for Financial Assessment- PHA FASPHA), Section 8 Housing Choice Vouchers, Corrective Action Plan: Fina nee staff will be assigned to work with the Housing Administrator in regard to the submission of all financial reporting. Also, procedures will be established to ensure that the financial reporting is revisited on a monthly basis. This will include training of the program personnel to establish policies and procedures for compliance with the terms of the Section 8 reporting requirements. The Village will also establish, and document policies and procedures designed to serve as a system of internal controls required by OM B's Uniform Guidance (2 CFR 200). We will ensure the accurate and timely preparation and submission of the FASS-PH.

View Audit 308803

Finding 400503 (2020-007)

Material Weakness 2020

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding No Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approv...

Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding No Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and fall within the period of performance • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that it is within the grant period • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system • Conduct regular review of expenditures to ensure compliance with the grant period and maintain audit trail • Review these procedures annually to ensure the ongoing compliance with the grant’s period of performance

View Audit 308496

Finding 400499 (2020-006)

Material Weakness 2020

Island Health, Inc.

MA

Cash Management HUD Housing Programs § 200.302 § 200.303 § 200.305

Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Dra...

Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval process, submission to the funding agency, and the recording of the drawdown in the accounting system immediately after submission • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices

View Audit 308496

Finding 396737 (2020-005)

Material Weakness 2020

Springfield Senior Citizens Housing, Inc.

NJ

Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2020-005 (Assistance Listing No. 14.182): The Corporation's books and records were not maintained in reasonable condition for proper audit as required by HUD. Recommendation: The Management Agent should ensure the books and records are maintained in reasonable condition for...

Statement of Condition 2020-005 (Assistance Listing No. 14.182): The Corporation's books and records were not maintained in reasonable condition for proper audit as required by HUD. Recommendation: The Management Agent should ensure the books and records are maintained in reasonable condition for proper audit as required by HUD. Action(s) taken or planned on the finding: Agree. The management agent will ensure the books and records are maintained in reasonable condition for proper audits as required by HUD going forward.

View Audit 306362

Finding 396736 (2020-004)

Significant Deficiency 2020

Springfield Senior Citizens Housing, Inc.

NJ

HUD Housing Programs Subrecipient Monitoring

Statement of Condition 2020-004 (Assistance Listing No. 14.182): As of December 31, 2020, the owners and management agent did not have written policies and procedures for staff to follow when using the Enterprise Income Verification (EIV) System. Recommendation: The Management Agent should prepare ...

Statement of Condition 2020-004 (Assistance Listing No. 14.182): As of December 31, 2020, the owners and management agent did not have written policies and procedures for staff to follow when using the Enterprise Income Verification (EIV) System. Recommendation: The Management Agent should prepare written EIV policies and procedures in accordance with HUD regulations. Action(s) taken or planned on the finding: Agree. The Management Agent will prepare written EIV policies and procedures in accordance with HUD regulations as soon as practical.

View Audit 306362

Finding 396735 (2020-003)

Material Weakness 2020

Springfield Senior Citizens Housing, Inc.

NJ

HUD Housing Programs Eligibility

Statement of Condition 2020-003 (Assistance Listing No. 14.182): During the year ended December 31, 2020, 7 of the applicants selected for testing under the HUD Consolidated Audit Guide lacked proper documentation for tenant selection. Action(s) taken or planned on the finding: Agree. The Managemen...

Statement of Condition 2020-003 (Assistance Listing No. 14.182): During the year ended December 31, 2020, 7 of the applicants selected for testing under the HUD Consolidated Audit Guide lacked proper documentation for tenant selection. Action(s) taken or planned on the finding: Agree. The Management Agent will review and update, if necessary, its procedures to ensure waitlist is in compliance with HUD Handbook 4530.3. Recommendation: The Management Agent should ensure that all applicants are properly documented on the waiting list

View Audit 306362

Finding 396734 (2020-002)

Material Weakness 2020

Springfield Senior Citizens Housing, Inc.

NJ

HUD Housing Programs Eligibility

Statement of Condition 2020-002 (Assistance Listing No. 14.182): During the year ended December 31, 2020, 15 of the 15 resident files selected for testing under the HUD Consolidated Audit Guide lacked properly executed and documented resident eligibility forms. Recommendation: The Management Agent ...

Statement of Condition 2020-002 (Assistance Listing No. 14.182): During the year ended December 31, 2020, 15 of the 15 resident files selected for testing under the HUD Consolidated Audit Guide lacked properly executed and documented resident eligibility forms. Recommendation: The Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms. Action(s) taken or planned on the finding: Agree. Management intends to update all resident files to include all resident eligibility forms during the year ended December 31, 2021.

View Audit 306362

Finding 396733 (2020-001)

Significant Deficiency 2020

Springfield Senior Citizens Housing, Inc.

