Corrective Action Plans

Finding 505054 (2023-004)

Material Weakness 2023

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 527...

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit.

View Audit 327740

Finding 505053 (2023-001)

Material Weakness 2023

Housing Authority of Brevard County

FL

HUD Housing Programs Material Weakness Reporting

2023-001 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control an...

2023-001 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-002 from March 31, 2022 (initially occurred as Finding 2020-002 from March 31, 2020) Condition: The Authority’s original unaudited FDS filing reported the PIH FSS activity under CFDA #14.870 Resident Opportunity and Supportive Services when it should have been reported under CFDA #14.896 PIH Family Self-Sufficiency Program. In addition, the $761,718 of CFP subsidy was reported under CFDA #14.850 Public and Indian Housing when it should have been reported under CFDA #14.872 Public Housing Capital Fund. Furthermore, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on July 30, 2024 (the due date was May 30, 2023). The Authority was also required to submit the OMB Data Collection form to the Federal Audit Clearinghouse (“FAC”) by December 31, 2023 at completion of the single audit, but was not filed timely as the audit was completed on November 8, 2024. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the OMB Data Collection Form.

View Audit 327740

Finding 504956 (2023-003)

Material Weakness 2023

City of Lackawanna, New York

NY

Internal Control / Segregation of Duties

Name of Auditee: City of Lackawanna, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended July 31, 2023 CAP Prepared by: Annette Iafallo, Mayor Phone: (716) 827-6464 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 Manag...

Name of Auditee: City of Lackawanna, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended July 31, 2023 CAP Prepared by: Annette Iafallo, Mayor Phone: (716) 827-6464 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.

View Audit 327715

Finding 504880 (2023-005)

Significant Deficiency 2023

Rangeley Lakes Heritage Trust

ME

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency § 200.302

RLHT will add procedures to the current financial policies document that contain oversight over the receipt and use of federal award funds.

View Audit 327661

Finding 504856 (2023-002)

Material Weakness 2023

City of Saratoga Springs, New York

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.412 § 200.512

The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. A personnel vacancy for the position that performs the tasks of supplying the amount of federal ...

The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. A personnel vacancy for the position that performs the tasks of supplying the amount of federal expenditures resulted in a delay in ensuring the deadline and the policies and procedures were adhered to. The positions have been filled and the City has taken steps to ensure the personnel have received guidance and training regarding grant accounting, including deadlines for the audit.

View Audit 327594

Finding 504836 (2023-001)

Significant Deficiency 2023

Life Asset, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collect...

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collection forms for single audit to the Federal Audit Clearinghouse, Life Asset did so right away. Life Asset has established an internal control procedure to ensure that the data collection forms and reporting package will be filed timely moving forward.

View Audit 327570

Finding 504816 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Yakima

WA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculat...

Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculation training will be offered to tenured employees when available.

View Audit 327509 Questioned Costs: $1

Finding 504786 (2023-001)

Material Weakness 2023

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 327426

Finding 504748 (2023-002)

Material Weakness 2023

Newport Borough Water Authority

PA

Material Weakness Reporting Internal Control / Segregation of Duties

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this mon...

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this month and going forward, quarterly reports will be forwarded to USDA within 30 days of the end of each quarter.

View Audit 327361

Finding 504722 (2023-001)

Significant Deficiency 2023

Barrio Logan College Institute

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period:...

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period: August 31, 2023 The findings from the August 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2023-001 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2024 audit has been developed and will begin in November 2024 and is expected to be completed before the deadline in 45 CFR 75.501.

View Audit 327339

Finding 504679 (2023-001)

Material Weakness 2023

Woonsocket School District No. 55-4

SD

Internal Control / Segregation of Duties Material Weakness

The Woonsocket School District Business Manager, Sarah Swenson, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feas...

The Woonsocket School District Business Manager, Sarah Swenson, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Woonsocket School District adopted an Internal Controls Policy in February 2022. We are aware of the weakness in internal controls and will adnere to policies and procedures we have in place. This will be an ongoing process.

View Audit 327277

Finding 504642 (2023-009)

Significant Deficiency 2023

Saint Paul Public Schools

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Significant Deficiency in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved f...

