Corrective Action Plans

Finding 404799 (2023-004)

Significant Deficiency 2023

MD

Questioned Costs Reporting Significant Deficiency § 200.303

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We al...

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We also recommend that management review their policies and procedures and make changes necessary to ensure reports are filed timely. Explanation of disagreement with audit finding: The one instance when the County submitted its quarterly report after the due date occurred due to a technical problem with submission. The Treasury data system would not accept the County’s report on the due date. The County sent Treasury an email alerting them to the problem as soon as it was determined that the County was unable to submit. Once the issue was resolved, the County submitted a few days later with no adverse impact to the County or its use of federal ERA funding. As per the concern that audit staff could not verify key line items in the submitted quarterly report, the County completed all required line items in the reports, however, the Treasury report downloads with multiple blank items in report cells. The County cannot control this deficiency in the Treasury downloads. If any submitted report were incomplete, Treasury would have returned the incomplete report to a local jurisdiction for missing elements. No referenced reports were returned to the County for completion, thereby demonstrating that all reports were complete at the time of submission. The problem relates solely to the downloaded report from the Treasury website. Neither the County nor the audit staff were able to determine a workaround for the incomplete Treasury report downloads. Action taken in response to finding: No additional action is needed because the one late quarterly reporting problem was resolved and the report was uploaded as soon as the technical glitch was resolved. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahoney Planned completion date for corrective action plan: Already Completed

View Audit 311187 Questioned Costs: $1

Finding 404794 (2023-009)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in resp...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reached out to our software provider to have such a report added. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 7/1/2024

View Audit 311187

Finding 404793 (2023-008)

Significant Deficiency 2023

Baltimore County, Maryland

MD

HUD Housing Programs Questioned Costs Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As recommended, we will seek a method to keeping, and maintaining, a list of those on top of the Wait List. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 10/1/2024

View Audit 311187

Finding 404790 (2023-010)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory powe...

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory power to grant formal CAPER extensions, HUD has routinely communicated its preference for a late CAPER over an incomplete submission because there is no sanction or adverse effect to HUD funding with the submission of a late CAPER. After significant challenges in CAPER reporting in the prior year related to the Workday conversion, the County still had some lingering issues impacting its reporting for FY23 period as well. The County communicated its plan to submit the CAPER in December 2023 and HUD provided the County with a letter confirming the CAPER would be submitted in December 2023. The County submitted late, but with communication to HUD. Action taken in response to finding: No additional action is required at this time. The County expects to submit its next CAPER in September 2024. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahony Planned completion date for corrective action plan: September 2024 when the County submits its next CAPER.

View Audit 311187

Finding 404783 (2023-002)

Material Weakness 2023

Allegany County Human Resources Development Commission, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar an...

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar and will also be outlined in the Finance Policies due in September as an appendix.

View Audit 311182 Questioned Costs: $1

Finding 404773 (2023-002)

Significant Deficiency 2023

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the r...

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement a year-end closing process to ensure all accounts are properly reconciled. Due to the delay in receiving the prior year audits, the Agency was unable to submit a timely and accurate current year audit. The Authority has now recently filled several accounting positions, implemented multiple internal controls, policy and procedures over financial reporting as well as changed audit firms to increase financial efficiencies and timeliness. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by March 31, 2025.

View Audit 311177

Finding 404772 (2023-002)

None 2023

American Soybean Association

MO

Equipment & Real Property Management Internal Control / Segregation of Duties

Corrective Action Plan: USSEC will ensure stronger oversight of fixed asset inventories and reconciliation processes.

View Audit 311173

Finding 404771 (2023-001)

None 2023

American Soybean Association

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Plan: USSEC will review expenses included in the Contribution Report more closely to ensure they are allowable under 2 CFR Part 200, Subpart E. For the report being submitted in June 2024 for program year 2023, all expenses related to meals, travel-related meals, and group meals at...

Corrective Action Plan: USSEC will review expenses included in the Contribution Report more closely to ensure they are allowable under 2 CFR Part 200, Subpart E. For the report being submitted in June 2024 for program year 2023, all expenses related to meals, travel-related meals, and group meals at events will be removed. Food and beverages, including alcoholic beverages will not be included in the 2023 EOY Report.

View Audit 311173

Finding 404759 (2023-001)

Significant Deficiency 2023

City of Daytona Beach, Florida

FL

Questioned Costs Procurement, Suspension & Debarment Cash Management § 200.303

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any th...

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any third party consultants. Management’s Response: The City will update its control process to incorporate procedures to ensure that reviews of reports prepared by third party consultants are subject to independent review by City personnel prior to the reports being remitted to the grantor and that such reviews will be documented. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistance Finance Director Anticipated Completion Date: December 31, 2024

View Audit 311151

Finding 404756 (2023-002)

Material Weakness 2023

Jacksonville Housing Authority

FL

HUD Housing Programs Questioned Costs Eligibility

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergo...

