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Corrective Action Plans

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Finding 11657 (2023-001)
Material Weakness 2023
Community Workshop Residentials, INC G / Fha Project No. 072-Hd057
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 15491
Finding 11656 (2023-002)
Material Weakness 2023
United Cusd #304
IL
Internal Control / Segregation of Duties
Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices ...
Finding Synopsis: A SFA currently charging less for a paid lunch than the difference between the federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as "equity." There are two ways to meet this requirement: (a) by raising the prices charged for paid lunches: or (b) through contributions from other non-federal sources. Action Steps: The District will increase its average weighted price of paid lunches for the 2023-2024 school year to comply with federal requirements. Contact Person(s): Jeffrey Whitsitt, Superintendent (309) 734-9413 Anticipated Completion Date: June 30, 2024
View Audit 15486
Finding 11654 (2023-001)
Significant Deficiency 2023
Mantua I Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15485
Finding 11652 (2023-001)
Significant Deficiency 2023
Center South Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15484
Lake Geneva-Genoa City Union High School
WI
Internal Control / Segregation of Duties
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.
View Audit 15483
Lake Geneva-Genoa City Union High School
WI
Internal Control / Segregation of Duties
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...
Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.
View Audit 15483
Finding 11642 (2023-001)
Significant Deficiency 2023
Columbus III Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15481
Finding 11640 (2023-001)
Significant Deficiency 2023
Castor Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15480
Finding 11638 (2023-001)
Significant Deficiency 2023
Melon I Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15479
Finding 11636 (2023-001)
Significant Deficiency 2023
Alaw Odgen Gardens, Inc.
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15473
Finding 11634 (2023-001)
Significant Deficiency 2023
Walnut Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15469
Finding 11632 (2023-001)
Significant Deficiency 2023
Keystone Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15466
Finding 11631 (2023-002)
Material Weakness 2023
1260 Housing Development Corporation
PA
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH pro...
Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH property were leased to and occupied by low or very low-income persons as determined by the Federal “Section 8” Income Standards with completed tenant certifications and recertifications. At ATH, 6 of 6 occupied unit’s certifications were not completed during the year ended June 30, 2023. This was an initial finding during the year ended June 30, 2020. Planned Corrective Action: It is the goal of the Corporation to maintain compliance with regulatory requirements. Where hardships are encountered the Corporation remains in ongoing communication with respective regulatory agencies to promote transparency and mitigate risk of loss in fundings or default. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15465
Finding 11630 (2023-001)
Significant Deficiency 2023
Arch V Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15464
Finding 11628 (2023-001)
Significant Deficiency 2023
Bustleton Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15463
Finding 11626 (2023-001)
Significant Deficiency 2023
Crease-Dyre Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15461
Lincoln Elementary School District 156
IL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $4,000 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes ...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $4,000 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 15398 Questioned Costs: $1
Lincoln Elementary School District 156
IL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $516 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 15398 Questioned Costs: $1
Finding 11575 (2023-003)
Material Weakness 2023
Outpatient Medical Center, Inc.
LA
Allowable Costs / Cost Principles Material Weakness Reporting
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for ...
2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for the UDS report will be retained and filed electronically in the designated folder. Anticipated completion date: April 2024 Contact person responsible for corrective action: Kathy Barroso, Financial Consultant
View Audit 15387
Finding 11569 (2023-004)
Significant Deficiency 2023
Volunteers of America Western Washington and Subsidiary
WA
Subrecipient Monitoring Internal Control / Segregation of Duties
Contract Reporting Documentation While the control exists, the documentation around required reporting review and submission was weak. Corrective Action: New Control A new control will be put in place to document the review, approval, and submission of required contract deliverables process in Acc...
Contract Reporting Documentation While the control exists, the documentation around required reporting review and submission was weak. Corrective Action: New Control A new control will be put in place to document the review, approval, and submission of required contract deliverables process in Accounting. This will also require the programs to standardize their documentation of their internal review, approval, and submission processes. New Controls Designed: CC-001 Contract Reporting Compliance New Control Implementation Timeline: effective immediately for those programs that had findings, retro documentation for FY24 FYTD also required. Effective 1/1 for the rest of the agency. Follow Up Action: VP of Finance/Controller to follow up with Contract Compliance Manager on progress of creating custom reporting checklists for each contract, starting with those that had findings. Once implemented, VP of Finance/Controller to follow up during Financial Review Meetings with Programs and Contract Compliance Manager. Name of Responsible Official: Claire Danielson, VP of Finance/Controller Anticipated Completion Date: July 2024
View Audit 15377
Finding 11568 (2023-003)
Significant Deficiency 2023
Volunteers of America Western Washington and Subsidiary
WA
Subrecipient Monitoring Internal Control / Segregation of Duties
Effort-Based Evidence & Reports Recorded and Reviewed While the control exists, the documentation around Effort-Based Evidence Recording and Reporting for Effort-Based Contracts was weak. Corrective Action: New Processes & New Controls New Processes: 1. For those contracts that are Effort-Based,...
Effort-Based Evidence & Reports Recorded and Reviewed While the control exists, the documentation around Effort-Based Evidence Recording and Reporting for Effort-Based Contracts was weak. Corrective Action: New Processes & New Controls New Processes: 1. For those contracts that are Effort-Based, Programs must submit Effort-Based Reports to Accounting before invoicing begins. 2. Effort-Based Reports are based on Effort-Based Evidence 3. Effort-Based Evidence and Effort-Based Reports must both be reviewed and approved by someone other than the Preparer. 4. Review and Approval of Evidence & Reports must be documented New Process Implementation Timeline: effective immediately for those programs that had findings, retro documentation for FY24 FYTD also required. Effective 1/1 for the rest of the agency. New Controls Designed: CC-002 Effort-Based Evidence & Report Review New Control Implementation Timeline: effective immediately for those programs that had findings, retro documentation for FY24 FYTD also required. Effective 1/1 for the rest of the agency. Follow Up Action: VP of Finance/Controller to work with Programs on implementing new process and controls. Name of Responsible Official: Claire Danielson, VP of Finance/Controller Anticipated Completion Date: July 2024
View Audit 15377
Finding 11564 (2023-002)
Material Weakness 2023
Eventide
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.33
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report w...
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report with no impact to the actual lost revenues calculated (i.e. lost revenues reported were accurate on the HHS special report but key line items were misstated). Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will enhance internal control policies to ensure the HHS special report is supported by accurate revenue calculations. The resident revenue numbers will be updated to the correct numbers on the next HHS special report, if applicable. Anticipated Completion Date: 9/30/23
View Audit 15370
Finding 11555 (2023-007)
Significant Deficiency 2023
Vista Homes Housing Corporation
NY
Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15369
Finding 11554 (2023-006)
Significant Deficiency 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15369
Finding 11553 (2023-005)
Significant Deficiency 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15369
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