Corrective Action Plans

Finding 1228460 (2024-010)

Material Weakness 2024

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Finding No. 2024-010: Lack of Management Oversight to Ensure Retention of Cash Disbursements and Expenses Approval The Health Center has moved to a cloud portal for submitting and processing invoices for approval and payment as well for maintaining vendor files. Under the cloud portal, any requests ...

Finding No. 2024-010: Lack of Management Oversight to Ensure Retention of Cash Disbursements and Expenses Approval The Health Center has moved to a cloud portal for submitting and processing invoices for approval and payment as well for maintaining vendor files. Under the cloud portal, any requests for payments cannot be processed without an invoice and or any other sufficient supporting documents. Approvals of invoices is now also reflected in the portal to indicate readiness for payment. The Health Center does not anticipate to charge expenses to the awards that are not in accordance with budgeted amounts as submitted to its funding sources.

View Audit 410112

Finding 1228459 (2024-009)

Material Weakness 2024

Sayre Health Center

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding No. 2024-009: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time that is related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and ma...

Finding No. 2024-009: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time that is related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and maintained in the shared file for immediate availability and reference.

View Audit 410112

Finding 1228456 (2024-006)

Material Weakness 2024

Sayre Health Center

PA

Cash Management Internal Control / Segregation of Duties Material Weakness

Finding 2024-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically des...

Finding 2024-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically designated to cover payroll costs, this process now includes the following: • A drawdown allocation schedule for the employee’s making up the amount requested • A budget breakdown by department for the amounts making up the drawdown request • A supporting schedule and related invoices for amounts to be reimbursed (e.g., malpractice insurance, etc.) • A completed Standard Form (SF) 270 that tracks the applicable grant amounts previously drawdown that also specifies the amount to be currently drawn.

View Audit 410112

Finding 1228401 (2024-002)

Material Weakness 2024

Aging Services, Inc.

OK

Reporting Internal Control / Segregation of Duties

2024-002 – Filing with the Federal Audit Clearinghouse Condition: Aging Services, Inc. (ASI) did not submit its audit report to the FAC within nine months from the year ending June 30, 2024. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management re...

2024-002 – Filing with the Federal Audit Clearinghouse Condition: Aging Services, Inc. (ASI) did not submit its audit report to the FAC within nine months from the year ending June 30, 2024. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward. Expected completion date: 6/30/2026

View Audit 410080

Finding 1228305 (2024-002)

Material Weakness 2024

ESPERANZA COMMUNITY HOUSING CORPORATION

CA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding #2024-002 Deficiency - Internal Controls over Period-End Financial Closing Process of Limited Partnerships Corrective Action Planned ECHC, in its capacity as General Partner, has taken corrective action by terminating the prior property management company and engaging a new property manageme...

Finding #2024-002 Deficiency - Internal Controls over Period-End Financial Closing Process of Limited Partnerships Corrective Action Planned ECHC, in its capacity as General Partner, has taken corrective action by terminating the prior property management company and engaging a new property management company. ECHC will continue to execute and strengthen its oversight controls over the financial closing and reporting process for the Limited Partnerships to ensure complete, accurate, and timely financial information is provided and reviewed. The corrective action plan will include the following steps: 1. Transition to New Property Management Company o Complete on boarding of the new property management company, including communication of ECHC's expectations for financial reporting, internal controls, supporting documentation, and closing timelines. o Confirm that the new property management company understands the required format, content, and timing of monthly submissions. 2. Monthly Reporting Package Deadlines o Require the property management company to provide complete monthly financial reporting packages by an established deadline each month. o Reporting packages will include, as applicable, general ledger detail, trial balance, balance sheet, income statement, bank reconciliations, accounts receivable aging, accounts payable aging, tenant receivable support, cash activity, debt and escrow activity, and supporting documentation for significant or unusual transactions. o ECHC will monitor timely receipt of monthly reporting packages and follow up promptly on late or incomplete submissions. 3. Finance Department Review of General Ledger and Financial Reports o ECHC finance personnel will perform a timely monthly review of the general ledger and financial reports provided by the property management company. o The review will include evaluation of account balances, budget-to-actual fluctuations, unusual transactions, completeness of activity, and consistency with prior periods and known operating activity. o Identified issues will be communicated to the property management company for correction before the monthly close is finalized, where practicable. 4. Review of Key Reconciliations o ECHC will review key reconciliations prepared by the property management company, including bank reconciliations, tenant receivables, accounts payable, security deposits, escrow accounts, intercompany balances, debt balances, and other significant balance sheet accounts. o Reconciliations will be reviewed for completeness, accuracy, timeliness, and support for reconciling items. o Unresolved reconciling items will be tracked and followed up until resolution. 8. Ongoing Monitoring and Oversight o ECHC will monitor the new property management company's performance against established reporting deadlines and quality expectations. o Finance leadership will periodically evaluate whether oversight controls are operating effectively and whether additional controls are needed. o ECHC will maintain documentation of monthly reviews, reconciliations reviewed, issues identified, follow-up performed, and final resolution of exceptions. Management believes these corrective actions will strengthen the period-end financial closing process for the Limited Partnerships, improve the timeliness and accuracy of financial reporting, and reduce the need for post-closing audit adjustments.