Significant Deficiency in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over its transactions to ensure it has supporting documentation that is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202 Questioned Costs: $1

Finding 504630 (2023-003)

Material Weakness 2023

Saint Paul Public Schools

MN

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

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for al...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504622 (2023-005)

Material Weakness 2023

Saint Paul Public Schools

MN

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

aterial Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all...

aterial Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504618 (2023-004)

Material Weakness 2023

Saint Paul Public Schools

MN

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

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for al...

Material Weakness in Internal Control Over Compliance and Material Noncompliance Allowable Costs/Cost Principals Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review its procedures and controls over payroll to ensure supporting documentation for time & effort is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2024

View Audit 327202

Finding 504581 (2023-001)

Material Weakness 2023

Minneola District Hospital No. 2

KS

Special Tests & Provisions Material Weakness Significant Deficiency

2023-001 – Special Tests and Provisions Corrective action planned: Minneola Healthcare will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the 10th of each month till December 2027. There will be one w...

2023-001 – Special Tests and Provisions Corrective action planned: Minneola Healthcare will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the 10th of each month till December 2027. There will be one withdrawal from this account done yearly to transfer funds to a CD. The yearly payment amount will have its own account with the amount of the next years payment needed. Anticipated completion date: November 30th, 2024 Contact person responsible for corrective action: Controller

View Audit 327169

Finding 504570 (2023-002)

Material Weakness 2023

Audubon Community School District

IA

Internal Control / Segregation of Duties Reporting

There was a transition in a couple position during FY23 and duties are getting redistributed as we all are trained. We will continue to review our control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 327159

Finding 504531 (2023-001)

None 2023

North Iowa Area Council of Governements

IA

Internal Control / Segregation of Duties Reporting

The Agency should review its control activities to obtain the maximum internal control possible under the circumstances utilizing currently available staff or Agency Board members to provide additional control through review of financial transactions, reconciliations and reports.

View Audit 327114

Finding 504425 (2023-002)

Significant Deficiency 2023

Horizon House, Inc.

PA

Allowable Costs / Cost Principles Period of Performance Internal Control / Segregation of Duties

Corrective Action The exceptions were a result of review and approval documentation lacking certain information to identify non-recurring components of certain charges. In order to prevent this from reoccurring, the Agency will modify the current review, approval and payment documentation to specif...

Corrective Action The exceptions were a result of review and approval documentation lacking certain information to identify non-recurring components of certain charges. In order to prevent this from reoccurring, the Agency will modify the current review, approval and payment documentation to specifically and clearly identify all components of each monthly payment separately, rent or subsidy amount, and any retroactive eligible amounts to be paid, along with a detailed explanation for any retroactive amount. This new protocol will clearly identify to the reviewer any and all adjustments from the appropriate expenditure amount that is being requested to be paid each month along with an explanation of the adjustment amount. By implementing this corrective action plan, we aim to prevent future deviations with respect to the recognition of expenditures in the proper period in accordance with contract terms. Individual Responsible for Corrective Action Plan Deborah Bordley, Controller 215-386-3838 Anticipated Completion Date: November 1, 2024

View Audit 326982

Finding 504423 (2023-001)

Significant Deficiency 2023

Pleasant Point Passamaquoddy Reservation Housing Authority

ME

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties § 200.327

2023-001 Special Tests and Provisions-Wage Rate Requirements Pleasant Point Housing Authority will be providing training to the following staff and Board of Commissioners- Procurement Policy. In addition, an extra step to the policy will be implemented with a Bid being approved by the Finance Office...

2023-001 Special Tests and Provisions-Wage Rate Requirements Pleasant Point Housing Authority will be providing training to the following staff and Board of Commissioners- Procurement Policy. In addition, an extra step to the policy will be implemented with a Bid being approved by the Finance Officer and the Director before being advertised. The following items must be included in the bid package-I) Required to submit a completed Wage Hour Form 347(WH 347) and 2) A signed Statement of Compliance with the Davis Bacon Act. These items must be submitted with each request for payment for the vendor who receives the bid. In addition, the Finance Officer and Director will be responsible for making sure that the information is submitted before signing off for payment. Training on the Davis Bacon Act and compliance was held for the Director, Finance Officer, and Payable Person in July 2023 to make sure all payables to contractors have completed necessary paperwork to receive payment. A checklist form was created to attach to all contract payments with items necessaiy before payment is processed.

