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Corrective Action Plans

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Finding 555715 (2024-001)
Significant Deficiency 2024
Andrew Kim House, Inc.
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management ...
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354353
Finding 555686 (2024-007)
Significant Deficiency 2024
Clayton County Board of Commissioners
GA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report ...
Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2025
View Audit 354290
Finding 555685 (2024-006)
Significant Deficiency 2024
Clayton County Board of Commissioners
GA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report ...
Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2025
View Audit 354290
Finding 555669 (2024-001)
Significant Deficiency 2024
Alpha Warren Housing Corporation
OH
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Completion Date: Immediately
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Completion Date: Immediately
View Audit 354277
Finding 555664 (2024-003)
Material Weakness 2024
Magnolia School District
CA
Material Weakness Reporting Internal Control / Segregation of Duties
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
View Audit 354273
Finding 555650 (2024-001)
Significant Deficiency 2024
Link of Hampton Roads, Inc.
VA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Corrective Action: 1. Implement expense controls, require supporting documentation be submitted for each expense along with review and approval from Program Director or Executive Director or Accounting Director. 2. Perform periodic reviews, Monitoring compliance quarterly to detect outliers.
Corrective Action: 1. Implement expense controls, require supporting documentation be submitted for each expense along with review and approval from Program Director or Executive Director or Accounting Director. 2. Perform periodic reviews, Monitoring compliance quarterly to detect outliers.
View Audit 354255
Finding 555626 (2024-001)
Significant Deficiency 2024
Tomball Pines, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January...
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
View Audit 354198 Questioned Costs: $1
Finding 555574 (2024-011)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Reporting Special Tests & Provisions
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manage...
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manager by May 31, 2025.
View Audit 354066
Finding 555573 (2024-010)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this tas...
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this task, effective March 1, 2025.
View Audit 354066
Finding 555572 (2024-009)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
View Audit 354066
Finding 555571 (2024-008)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
View Audit 354066
Finding 555570 (2024-007)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched ...
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched to Yardi records and submitted to TRACS processing.
View Audit 354066
Finding 555569 (2024-006)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD...
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD addendums.
View Audit 354066
Finding 555568 (2024-005)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and s...
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and signed by the households.
View Audit 354066
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555517 (2024-001)
Material Weakness 2024
City of Headland
AL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
View Audit 354021
Finding 555487 (2024-015)
Significant Deficiency 2024
Grant County
NM
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555345 (2024-002)
Material Weakness 2024
Newhall School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understan...
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understand that maintaining accurate and accessible documentation is essential to federal compliance under Title 2, Code of Federal Regulations (CFR) §200.334. The District takes full responsibility for this oversight and is taking immediate steps to strengthen its internal controls and documentation practices. Corrective Action Plan 1. Reason for the Finding: This issue arose due to high turnover in the position responsible for federal reporting. As a result, institutional knowledge and documentation practices were disrupted, making it difficult to locate supporting financial records for the annual ESSER expenditure report. While the quarterly reports submitted throughout the year were accurate and properly supported, the annual report was not fully aligned with available documentation due to incomplete record retention during the staffing transitions. 2. Actions to be Taken to Correct the Issue: Centralized Document Management System: The District will implement a centralized, secure electronic document management system (e.g., Google Drive, SharePoint, or a financial records database) specifically for tracking and retaining federal program documentation. All financial records supporting ESSER and similar federal grants will be stored here and categorized by funding source, fiscal year, and reporting period. Standard Operating Procedure (SOP): A formal SOP for federal grants management will be created and distributed to all relevant departments. This will include clear guidelines for documentation, record retention timelines, and roles/responsibilities for financial reconciliation and audit readiness. Staff Training: District staff responsible for federal program management and reporting will be trained on the new SOP, federal compliance regulations (including CFR §200.334), and the use of the document management system. Refresher trainings will be conducted annually or as needed. Pre-Submission Review: A dual review process will be instituted where both the Business Services and Federal Programs teams confirm the availability and accuracy of supporting documentation before any reports are submitted to oversight agencies. 3. Timeline for Implementation: All corrective actions will be in place within 90 days. The centralized document storage system and SOPs will be finalized and rolled out within 60 days. Staff training will be completed within the following 30 days. Immediate measures to retain ESSER documentation have already been initiated.
View Audit 353992
Finding 555327 (2024-002)
Significant Deficiency 2024
Serenity House Counseling Services, Inc.
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
View Audit 353974
United Mental Health & Addiction Recovery Coalition
IL
Reporting Internal Control / Segregation of Duties § 200.327
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2...
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2025.
View Audit 353963
United Mental Health & Addiction Recovery Coalition
IL
Questioned Costs Internal Control / Segregation of Duties
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitt...
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitted to the federal awarding agency by the end of March 2025.
View Audit 353963 Questioned Costs: $1
Finding 555238 (2024-002)
Significant Deficiency 2024
Habitat for Humanity of Michigan, Inc.
MI
Reporting Internal Control / Segregation of Duties
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulati...
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: By June 30, 2025, management, with the expertise of RDM Associates, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. For fiscal year 2025, RDM Associates is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. RDM Associates is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. By June 30, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of RDM Associates to facilitate knowledge transfer and operational resilience. The transition to RDM Associates as our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is June 30, 2025.
View Audit 353872
Finding 555223 (2024-004)
Significant Deficiency 2024
Chicago Heights School District 170
IL
Cash Management Reporting Internal Control / Segregation of Duties
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal cou...
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures. Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025. Contact Person: Joe Barker, CSBO.
View Audit 353840
Finding 555196 (2024-002)
Significant Deficiency 2024
Gratz College
PA
Special Tests & Provisions Subrecipient Monitoring Cash Management
Finding 2024-002 Corrective Action Plan The College reassigned the duties within its business office to ensure remittances to students or parent borrowers of credit balances are executed in accordance with the timeline mandated by the U.S. Department of Education. Gratz College notes that this was ...
Finding 2024-002 Corrective Action Plan The College reassigned the duties within its business office to ensure remittances to students or parent borrowers of credit balances are executed in accordance with the timeline mandated by the U.S. Department of Education. Gratz College notes that this was the only instance of noncompliance and resulted from turnover in Gratz College’s business office staff. Anticipated Completion Date The corrective action plan was completed June 1, 2024 Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Ross Holgado – Manager of Financial Reporting Karen West – Senior Accounting Associate and Coordinator of Student Billing
View Audit 353822
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