View Audit 410021

Finding 1228109 (2024-005)

Material Weakness 2024

Gfh Continental Homes LLC

ND

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

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over selection from waiting list. Completion Date – 12/31/26

View Audit 409939

Finding 1228108 (2024-004)

Material Weakness 2024

Gfh Continental Homes LLC

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26

View Audit 409939

Finding 1228107 (2024-003)

Material Weakness 2024

Gfh Continental Homes LLC

ND

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over monthly reconciliations. Completion Date – 12/31/26

View Audit 409939

Finding 1228067 (2024-003)

Material Weakness 2024

Kids Cove Community Outreach

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching co...

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the CACFP program. All personnel costs charged to the CACFP program will be recorded using the employee's gross wages as the basis for the payroll expense. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be properly recorded when applicable and supported by payroll documentation. The organization will maintain payroll registers, employee timesheets, payroll reports, payroll tax records, canceled checks or electronic payment records, and other supporting documentation necessary to substantiate personnel costs charged to CACFP. Effective immediately, all payroll charges to the CACFP program must receive supervisory review and approval before the payroll expenditure is finalized and posted to the CACFP grant records. The Administrator and the Director will review the payroll documentation to verify that: 1. The employee is authorized to perform work charged to the CACFP program. 2. The hours worked or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are recorded as personnel expense. 4. Applicable employer payroll taxes and matching contributions are properly recorded. 5. Payroll costs are charged to the appropriate federal program and accounting period. 6. The amount recorded on the CACFP grant expenditure listing agrees with the payroll register and supporting documentation. 7. Any corrections or adjustments are properly documented and approved. The supervisory review will be documented by the supervisor's signature or initials and date on a payroll review checklist or other designated payroll approval document. No payroll expenditure will be posted to the CACFP grant program records until the mandatory supervisory review has been completed. On a monthly basis, the designated bookkeeping personnel will reconcile personnel costs charged to CACFP to the payroll register, general ledger, and supporting payroll records. The Administrator and Director will review the reconciliation to ensure that gross wages, employee withholdings, employer payroll taxes, and applicable matching contributions have been properly accounted for and that the amounts charged to CACFP are accurate and properly supported. Employees responsible for payroll processing, bookkeeping, and grant financial records will receive training regarding the proper recording of payroll costs under federal award requirements, including the difference between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review and monthly payroll reconciliation are completed. The designated payroll/bookkeeping personnel will be responsible for preparing the payroll records, maintaining supporting documentation, and recording payroll expenditures in the appropriate grant program records. The corrective action will be implemented immediately and will apply to all payroll charged to the CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. Management will periodically review CACFP payroll records, payroll registers, grant expenditure listings, general ledger activity, and supporting documentation to ensure that personnel costs are recorded accurately and completely. Any errors identified through the supervisory review or monthly reconciliation will be corrected promptly and documented. Kids Cove Community Outreach will retain documentation demonstrating completion of the mandatory supervisory review and reconciliation as part of its financial and grant records and will make such documentation available for audit and compliance monitoring.

View Audit 409908

Finding 1228066 (2024-002)

Material Weakness 2024

Kids Cove Community Outreach

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching co...

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the SFSP grant program. All payroll charged to the SFSP program will be recorded based on the employee's gross wages, rather than the employee's net paycheck amount. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be included in the total personnel expense charged to the program when applicable and properly supported. The organization will maintain payroll registers, employee time records/timesheets, payroll reports, payroll tax records, canceled checks or electronic payment documentation, and other supporting documentation necessary to substantiate personnel costs charged to the federal program. Effective immediately, all payroll charges to the SFSP program are subject to mandatory supervisory review before the payroll expenditure is finalized and posted to the grant program records. The Administrative Assistant and Director will review and approve the payroll documentation to verify that: 1. The employee was authorized to work for the program. 2. The hours or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are used to determine the personnel expense. 4. Applicable employer payroll taxes and other allowable employer-paid costs are properly included. 5. Payroll costs are charged to the appropriate program and accounting period. 6. The amounts recorded in the grant expenditure ledger agree with the payroll register and supporting payroll documentation. 7. Any corrections or adjustments are documented and approved by the supervisor. The supervisory review will be documented by the supervisor's initials/signature and date on the payroll review checklist. No payroll expenditure will be posted to the SFSP grant records without completion of the required supervisory review. The Director will perform a monthly reconciliation of payroll charged to the SFSP program to the payroll register and general ledger to ensure that personnel costs are recorded completely and accurately. The Director and Accounting Personnel responsible for payroll processing, grant accounting, and financial recordkeeping will receive training on the proper recording of payroll costs under applicable federal requirements, including the distinction between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review is completed. The payroll/bookkeeping personnel will prepare and maintain the payroll documentation and grant expenditure records on a quarterly basis. The mandatory supervisory review process will be implemented immediately and will apply to all payroll charged to the SFSP and CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. The Administrator and Secretary will periodically review payroll records, grant expenditure listings, payroll registers, and supporting documentation to ensure that the corrective action remains effective. Any errors identified during supervisory review or subsequent monitoring will be corrected promptly and documented. Management will retain evidence of the required supervisory reviews and reconciliations for audit and compliance purposes.