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergone extensive training. During April 2024, HCV staff received training through Nan McKay in the following areas: Housing Choice Voucher Specialist Housing Choice Voucher Rent Calculation Specialist Twenty-two (22) Housing Counselors took the class and seventeen (17) passed and will receive certification in this area. The JHA restructured the HCV Department to designate a Quality and Training Manager and currently over 2,000 files have been reviewed to determine compliance with all 14 SEMAP indicators. JHA continues to improve the overall processes and procedures in the HCV department and has already taken corrective action regarding the identified deficiency.

View Audit 311150

Finding 404755 (2023-002)

Material Weakness 2023

Housing Authority of the City of Hoboken

NJ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and ...

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and will be responsible for reviewing 100% of our files yearly.

View Audit 311146

Finding 404748 (2023-002)

None 2023

Homes for Good Housing Agency

OR

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and p...

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and process for following up on inspections July 31, 2024 Beth Ochs Rent Assistance Director Quality control by manager will be performed on all files assigned to probationary employees July 31, 2024 Beth Ochs Rent Assistance Director Establish an updated checklist for staff to follow to ensure proper documentation is obtained on each file September 30, 2024 Beth Ochs Rent Assistance Director Pull reports out of the EIV/PIC system, on a monthly basis, such as the Identity Verification Report, SSA Screening Deficiencies Report and place them in a centrally located OneNote for staff follow up. Note: This has been on pause due to the conversion to new software July 31, 2024 Beth Ochs Rent Assistance Director Establish a plan to schedule overdue inspections and complete inspections December 31, 2024 Beth Ochs Rent Assistance Director Assigned caseworker staff will correct the tenant files that were cited in the “other matter” finding in the FY 23 Audit August 30, 2024 Beth Ochs Rent Assistance Director Randomly select tenant files on a monthly basis for review. Note: This has been on pause due to the conversion to new software and will resume in July 2024 July 31, 2024 Beth Ochs Rent Assistance Director Randomly select an additional 50 HCV tenant files beyond the FY 23 audit sample of 86 and review them for the following compliance finding, to test: 1. Income calculations 2. 214 declarations for all members 3. ID documentation for all members 4. Unit inspections 5. Proof of dependents in Household August 30, 2024 Beth Ochs Rent Assistance Director

View Audit 311131

Finding 404740 (2023-001)

Significant Deficiency 2023

Gardner Housing Authority

MA

HUD Housing Programs Questioned Costs Eligibility

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will ...

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will be reviewed fiscally for quality assurance.

View Audit 311112

Finding 404739 (2023-003)

Significant Deficiency 2023

City of Boynton Beach

FL

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action ...

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action to ensure responsible personnel are properly trained and knowledgeable about the compliance requirements for the ARPA program.

View Audit 311106

Finding 404738 (2023-002)

None 2023

City of Boynton Beach

FL

Internal Control / Segregation of Duties Reporting

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Manageme...

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Management Team will revisit its policies and procedures to ensure that granter reports are submitted timely for the FY2024 audit. This will be accomplished by adding a new Grants Coordinator position and implementing a Grants Management Software.

View Audit 311106

Finding 404732 (2023-011)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Eligibility

Finding number: 2023-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented a process to review eligibility for all new students. The Finan...

Finding number: 2023-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented a process to review eligibility for all new students. The Financial Aid Office works closely with Admissions/Recruiting to ensure proper documentation of all new students before the first disbursement. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/24, fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404731 (2023-010)

Significant Deficiency 2023

College Unbound

RI

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding number: 2023-010 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: The college has implemented controls in place to ensure that exit counseling is conducted with Direct Loan borro...

Finding number: 2023-010 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: The college has implemented controls in place to ensure that exit counseling is conducted with Direct Loan borrowers following changes in enrollment as required. As of FY24, this finding has been corrected. Exit interviews have been sent for FY24 and we will continue to work with our borrowers to understand their loan repayment options. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404729 (2023-008)

Material Weakness 2023

College Unbound

RI

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding number: 2023-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This pr...

Finding number: 2023-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This process began in Spring 2023 (upon review of the FY21 Audit) and will continue in perpetuity. The issues identified in this finding were resolved by the school in advance of the audit, although we agree that it was not in a timely manner. There are no question costs in this finding. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404727 (2023-007)

Significant Deficiency 2023

College Unbound

RI

Student Financial Aid Questioned Costs Internal Control / Segregation of Duties

Finding number: 2023-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23...