NJ

Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2020-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Singl...

Statement of Condition 2020-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 as soon as practical. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 will be submitted to the federal audit clearinghouse as soon as practical.

View Audit 306362

Finding 396152 (2020-005)

Material Weakness 2020

Bristlecone Family Resources

CA

Eligibility HUD Housing Programs Material Weakness

Management’s Views: Management has identified and implemented processes and procedures that will ensure that the general ledger is properly supported by appropriate documentation and journal entries reviewed by someone other than the preparer, in order to ensure that amounts reported in the financi...

Management’s Views: Management has identified and implemented processes and procedures that will ensure that the general ledger is properly supported by appropriate documentation and journal entries reviewed by someone other than the preparer, in order to ensure that amounts reported in the financial statements are appropriately accounted for in accordance with generally accepted accounting principles.

View Audit 305763

Finding 394666 (2020-017)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will work with the third party fee accountant and financial software provider (MRI Software) to accurately record and prepare financial statements with FHA Development, Inc. presented as a discretely presen...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will work with the third party fee accountant and financial software provider (MRI Software) to accurately record and prepare financial statements with FHA Development, Inc. presented as a discretely presented component unit within 60 days. Responsible Party: Audra Butler, Interim Deputy Director. Timeline: 2/15/2022.

View Audit 304564

Finding 394662 (2020-013)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency separation of duties procedure and Procurement Policy requirements. All invoices will be reviewed and approved prior to entry into accounting ...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency separation of duties procedure and Procurement Policy requirements. All invoices will be reviewed and approved prior to entry into accounting software for payment only with all required documentation present. All invoices will be reviewed for proper approval and documentation prior to payment by staff member authorized to generate payment before payment is generated. Payment will not be generated without appropriate back up documentation present. Upper-management will review a minimum of 20% of all payments for documentation, approval, and procurement compliance for the previous month. Responsible Parties: Audra Butler, Interim Deputy Director and FHA Board of Commissioners Finance Committee. Timeline: Ongoing- Compliance reviews beginning January 2022.

View Audit 304564

Finding 394661 (2020-012)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

Procurement, Suspension & Debarment HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency separation of duties procedure and Procurement Policy requirements. All invoices will be reviewed and approved prior to entry into accounting ...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency separation of duties procedure and Procurement Policy requirements. All invoices will be reviewed and approved prior to entry into accounting software for payment only with all required documentation present. All invoices will be reviewed for proper approval and documentation prior to payment by staff member authorized to generate payment before payment is generated. Payment will not be generated without appropriate back up documentation present. Upper-management will review a minimum of 20% of all payments for documentation, approval, and procurement compliance for the previous month. Following generation of payment, invoice, required documentation, and check stub will be filed appropriately and stored per HUD guidelines. Responsible Parties: Audra Butler, Interim Deputy Director and FHA Board of Commissioners Finance Committee. Timeline: Ongoing- Compliance reviews beginning January 2022.

View Audit 304564

Finding 394660 (2020-011)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

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

Views of Responsible Officials and Planned Corrective Actions: Finance and management staff will hold or obtain procurement and section 3 certifications and complete applicable training on contracts covered by Davis-Bacon requirements within 6 months. Fayetteville Housing Authority will keep electro...

Views of Responsible Officials and Planned Corrective Actions: Finance and management staff will hold or obtain procurement and section 3 certifications and complete applicable training on contracts covered by Davis-Bacon requirements within 6 months. Fayetteville Housing Authority will keep electronic file documentation and hard copy documentation of required records. All applicable staff will be trained on proper documentation and storage of records. Upper- management will review all contract files for active contracts on a monthly basis and within 30 days of project completion. Responsible Parties: Audra Butler, Interim Deputy Director and FHA Board of Commissioners Finance Committee. Timeline: Training June 17, 2022 Ongoing- Compliance reviews beginning January 2022.

View Audit 304564

Finding 394658 (2020-009)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will review the Emergency Grant application as approved by HUD and all purchases to determine if any unauthorized payments were made. All purchases for this grant will be reviewed by Ma...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will review the Emergency Grant application as approved by HUD and all purchases to determine if any unauthorized payments were made. All purchases for this grant will be reviewed by March 31, 2022 and an arrangement for repayment, if necessary will be initiated within 30 days of the completed review. Responsible Parties: Audra Butler, Interim Deputy Director and FHA Board of Commissioners Finance Committee. Timeline: March 31, 2022.

View Audit 304564 Questioned Costs: $1

Finding 394656 (2020-007)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency procurement policy and applicable state and federal procurement requirements and thresholds. All housing authority staff with procurement/ pur...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority management and staff will closely monitor and follow the agency procurement policy and applicable state and federal procurement requirements and thresholds. All housing authority staff with procurement/ purchasing authority will receive and review the agency procurement at least annually and immediately following approval of updates or edits. Board Commissioners will receive and review agency procurement at least annually. Responsible Parties: Audra Butler, Interim Deputy Director and FHA Board of Commissioners Finance Committee. Timeline: Procurement Policy Reviewed and Updated 12/02/2021. Staff training on procurement policy by 1/31/2022.