View Audit 409908

Finding 1227877 (2024-005)

Material Weakness 2024

International Institute of Wisconsin, Inc.

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

IIW acknowledges the finding regarding the allocation of payroll expenses to federal awards during the period July 2023 through October 2023. FY2024 was a significant transition period for IIW. New payroll and financial systems were implemented during the transition period from June 2023 through Jan...

IIW acknowledges the finding regarding the allocation of payroll expenses to federal awards during the period July 2023 through October 2023. FY2024 was a significant transition period for IIW. New payroll and financial systems were implemented during the transition period from June 2023 through January 2024, and management implemented significant corrective actions related to payroll allocation beginning in November 2023. These corrective actions included transitioning away from the prior budget-based payroll allocation methodology, strengthening timekeeping and payroll processes, implementing procedures designed to document actual employee activities, and enhancing supervisory review of payroll allocations. Although aspects of the prior-year condition affected the July through October 2023 period of FY2024, significant corrective measures were implemented during FY2024 beginning in November 2023. IIW continued strengthening these processes throughout FY2024. Corrective Actions Implemented and Ongoing • Implement and maintain written payroll allocation policies and procedures. • Utilize systematic timekeeping practices designed to document actual employee activities. • Allocate payroll costs based on actual work performed and appropriate supporting documentation. • Maintain supervisory review and approval procedures over employee time reporting and payroll allocations. • Maintain appropriate levels of management review and oversight to provide checks and balances over payroll reporting and allocation. • Periodically review payroll allocations for consistency with actual employee activity and make adjustments when necessary. Contact Persons Responsible for Corrective Action Paul F. Trebian, President & CEO Estela Vazquez-Ornelas, Vice President Anticipated Completion Date Significant corrective actions were implemented beginning in November 2023 and continue to be monitored and enhanced as necessary to ensure compliance with federal award requirements.

View Audit 409801

Finding 1227876 (2024-004)

Material Weakness 2024

International Institute of Wisconsin, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

IIW acknowledges that enhancements were necessary to strengthen and document internal controls over compliance with applicable federal award requirements. During FY2024, IIW continued working with granting agencies through technical assistance, monitoring, and programmatic training to improve compli...

IIW acknowledges that enhancements were necessary to strengthen and document internal controls over compliance with applicable federal award requirements. During FY2024, IIW continued working with granting agencies through technical assistance, monitoring, and programmatic training to improve compliance practices. These improvements continued throughout FY2024. Management recognizes that responsibility for the design, implementation, and maintenance of effective internal controls over federal award compliance remains with IIW. Corrective Actions Implemented and Ongoing • Strengthen documented internal controls over applicable federal compliance requirements. • Maintain documented supervisory reviews over activities allowed or unallowed, allowable costs, cash management, eligibility, period of performance, and reporting. • Periodically evaluate the effectiveness of compliance controls and address identified deficiencies. • Continue utilizing grantor technical assistance and monitoring, as appropriate, while maintaining management responsibility for IIW’s internal control environment. • Continue training appropriate financial and program personnel regarding federal award requirements and documentation expectations. Contact Persons Responsible for Corrective Action Paul F. Trebian, President & CEO Estela Vazquez-Ornelas, Vice President Anticipated Completion Date Improvements were initiated during FY2024 and continue with ongoing monitoring thereafter.

