Corrective Action Plans

Finding 486110 (2023-002)

Significant Deficiency 2023

Marion County

SC

Reporting Internal Control / Segregation of Duties

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

View Audit 318757

Finding 486085 (2023-001)

Material Weakness 2023

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐d...

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐day HAP requirement during 2023. In addition, HAP was not properly reviewed for possible abatement for these tenants. Corrective Action Plan: We now have a full‐time inspector, he’s HQS certified, and has gone through NSPIRE training. After the Interim Audit, we also created and staffed a new Housing Choice Supervisor position to better distribute the workload. We also created and staffed a Housing Choice Voucher Specialist II. This position was filled in house by a senior member of the team who will train staff, conduct monthly audits of files, prepare written standard operating procedures for processing files (i.e., annual recertifications, interim certifications, moves, terminations, portability, etc.). Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2024

View Audit 318734

Finding 486080 (2023-002)

Material Weakness 2023

Western New York Independent Living, Inc.

NY

Internal Control / Segregation of Duties

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Fi...

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management has taken steps to ensure timely filing for the year ended September 30, 2024. (c) Anticipated Completion Date: Management anticipates this finding will be resolved for the year ending September 30, 2024.

View Audit 318724

Finding 486062 (2023-004)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties School Nutrition Programs

The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director

View Audit 318713

Finding 486022 (2023-002)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Comple...

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486018 (2023-001)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486017 (2023-004)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive O...

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 485989 (2023-003)

Material Weakness 2023

Aurora Charter School

MN

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

2023-003 Reporting Compliance Requirement Finding Summary The School did not have sufficient controls in place to ensure completeness of the Schedule of Expenditures of Federal Awards (SEFA) and compliance with this requirement. The School’s SEFA was understated by $507,980 in federal expenditure...

2023-003 Reporting Compliance Requirement Finding Summary The School did not have sufficient controls in place to ensure completeness of the Schedule of Expenditures of Federal Awards (SEFA) and compliance with this requirement. The School’s SEFA was understated by $507,980 in federal expenditures related to the Comprehensive Literacy Development federal program. Corrective Action Plan Actions Planned – The School has implemented new processes and procedures in 2024 which address this internal control finding to comply with the Uniform Guidance in the future. Official Responsible – Matthew Cisewski, Executive Director. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will ensure the new process and procedures implemented address internal controls and procedures in this area to ensure future federal grant compliance.

View Audit 318707

Finding 485985 (2023-004)

Significant Deficiency 2023

City of Quincy, Illinois

IL

Reporting Internal Control / Segregation of Duties

Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City w...

Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City was not completing, reviewing, and submitting the necessary reports outlined in the Compliance Requirements shown in Uniform Guidance (2 CFR Part 200) for the Airport Improvement Program. Plan: The City Comptroller will meet with the Airport Director regularly to discuss the necessary reports required to be submitted to stay in compliance with the federal funding agency’s grant requirements. Prior to submission, the City Comptroller will review the reports with the Airport Director and then the necessary reports should be submitted on time and contain all the necessary information as outlined in the granting agency’s compliance requirements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2024

View Audit 318702

Finding 485984 (2023-003)

Significant Deficiency 2023

City of Quincy, Illinois

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2023-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan:...

Finding 2023-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan: The City Comptroller’s Office and the Treasurer’s Office will act together as a central location for grant activity. The appropriate offices will work together with each of the City’s departments to reconcile and appropriately manage and report grant activity throughout the year. Anticipated Date of Completion: Fiscal Year Ending April 30, 2024

View Audit 318702

Finding 485983 (2023-002)

Significant Deficiency 2023

City of Quincy, Illinois

IL

Reporting Internal Control / Segregation of Duties

Finding 2023-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparati...

Finding 2023-002: Material Journal Entries Condition: During audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork Anticipated Date of Completion: Fiscal Year Ending April 30, 2024

View Audit 318702

Finding 485982 (2023-001)

Material Weakness 2023

City of Quincy, Illinois

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023-001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance to correct prior year accruals and deferrals related to property taxes, accounts payable, grant receivables, etc. that were not included on the unadjusted trial bala...

Finding 2023-001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance to correct prior year accruals and deferrals related to property taxes, accounts payable, grant receivables, etc. that were not included on the unadjusted trial balances Plan: The City will implement internal controls to properly record necessary accruals and deferrals on a timely basis prior to audit fieldwork. Additionally, the City Comptroller should provide monthly reviews of the financial statements Anticipated Date of Completion: Fiscal Year Ending April 30, 2024

View Audit 318702

Finding 485965 (2023-006)

Material Weakness 2023

City of West Fargo

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Rec...

Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: In the testing of procurement, suspension, and debarment it was identified that the City did not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Corrective Action Plan: The City has adopted a procurement policy satisfying the requirements of 2 CFR sections 200.318 through 200.326 as of January 8, 2024. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: January 8, 2024

View Audit 318680

Finding 485964 (2023-005)

Material Weakness 2023

City of West Fargo

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2024

View Audit 318680

Finding 485942 (2023-004)

Significant Deficiency 2023

Elkhorn Rural Public Power District

NE

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the erro...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the errors associated with certain line items in the reports submitted for the quarters ended 6/30/2023 and 9/30/2023 containing costs from the incorrect period. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: The State of Nebraska requires quarterly reporting on FEMA funded projects. The due date of the report is the 15th of the month following the end of the quarter. Due to this timing and the monthend closing process of Elkhorn RPPD’s financials, the costs for work order costs related to payroll benefits and any overheads are not included in the quarterly project costs. These are submitted the next quarterly report. Anticipated Completion Date: Ongoing

View Audit 318668

Finding 485909 (2023-002)

Material Weakness 2023

City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phon...

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phone Number and Email Address: 219-391-8513 Ext:2092 frivera@eastchicago.com Views of Responsible Officials: The City of East Chicago Department of Redevelopment (ECDR) concurs with the finding and ECDR will ensure compliance with the establishment of an effective internal control over Federal Award provided by Federal statutes, regulation and with the terms and conditions of the award agreement by establishing guidance in ‘Standards for Internal Control in the Federal Government’ issued by the Comptroller General of the United States or the Internal Control Integrated Framework’ issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO) by establishing an internal control guidance ensuring a separation of duties regarding the control procedures of the PR29 Quarterly Reports. Description of Corrective Action Plan: A guidance will be developed to ensure that the regulation of an internal control is enforced regarding the separation of duties for the control procedures of the PR29 Quarterly Report being implemented by the Executive Director and the Community Development Program Manager. The process of assuring the separation of duties will consist of the Executive Director by insuring proper oversight, reviews and approvals are being adhered to and this is conducted by the process in IDIS of Certifying by the use of the user login ID and name and the Cash on Hand information that the Community Development Program Manager inserts into IDIS utilizing a user login ID and name. The separation of duties is assured by the Office of Community Planning and Development by the PR29 Summary of Submission of Cash on Hand Report illustrating the users in formulating the data for the PR29. Included in this information is a spreadsheet reflecting the current process where the Community Development Program Manager has been both the Certify User and Insert user. The Department of Redevelopment will change the current process to reflect the changes mentioned and in the spreadsheet it illustrates the changes forth coming in red fonts. Anticipated Completion Date: This will be initiated as of August 31, 2024.

View Audit 318652

Finding 485896 (2023-002)

Significant Deficiency 2023

City of Marion

SC

Internal Control / Segregation of Duties

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconcilia...

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliations, and any journal entries. All accounts payable invoices and reports are reviewed by at least two people.

View Audit 318639

Finding 485793 (2023-007)

Significant Deficiency 2023

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incomi...

Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incoming payments for the schools department and sending the details, along with the correct account numbers for each payment to both the town treasurer and accountant. Review of general ledger will be completed when Final Financial Reports are filed to ensure accuracy in posting of revenues and expenditures. The School Business Manager will communicate with Town Accountant if discrepancies are discovered. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager

View Audit 318604

Finding 485768 (2023-008)

Material Weakness 2023

Town of Winchendon, Massachusetts

MA

Material Weakness Reporting Program Income § 200.328

Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In additi...

Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In addition, obligations were overstated by approximately $85,000. Corrective Action Planned: ARPA funds were tracked on a spreadsheet by the DPW Director. Reporting was done using the spreadsheet. Later, it was found the expenses didn’t match up to GL. We will use the GL for reporting purposes in the future. Anticipated Completion Date: Next submitted reporting Contact: Katie Medina, Town Accountant

View Audit 318604

Finding 485754 (2023-002)

Material Weakness 2023

Florence City Board of Education

AL

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Contact person responsible for corrective actions: Chief School Finance Officer Recommendation: The Board should review it current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Corrective action plan: The Chie...

Contact person responsible for corrective actions: Chief School Finance Officer Recommendation: The Board should review it current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Corrective action plan: The Chief School Finance Officer will ensure that all policies and procedures are reviewed to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Anticipated completion date: September 30, 2024

View Audit 318598

Finding 485750 (2023-004)

Material Weakness 2023

Crawford County

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303

U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Corrective Action Plan – Internal Control over Compliance Finding Condition: The County has inadequate controls over approving and disbursing funds for t...

U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Corrective Action Plan – Internal Control over Compliance Finding Condition: The County has inadequate controls over approving and disbursing funds for the Coronavirus State and Local Fiscal Recovery Funds program. Plan: The County will assess why the established controls over approving claims and signing checks were not followed in the approval and disbursement of Coronavirus State and Local Fiscal Recovery Fund program funds. Anticipated Date of Completion: 11/30/2024 Management Response: Management will follow its established controls over approving and disbursing Coronavirus State and Local Fiscal Recovery Fund program funds.

