Corrective Action Plans

Finding 556059 (2024-007)

Significant Deficiency 2024

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensu...

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 3/28/25 Contact: Jill Lesmerises, CFO

View Audit 354775

Finding 556057 (2024-006)

Significant Deficiency 2024

Newbury Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will in...

Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 354775

Finding 556051 (2024-002)

None 2024

Newbury Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance wi...

We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 354775

Finding 556016 (2024-002)

Significant Deficiency 2024

Legal Aid Chicago

IL

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Our Deput...

Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Our Deputy Director/General Counsel contacted the person who had failed to sign the retainer that was missing the staff signature to remind them of that requirement. She also held a training on LSC requirements in Q1 2025 in which she reminded staff of the retainer requirement. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: Already implemented

View Audit 354747

Finding 556015 (2024-001)

Significant Deficiency 2024

Legal Aid Chicago

IL

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: In 2024, but after employees logged the two erro...

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: In 2024, but after employees logged the two erroneous PAI entries, we implemented a new PAI time entry system in LegalServer. Employees must now choose the nature of the PAI involvement when they log the time, which would have avoided both of the two erroneous entries, had that been in place. Additionally, our Deputy Director/General Counsel provided an LSC regulations training in Q1 2025 to remind employees of LSC regulations, including the regulation governing PAI time. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: Already implemented

View Audit 354747

Finding 556013 (2024-002)

None 2024

Wesley Village INC

OH

Questioned Costs Internal Control / Segregation of Duties

Management agreed with the recommendation and will ensure all proper approvals are received prior to any withdrawals from the replacement reserve

View Audit 354743 Questioned Costs: $1

Finding 555985 (2024-002)

Significant Deficiency 2024

Dal Housing for the Elderly

OH

Questioned Costs HUD Housing Programs Reporting

Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.

View Audit 354707 Questioned Costs: $1

Finding 555972 (2024-004)

Significant Deficiency 2024

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate a...

Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate and approved.

View Audit 354688 Questioned Costs: $1

Finding 555971 (2024-003)

Significant Deficiency 2024

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329

Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.

View Audit 354688

Finding 555963 (2024-001)

Significant Deficiency 2024

Lone Pine Economic Development Corporation and Trust

CA

Reporting Internal Control / Segregation of Duties

Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $30,528 to the replacement reserve cash account.

View Audit 354676

Finding 555945 (2024-003)

Significant Deficiency 2024

The Pinemont Apartments, Inc.

TX

Procurement, Suspension & Debarment HUD Housing Programs Reporting

The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.

View Audit 354657

Finding 555944 (2024-002)

Significant Deficiency 2024

The Pinemont Apartments, Inc.

TX

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.

View Audit 354657

Finding 555943 (2024-001)

Significant Deficiency 2024

The Pinemont Apartments, Inc.

TX

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Certain expenses for mold remediation were capitalized and should have been expensed. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.

View Audit 354657

Finding 555921 (2024-006)

Significant Deficiency 2024

School District of Osceola

WI

Reporting Special Tests & Provisions Significant Deficiency

The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the transportation department reviewing bus logs. The District will assign someone in the District office to review all logs. Shannon Grindell Ongoing

View Audit 354588

Finding 555920 (2024-005)

Significant Deficiency 2024

School District of Osceola

WI

Reporting Internal Control / Segregation of Duties

The District submitted corrected versions of the Quarterly Financial Summaries to SBS after audit fieldwork. The District plans for the Finance Director to review Quarterly Financial Summaries and Annual Cost reports and document this review before submitting to SBS. Shannon Grindell, Sharon Weise O...

The District submitted corrected versions of the Quarterly Financial Summaries to SBS after audit fieldwork. The District plans for the Finance Director to review Quarterly Financial Summaries and Annual Cost reports and document this review before submitting to SBS. Shannon Grindell, Sharon Weise Ongoing

View Audit 354588

Finding 555917 (2024-004)

Significant Deficiency 2024

School District of Osceola

WI

Allowable Costs / Cost Principles Reporting School Nutrition Programs

The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the food service department working with the claims. The District will assign someone in the District office to review all claims. Shannon Grindell, Susan Mayer Ongoing

View Audit 354588

Finding 555899 (2024-001)

Significant Deficiency 2024

Marillac Community Health Centers

LA

Eligibility Internal Control / Segregation of Duties

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount pr...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount provided to the patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees that this was a clerical error and an isolated incident. To improve the process and minimize errors, eligibility applications will now be processed at the Grand Junction, Colorado office by a different eligibility staff. This team will enter applications into the electronic medical record system and maintain either paper or digital copies for one year to ensure no applications are lost. This new procedure will provide an additional safeguard in the application process.

View Audit 354557

Finding 555898 (2024-002)

None 2024

Martin Luther King Gardens Urban Renewal, Inc.

NJ

HUD Housing Programs Internal Control / Segregation of Duties

Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is in the process of establishing a bank account titled Reserve Replacement and will transfer the appropriate balance into the account once established.

View Audit 354548

Finding 555840 (2024-002)

Significant Deficiency 2024

The Boys & Girls Aid Society of Oregon

OR

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend the Agency implement procedures to ensure that actual expenditures are used for reporting offederal awards. This includes regular reconciliation of budgeted amounts to actual expenditures, and adjustment of future federal award draws when necessary. Action taken: Manag...

Recommendation: We recommend the Agency implement procedures to ensure that actual expenditures are used for reporting offederal awards. This includes regular reconciliation of budgeted amounts to actual expenditures, and adjustment of future federal award draws when necessary. Action taken: Management agrees with this finding and has implemented corrective actions. These actions include quarterly reviews of expenditure schedules and invoices to reconcile budgeted amounts with actual expenses and adjusting where necessary.

View Audit 354541

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

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

Corrective Action Plans

Filters