View Audit 304564 Questioned Costs: $1

Finding 394654 (2020-005)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of al...

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of all tenant recertification and recertifications, selected randomly by the management designee from tenant files due for recertification within the current month to ensure all required documents are present and correct. Responsible Parties: Audra Butler, Interim Deputy Director and Tara West, Property Manager. Timeline: Recertifications: Completed Compliance Review beginning January 2022.

View Audit 304564

Finding 394653 (2020-004)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of al...

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of all tenant recertification and recertifications, selected randomly by the management designee from tenant files due for recertification within the current month to ensure all required documents are present and correct. Responsible Parties: Audra Butler, Interim Deputy Director and Tara West, Property Manager. Timeline: Recertifications: Completed Compliance Review beginning January 2022.

View Audit 304564

Finding 394652 (2020-003)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of al...

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of all tenant recertification and recertifications, selected randomly by the management designee from tenant files due for recertification within the current month to ensure all required documents are present and correct. Responsible Parties: Audra Butler, Interim Deputy Director and Tara West, Property Manager. Timeline: Recertifications: Completed Compliance Review beginning January 2022.

View Audit 304564

Finding 394651 (2020-002)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of al...

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. Upper-management will review a minimum of 20% of all tenant recertification and recertifications, selected randomly by the management designee from tenant files due for recertification within the current month to ensure all required documents are present and correct. Responsible Parties: Audra Butler, Interim Deputy Director and Tara West, Property Manager. Timeline: Recertifications: Completed Compliance Review beginning January 2022.

View Audit 304564

Finding 394650 (2020-001)

Material Weakness 2020

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. During recertification, if Upper-management will re...

Views of Responsible Officials and Planned Corrective Actions: Reexaminations have been completed for tenants who were not recertified during FY 2020. Current staff have received additional training on the recertification process and documentation. During recertification, if Upper-management will review a minimum of 20% of all tenants recertification and recertifications, selected randomly by the management designee from tenant files due for recertification within the current month to ensure all required documents are present and correct. Interim recertifications were completed for residents that had a decrease in income during this time period. Additionally, residents who were recertified at a later date or will be certified at a later date and found to have been over charged for rent, will be credited for the amount of overpayment retro to the start of the overpayment or the due date of the recertification. Responsible Parties: Audra Butler, Interim Deputy Director and Tara West, Property Manager. Timeline: Recertifications: Completed Compliance Review beginning January 2022.

View Audit 304564

Finding 393741 (2020-004)

Material Weakness 2020

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2020-004 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited a...

2020-004 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited and audited financial information to HUD through the FASS-PH system. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 393737 (2020-003)

Material Weakness 2020

Gloversville Housing Authority

RI

HUD Housing Programs Eligibility Material Weakness

2020-003 – ELIGIBILITY MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ...

2020-003 – ELIGIBILITY MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 393733 (2020-002)

Material Weakness 2020

Gloversville Housing Authority

RI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring § 200.302

2020-002 – INTERNAL CONTROLS OVER COMPLIANCE MATERIAL WEAKNESS Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will maintain proper monitoring, communication and control activities to ensure adherence...

2020-002 – INTERNAL CONTROLS OVER COMPLIANCE MATERIAL WEAKNESS Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will maintain proper monitoring, communication and control activities to ensure adherence to the Authority’s key administrative policies including procurement, occupancy and the HCV administrative plan. Additionally, management will have the Board approve all policies and procedures adopted and communicate them with the third party company that manages the Authority’s Housing Choice Voucher and Mainstream Voucher programs. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 392653 (2020-108)

Significant Deficiency 2020

Pancare of Florida, INC

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.405 § 200.406

2020-108 Lack of Controls over Costs Submitted for Reimbursement Condition: The Organization included an invoice for reimbursement under the program for which a vendor credit memo for the full amount of the invoice had been received due to miscoding of the credit memo to the correct COVID-19 class ...

2020-108 Lack of Controls over Costs Submitted for Reimbursement Condition: The Organization included an invoice for reimbursement under the program for which a vendor credit memo for the full amount of the invoice had been received due to miscoding of the credit memo to the correct COVID-19 class on the general ledger. In addition, the Organization did not include an applicable invoice for COVID-19 expenses for reimbursement due to the same miscoding of the COVID-19 class to the general ledger. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Finding 392652 (2020-107)

Material Weakness 2020

Pancare of Florida, INC

FL

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs § 200.303

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Finan...

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Corrective Action Plans

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