View Audit 409801

Finding 1227868 (2024-004)

Material Weakness 2024

Faith and Hope, Lp 094-11006

ND

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

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will implement formal procedures requiring documentation evidencing the completion of periodic reviews. Completion Date – 12/31/26

View Audit 409798

Finding 1227867 (2024-003)

Material Weakness 2024

Faith and Hope, Lp 094-11006

ND

HUD Housing Programs Internal Control / Segregation of Duties § 200.512

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting of report submissions. Completion Date – 12/31/26

View Audit 409798

Finding 1227866 (2024-005)

Material Weakness 2024

Grand Forks Homes Inc. - Lagrave Place 094-44019

ND

Internal Control / Segregation of Duties HUD Housing Programs

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over selection from waiting list. Completion Date – 12/31/26

View Audit 409797

Finding 1227864 (2024-004)

Material Weakness 2024

Grand Forks Homes Inc. - Lagrave Place 094-44019

ND

Internal Control / Segregation of Duties Subrecipient Monitoring

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26

View Audit 409797

Finding 1227862 (2024-003)

Material Weakness 2024

Grand Forks Homes Inc. - Lagrave Place 094-44019

ND

HUD Housing Programs Internal Control / Segregation of Duties Reporting § 200.512

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26

View Audit 409797

Finding 1227791 (2024-003)

Material Weakness 2024

Housing Authority of the County of Mifflin

PA

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

MCHA has created a documented policy and procedure for all significant accounting transactions which includes monitoring practices for financials and material account balances. Also included are procedures related to monthly and annual account reconciliation and filing of source documents.

View Audit 409755

Finding 1227728 (2024-003)

Material Weakness 2024

La Red Health Center, INC

DE

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.510

1. Comprehensive Grant Reconciliation Process- Management will perform a formal year-end reconciliation of all federal grant expenditures to the general ledger, grant agreements, reimbursement requests, and funding agency reports prior to completion of the SEFA. 2. Centralized Federal Award Inventor...

1. Comprehensive Grant Reconciliation Process- Management will perform a formal year-end reconciliation of all federal grant expenditures to the general ledger, grant agreements, reimbursement requests, and funding agency reports prior to completion of the SEFA. 2. Centralized Federal Award Inventory- Management has established a centralized schedule of all federal awards that identifies the fed eral agency, Assistance Listing Number {ALN), passthrough entity, grant number, award period, and responsible program personnel. This inventory will be reviewed and updated throughout the year. 3. Formal SEFA Review Control -A secondary review of the completed SE FA will be performed by a member of management independent of the preparer. The review will include verification of all federal programs, ALNs, pass-through awards, expenditures, and required disclosures. 4. Year-End Program Certifications - Program and finance personnel responsible for grant administration will provide written confirmation of all federal awards and expenditures incurred during the reporting period to ensure completeness. 5. Training and Compliance Monitoring- Finance staff responsible forfederal grant accounting and reporting will receive periodic training regardi ng Uniform Guidance requirements, including SEFA preparation and reporting responsibilities.

View Audit 409710

Finding 1227619 (2024-002)

Material Weakness 2024

Community Coordinated Child Care

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance.

View Audit 409636

Finding 1227474 (2024-001)

Material Weakness 2024

Yeshiva Darkei Emunah

NY

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before t...

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 09/30/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end December 31, 2025. Mr. Joel Stein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-356-2761. Contact Person Responsible for Corrective Action: Joel Stein, Executive Director

View Audit 409506

Finding 1227219 (2024-014)

Material Weakness 2024

St. Croix Chippewa Housing Authority

CA

Internal Control / Segregation of Duties Material Weakness Reporting

2024-14 Segregation of Duties Material Weakness Recommendation: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the finance manager from the list of ch...

2024-14 Segregation of Duties Material Weakness Recommendation: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the finance manager from the list of check signers. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 409362

Finding 1227211 (2024-006)

Material Weakness 2024

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2024-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the a...

2024-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 409362

Finding 1227206 (2024-001)

Material Weakness 2024

St. Croix Chippewa Housing Authority

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2024-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at leas...

2024-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at least the signature of one Tribal Council member. Further, individuals who benefit from the loan program should not have complete discretion over recording and processing of advances and repayment. We recommend a complete list of outstanding balances be presented to the Tribal Council, or its designee, for continued monitoring. Action Taken: The SCCHA discontinued the Loan Program as of November 2019. A complete list of balances owed has been submitted to the Tribal Council with the outstanding balances of those whom had signatory authority forwarded to the St. Croix Tribal Court for further repayment actions.

View Audit 409362

Finding 1227188 (2024-004)

Material Weakness 2024

Humboldt Park Health, Inc.

IL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Condition: The Organization did not submit the budget to HUD within 30 days of the start of its fiscal year. Planned Corrective Action: Management has implemented a new review and oversight process related to the process for the budget submissions in question to ensure timely submission on a go-forw...

Condition: The Organization did not submit the budget to HUD within 30 days of the start of its fiscal year. Planned Corrective Action: Management has implemented a new review and oversight process related to the process for the budget submissions in question to ensure timely submission on a go-forward basis. Contact person responsible for corrective action: Louise Arzu, Vice President, Finance Anticipated Completion Date: 9/30/2026

View Audit 409357

Corrective Action Plans

Filters