View Audit 326980 Questioned Costs: $1

Finding 504393 (2023-001)

Significant Deficiency 2023

Rtog Foundation, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-001 – Segregation of Duties Statement of Condition: The Foundation does not have adequate segregation of duties present for the approval of payments to subcontractors, which is reflected as federal subcontracts expense on the financial statements. The project manager, who was responsib...

Finding 2023-001 – Segregation of Duties Statement of Condition: The Foundation does not have adequate segregation of duties present for the approval of payments to subcontractors, which is reflected as federal subcontracts expense on the financial statements. The project manager, who was responsible for reviewing and approving the subcontractor’s invoices in preparation for payment authorization by members of the Foundation’s Board, was employed by the subcontractor. Management Response: In August of 2022, the RTOG Foundation Inc. executed a Financial Management Services Agreement with the NSABP Foundation Inc. to provide oversight and management of financial statement preparation. The independent resources provided under this contract include day to day financial support from a Director of Finance with a supporting staff of accountants, financial analysts, and top-level oversight by a Senior Director of Finance with extensive experience in the financial management of clinical trials. The prior project manager referenced above has relinquished all financial accounting responsibilities and appropriate segregation of duties has been achieved, including, but not limited to, internal controls surrounding the payment of invoices. Routine financial analysis, account reconciliations, treasury functions, audit support and budgeting are also included under this services agreement. Monthly financial results are reviewed with the Board of Directors at regularly scheduled meetings.

View Audit 326962

Finding 504392 (2023-003)

Significant Deficiency 2023

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

none

View Audit 326953 Questioned Costs: $1

Finding 504391 (2023-002)

Significant Deficiency 2023

Township of Bloomfield

NJ

Reporting Internal Control / Segregation of Duties

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U....

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U.S. Treasury as required.

View Audit 326953

Finding 504347 (2023-004)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004 Special Tests and Provisions - Noncompliance and Internal Control Over Compliance – Significant Deficiency Planned Corrective Action 1. The Association will review the process and procedures associated with preparing a schedule of fees or payments for the provision of its services d...

Finding 2023-004 Special Tests and Provisions - Noncompliance and Internal Control Over Compliance – Significant Deficiency Planned Corrective Action 1. The Association will review the process and procedures associated with preparing a schedule of fees or payments for the provision of its services designed to cover its reasonable costs of operation and a corresponding schedule of discounts adjusted on the basis of the patient's ability to pay in accordance with 42 CFR 51c.303. Anticipated Completion date – December 31, 2024 2. The Association will review the process and procedures associated with obtaining an approved application from patients to be placed on file for the period in which the Association provides services to document patients ability to pay. Anticipated Completion date – December 31, 2024 3. The Association will review adjustments to patient revenue on a quarterly basis to ensure appropriate documentation for patients receiving adjustments have approved applications in place as required by policy and procedures. Anticipated Completion date – December 31, 2024

View Audit 326910

Finding 504337 (2023-005)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC withi...

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. The Association has hired both a full-time on-site CFO and an Anchorage-based Comptroller to address key personnel turnover. Anticipated Completion date - Completed 2. The new financial leadership team of the CFO and Comptroller have developed a standardized monthly closing and reconciliation process. The monthly closing process includes supervisory review of the reconciliation details and activity throughout the fiscal year are performed at a sufficient level of precision and tracking to support the financial reporting. Anticipated Completion date – In process expected completion date December 31, 2024. 3. The CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive grant financial reporting and coordinates between various control owners. In addition, the CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive Association financial reporting and coordinates between various control owners. Anticipated Completion date – In process expected completion date December 31, 2024. 4. Complete the Audit and submit the reporting package early or on time to the FAC. Anticipated Completion date – In process expected completion date June 15, 2025.

View Audit 326910

Corrective Action Plans

Filters