Finding number: 2023-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Controller’s scope of work is a monthly review of all uncashed checks. Beginning March 2024, the controller initiated a new process for outstanding checks issued to students. After monthly bank reconciliation, the list of outstanding checks will be forwarded to our Director of Employee Success and Student Accounts to follow up with the students and rectify the issues. In addition, College Unbound is undertaking a project to encourage students to receive credit balance refunds through ACH, as opposed to paper check, whenever possible. The ACH process will increase accuracy, security, and speed of delivery. Additionally, for students still opting to receive paper checks, College Unbound has initiated Positive Pay through the bank. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404725 (2023-006)

Material Weakness 2023

College Unbound

RI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the p...

Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the process of monthly reporting to the Clearinghouse, including reviewing reports for accuracy. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404722 (2023-004)

Material Weakness 2023

College Unbound

RI

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2...

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that ledgers are correct. Reconciliation reports are also reviewed monthly to ensure accuracy and resolve discrepancies timely. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404721 (2023-003)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Eligibility

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor stude...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor student enrollment status and recalculate Pell Grant awards as required by the Federal Government. We will continue to review these processes to mitigate any further redundancies or mistakes. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103 Questioned Costs: $1

Finding 404720 (2023-002)

Significant Deficiency 2023

College Unbound

RI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the rol...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that credit balances are issued in the required 14-day timeframe. The full time bursar has a solid understanding of the 14-day requirement and is committed to maintaining compliance in this area. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO

View Audit 311103

Finding 404706 (2023-001)

Significant Deficiency 2023

M-1 Rail and Affiliates

MI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Program: 20.507 Urbanized Area Formula Program Finding: No evidence of the review of FY2021 payroll expenditures were available at the time of the audit Recommendation: Management should ensure that they have a documented control that includes required evidence retention for reviewing and approvin...

Program: 20.507 Urbanized Area Formula Program Finding: No evidence of the review of FY2021 payroll expenditures were available at the time of the audit Recommendation: Management should ensure that they have a documented control that includes required evidence retention for reviewing and approving employee time and payroll expenditures Responsible Party: Kenneth DiLaura, CFO Corrective Action Plan: All hourly employees have an electronic access card they scan on the Time Clock when they arrive and when they leave. They also scan in and out for their lunch period. At the end of each pay period, the employee’s supervisor logs into the Time Clock website and reviews time sheets for all the employees that report to them. They approve each time sheet in the website. Salaried employees do not scan in and out but there is a time sheet in the software for each salaried employee that is approved by their supervisor. The timesheets for the President and General Manager are approved by the CFO. Once all time sheets are approved, the CFO reviews all the timecards in the time clock software and then submits the hours shown to the Costaff Payroll System. The hours are then populated in the Costaff Payroll. The CFO will log into the Costaff Payroll System, review the hours again and submit the timesheet. A CoStaff employee reviews the payroll time sheet that is entered and submits it to be approved. A CoStaff employee generates an email stating that the payroll is ready for approval. The email goes to Paul Vollmerhausen of Quatrro Business Solutions. He reviews the payroll and approves the payroll in the CoStaff Payroll System. Anticipated Completion Date: Implemented June, 2022

View Audit 311090

Finding 404703 (2023-001)

Significant Deficiency 2023

Richmond Redevelopment and Housing Authority

VA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP) Since the end of audit period 9/30/2023 the Richmond Redevelopment and Housing Authority (RRHA) has accomplished a series of activities to improve the quality and accuracy of tenant file information and has created Corrective Action Plans (CAP) for continuous improvement...

CORRECTIVE ACTION PLAN (CAP) Since the end of audit period 9/30/2023 the Richmond Redevelopment and Housing Authority (RRHA) has accomplished a series of activities to improve the quality and accuracy of tenant file information and has created Corrective Action Plans (CAP) for continuous improvement, as outlined below: FY 2023 Activity to date: RRHA requested a review of RRHA policies and procedures regarding rent collection and tenant file management from Nan McKay Consultants. Nan McKay issued a memorandum certifying compliance of the agency’s policies and procedures with all related HUD requirements. CAP: RRHA will update its Standard Operating Procedures regarding tenant file management to comply with Admission and Continued Occupancy and Administrative Plan revisions that were part of the agency’s Annual Plans. FY 2023 Activity to date: Staff attended a Nan McKay Consultants rent calculation training September 26-28, 2023. In addition, RRHA staff attended a six-week training course that included a two-week skills development. In addition, a Corporate Trainer position has been budgeted and will be filled early in the first quarter of FY2025. CAP: RRHA will ensure quarterly refresher training for current staff and comprehensive training for new staff. FY 2023 Activity to date: The RRHA created a Chief Compliance Officer Position that coordinates and reports on all RRHA compliance activities. CAP: The RRHA will develop a Standard Operating Procedure for that Compliance Office that will include more extensive quality control reviews and statistically significant Internal Audit reviews of tenant files. NAME OF RESPONSIBLE PERSON: Tonise Webb, Associate Lead Counsel and Chief Compliance Officer EXPECTED COMPLETION DATE FOR CORRECTIVE ACTION PLANS: September 30, 2024

View Audit 311081

Corrective Action Plans

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