View Audit 318588

Finding 485733 (2023-002)

Significant Deficiency 2023

New Jersey Housing and Mortgage Finance Agency

NJ

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposi...

Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposits for each project. We also recommend that the Agency implements controls to ensure that the projects are making their required monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Housing Management Officers (HMO) will continue reviewing the escrow funding levels throughout the year during the following processes: • MOR/QOR reviews (at least quarterly) • Tax disbursement processing (quarterly for most properties) • Budget Reviews (annually - a complete escrow funding analysis and update is part of the process) • ROE reviews (as submitted by the development) Asset Management will work with Finance and IT to develop an Escrow Arrears report (MITAS) that will list all delinquent escrow funding. This report will help the Asset Managers determine if developments are funding per the Escrow Change Memo from that year’s approved budget. The Escrow Change memo is sent to each development and to Finance once the budget is approved. Funding levels are based upon a thorough escrow analysis completed by the HMO. A Funding Arrears Letter will also be created and added to the workflow. This letter will be sent whenever the HMO determines that the development is not funding at the required level. Name(s) of the contact person(s) responsible for corrective action: Katone Glover (Assistant Director of Asset Management) Planned completion date for corrective action plan: These changes should be completed by November 2024. If the U.S. Department of Treasury or U.S. Department of Housing and Urban Development have questions regarding this plan, please contact William Schmidt, Assistant Director HAF/ERMA Operations at 609-278-7472 and Katone Glover, Director of Asset Management | Asset Management Division at 609-278-7380.

View Audit 318568

Finding 485732 (2023-001)

Significant Deficiency 2023

New Jersey Housing and Mortgage Finance Agency

NJ

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Homeowners Assistance Fund– Assistance Listing No. 21.026 – Eligibility Recommendation: The Agency should evaluate the steps they take to ensure that any required documentation not gathered from the program participant is followed-up on and obtained, prior to finalizing an application and providin...

Homeowners Assistance Fund– Assistance Listing No. 21.026 – Eligibility Recommendation: The Agency should evaluate the steps they take to ensure that any required documentation not gathered from the program participant is followed-up on and obtained, prior to finalizing an application and providing housing assistance. Any changes in this methodology ought to be documented in the program policies and procedures, and communicated to all employees who engage in the application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: All staff has been reminded and retrained to fully review each file to ensure that a properly executed 4506C has been uploaded to our operating system. Additionally, a lookback procedure has been instituted to capture any files from the current year that may be missing this document. Also, ERMA/HAF closers have been instructed to ensure that the form is available in our operating system, or they are to instruct the title agent and the applicant(s) that a form must be signed as part of the closing documents NJHMFA provides to the title agency. It is important to note that the document is not a US Treasury requirement and its inclusion in ERMA/HAF files was determined to be necessary to ease income reviews for self-employed applicants as well as those who receive rental income and include it on their IRS 1040 returns. While NJHMFA decided it would request this form for all applicants, the form itself is not utilized in every instance. Name(s) of the contact person(s) responsible for corrective action: William Schmidt (Assistant Director of HAF); James Abrams (HAF Program Manager); Tina White (HAF Program Manager) Planned completion date for corrective action plan: Training for staff and closers has already occurred. Closers have also received instructions to ensure the form is uploaded at time of closing. The lookback procedure shall be completed by no later than September 1st, 2024.

View Audit 318568

Finding 485730 (2023-002)

Material Weakness 2023

West Monona Community School District

IA

Internal Control / Segregation of Duties Reporting

Cash at events is counted by two individuals when received and a record is made of the total receipts. The Athletic Director then counts the money, signs off that the initial count is accurate and places the money in the vault. Prior to deposit the funds are again counted by the business office for...

Cash at events is counted by two individuals when received and a record is made of the total receipts. The Athletic Director then counts the money, signs off that the initial count is accurate and places the money in the vault. Prior to deposit the funds are again counted by the business office for accuracy and deposited. Funds are never to remain in the building for more than 24 hours and are kept in our vault until depositing. The business manager and superintendent discuss all investments prior to action being taken and once completed the business manager provides a copy of the transaction to the superintendent for verification. Additionally, the superintendent will begin to sign off on journal entries and ACH transfers. We will explore ideas to address segregation of duties in our school lunch program. Overall, the District will continue to review its control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 318564

Finding 485725 (2023-001)

Material Weakness 2023

Victory Heights, Inc.

MD

HUD Housing Programs Special Tests & Provisions Cash Management

We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the ...

We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the funding. Going forward, management will ensure that any shortage is funded on time even if operating funds are short and we have to request funds from ownership.

View Audit 318546

Corrective Action Plans

Filters