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Corrective Action Plans

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Finding 555798 (2024-001)
Material Weakness 2024
Cheyenne County, Nebraska
NE
Internal Control / Segregation of Duties
The County has assessed the benefits and costs associated with proper segregation of duties and has determined that costs would outweigh the benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the ne...
The County has assessed the benefits and costs associated with proper segregation of duties and has determined that costs would outweigh the benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The County requires reporting to the Board of Commissioner for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
View Audit 354487
Finding 555793 (2024-005)
Significant Deficiency 2024
Rome Housing Authority
NY
HUD Housing Programs Reporting Significant Deficiency
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: September 2024
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: September 2024
View Audit 354468
Finding 555792 (2024-004)
Significant Deficiency 2024
Rome Housing Authority
NY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waiting list will be generating following each...
RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waiting list will be generating following each new move-in, and the previous waiting list will be appropriately filed and preserved. Name of Responsible Person: Entire Admin Staff lmplementatio_n Date: September 2024
View Audit 354468
Finding 555782 (2024-002)
Significant Deficiency 2024
Harvest Regional Food Bank, Inc.
AR
Special Tests & Provisions Reporting Significant Deficiency
All federal food commodities received will be entered into the SMF QuickBooks system and reported to the Arkansas Department of Education (ADE) within 48 hours of delivery by the Operations Manager or his assistant. All federal food receipts will be verified by a secondary employee monthly to ensure...
All federal food commodities received will be entered into the SMF QuickBooks system and reported to the Arkansas Department of Education (ADE) within 48 hours of delivery by the Operations Manager or his assistant. All federal food receipts will be verified by a secondary employee monthly to ensure ADE has received and properly processed the submission into their system. Any discrepancies will be discussed and corrected as necessary. Harvest will perform an inventory count quarterly and adjust inventory amounts as needed in the SMF QuickBooks system.
View Audit 354463
Finding 555772 (2024-001)
Significant Deficiency 2024
Alliance for Community Empowerment, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Period of Performance
CT Energy Assistance Program– Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action...
CT Energy Assistance Program– Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action taken in response to finding: All expenditures will be reviewed and recorded in the proper period of performance. The correction was put into place during the audit and all expenditures have been reviewed during entry and at the point of signature from the Finance Director. Name of the contact person responsible for corrective action: Indi Hayes, Finance Director Planned completion date for corrective action plan: March 21, 2025
View Audit 354453 Questioned Costs: $1
Finding 555763 (2024-002)
Material Weakness 2024
Feeding Illinois
IL
Cash Management Internal Control / Segregation of Duties
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by ...
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by the State Agency overseeing the grant. Feeding Illinois did not properly calculate the number of expenditures for reimbursement. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic. Effect of Finding: The Organization submitted grant expenditures both in excess of amounts reimbursed. Recommendation: We recommend that the Organization perform a more detailed review of the information submitted to verify the accuracy prior to submission for reimbursement. . Corrective Action Plan: All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS).. Contact Person Responsible for Corrective Action: Stephen Ericson, Executive Director Anticipated Completion Date: June 30, 2025
View Audit 354427
Finding 555742 (2024-001)
Significant Deficiency 2024
Nutley Senior Citizens Housing Corporation
NJ
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action...
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action by reinforcing internal procedures to ensure timely deposits in the future. Additional monitoring measures have been implemented to prevent recurrence.
View Audit 354370
Finding 555719 (2024-001)
Significant Deficiency 2024
Raymond Central Public Schools
NE
Internal Control / Segregation of Duties Reporting
Management is aware of the above finding, but believes the cost of hiring additional employees outweighs any benefit it would receive due to limited resources of the District. The District feels it has mitigating controls in place to reduce the risks associated with the organizational structure, inc...
Management is aware of the above finding, but believes the cost of hiring additional employees outweighs any benefit it would receive due to limited resources of the District. The District feels it has mitigating controls in place to reduce the risks associated with the organizational structure, including the approval process for all expenditures, which involves the School Board.
View Audit 354359
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
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