Corrective Action Plans

Finding 518468 (2022-004)

Material Weakness 2022

Montgomery Area Coalition for the Homeless, Inc.

AL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.61

Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Cu...

Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Currently, all grant documentation is assembled as transactions occur, and reimbursement requests are submitted to every grant source each month.

View Audit 336928

Finding 518446 (2022-001)

None 2022

Glens Falls Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through their March 31, 2023 and March 31, 2024 fiscal year ends, and is making every effort to get their filings up to date by their March 31, 2025 year end due date.

View Audit 336840

Finding 518290 (2022-001)

Significant Deficiency 2022

Central Alabama Regional Planning and Development Commission

AL

Significant Deficiency Internal Control / Segregation of Duties § 200.302

Finding 2022-001: The Central Alabama Regional Planning & Development Commission (the Commission) will develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance with grant requirements.

View Audit 336628

Finding 517839 (2022-001)

Significant Deficiency 2022

Unity Parenting & Counseling

IL

Internal Control / Segregation of Duties Reporting

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting e...

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting errors. This could include a formal review and approval process for significant transactions and an enhanced monitoring function during periods of transition. • Provide Training: Offer targeted GAAP and financial reporting training for new and existing management to ensure all financial transactions are recorded properly and in compliance with accounting standards. By implementing these measures, the organization can mitigate the risk of future misstatements, strengthen its financial reporting framework, and improve overall accuracy and compliance with GAAP.

View Audit 336007

Finding 517790 (2022-001)

Material Weakness 2022

Rural Water District No. 4, Neosho-Labette County, Ks

KS

Internal Control / Segregation of Duties

We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.

View Audit 335906

Finding 517353 (2022-006)

Material Weakness 2022

Laporte County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2022-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order t...

FINDING 2022-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the procurement and suspension and debarment compliance requirement. Prior to entering into subawards and covered transactions with Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, recipients are required to verify that contractors and subrecipients are not suspended, debarred, or otherwise excluded. Upon inquiring of the County to determine its policies and procedures related to suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, the County stated procedures were not in place to ensure vendors were not suspended or debarred prior to entering into covered transactions. The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the four vendors tested, that were paid with SLFRF Funds. Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will begin doing a search on sam.gov to find out if a vendor has been suspended or disbarred. We will also add language to bid and/or contracts to require vendors to supply proof of being in good standing with the federal government. Anticipated Completion Date: The above plan of action will begin on November 21, 2024.

View Audit 335350

Finding 517352 (2022-005)

Material Weakness 2022

Laporte County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients a...

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients are required to submit quarterly or annually Project and Expenditure (P&E) Reports to the Department of the Treasury (Treasury). The County submitted four quarterly P&E Reports during the audit period. The County's process for the completion and submission of the P&E Reports was that the County Auditor prepared each P&E Report based on the County's Financial Ledgers, without a proper oversight or review process in place prior to submission. All four quarterly reports that were due during the audit period were not properly supported by the County's records Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.

View Audit 335350

Finding 516996 (2022-005)

Significant Deficiency 2022

MacOmb County

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.

View Audit 334902

Finding 516670 (2022-001)

Significant Deficiency 2022

Envision Community Services INC

IL

Reporting Internal Control / Segregation of Duties

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance

View Audit 334660

Finding 516317 (2022-002)

Significant Deficiency 2022

Harvest Hope Food Bank

SC

Equipment & Real Property Management Reporting Internal Control / Segregation of Duties

Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for ...

Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for human error and give clear line of sight to all inventory. The move of inventory and accounting to cloud-based NetSuite platform helped remove errors associated with server-based accounting and inventory software currently used. • Added additional checkpoints in NetSuite to better track inventory with reporting and approvals for sales orders to ensure accuracy before orders are fulfilled. Personnel • Created Harvest Hope “Inventory Advisory Board,” comprised of warehouse leadership, branch executive directors, financial team, and President/CEO, to address and create inventory processes. • Hired three (3) new management-level positions, one at each Harvest Hope branch, focused on fulfillments. • Assigned new key leaders responsible for inventory matters. • Created a new fulfillment department to help inventory controls and processes. • Individualized one on one meetings at each Harvest Hope branch. • Created internal training manual for receiving, handling, and transporting of USDA program items • Talked through controls and inventory requirements needed for each facility. Internal Controls • All USDA to be verified and approved before finalizing invoice which then will be released to fulfillment to pack • Moved inventory tagging/invoicing to warehouse management to ensure multiple touchpoints have accountability and oversight. • Implemented notated invoice for accuracy. • Established “Quality Control” check point in the CSFP packing line to ensure correct items are in boxes. • Created dual touch processing of all USDA inventory through both paper trail invoicing and systems invoicing. • Use “pick phase” for orders that are completed by fulfillment as a checkpoint before moving out of facility with verification by warehouse staff. • Implemented weekly USDA cycle counts and bimonthly total inventory counts. • Immediately stopped transferring unaccounted for items or inventory shrink to the EFP. Best Practices • Maintain standing engagement with accounting/business consultants to review practices, resolve unique challenges, and obtain best practice updates. • Individually wrap TEFAP orders in Harvest Hope Florence facility per agency guidance. • Reached out to other state and regional food banks to learn inventory “best practices.” • Moved all USDA packing to Harvest Hope Greenville facility. • Centralized and created CSFP process expertise in one facility. • Engaged accounting and other professionals to help understand issues. Documentation of distribution of USDA foods to recipient agencies: • We have moved to a cloud-based system that allows real time tracking of agencies to maintain contractual records with our policy.

View Audit 334146

Finding 516129 (2022-007)

None 2022

Town of Saugerties

NY

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file with...

Finding 2022-007 - Reporting - HCV Auditee's Response and Planned Corrective Action: The Town will work with the Public Housing administrator to implement a system to complete and file the unaudited financial information within two and a half months, and with the independent audit firm to file within nine months. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor

View Audit 333967

Finding 515745 (2022-001)

None 2022

National Association of Police Athletic/activities Leagues, Inc.

DC

Reporting Internal Control / Segregation of Duties § 200.512

Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting de...

Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.

View Audit 333597

Finding 515685 (2022-002)

Significant Deficiency 2022

Chesapeake Hospital Authority

VA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...

2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.

View Audit 333527

Finding 515684 (2022-001)

Significant Deficiency 2022

Chesapeake Hospital Authority

VA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403

2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be add...

2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be added to future reporting to ensure the total of all expenses equals the total amount of expenses allocated by category. This check will be confirmed by two individuals independently before submission.

View Audit 333527

Finding 515594 (2022-004)

Significant Deficiency 2022

Rome Housing Authority

NY

Reporting Internal Control / Segregation of Duties

The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of R...

The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024

View Audit 333317

Finding 515593 (2022-003)

Significant Deficiency 2022

Rome Housing Authority

NY

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

RHA has put in place comprehensive new procedures and controls for all staff members, including Clerks, Housing Assistants, Housing Coordinators, and Project Managers, concerning the mangaement of the waiting list process. As of September 2024, a new waiting list will be generated following each new...

RHA has put in place comprehensive new procedures and controls for all staff members, including Clerks, Housing Assistants, Housing Coordinators, and Project Managers, concerning the mangaement of the waiting list process. As of September 2024, a new waiting list will be generated following each new move-in, and the previous waiting will be approximately filed and preserved. Name of Responsible Person: Entire Admin Staff Implementation date: September 2024

View Audit 333317

Finding 514552 (2022-008)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on 3 of 4 projects within the last 5-year period as required by HUD. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: The major project we are working on complied, but our smaller projects were not in compliance. We will make a point of getting this review completed as soon as possible and create a reminder to ensure it will be completed in a timely manner in the future. Anticipated Completion Date: January 2024

View Audit 332864

Finding 514551 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Even though we had meetings, the process in 2022 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514550 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had performed a ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had performed a search for suspension or disbarment prior to entering into contracts with certain vendors. However, none of the vendors were suspended or debarred. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a procedure, and a routing form, that now requires our Procurement Officer to indicate that they have performed a search for suspension or debarment prior to implementing a contract and they provide a document from Sam.Gov to verify their search. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514548 (2022-004)

Material Weakness 2022

Housing Authority of the City of Pueblo

CO

Eligibility Material Weakness Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not det...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not detected by the Authority’s internal controls. In addition, there was no review of the rent calculation by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a process to ensure eligibility requirements are being followed and that another person reviews the rent calculations, once they are determined. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514547 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Auth...

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Authority did not maintain records to document the basis for the determination that rent to owner is reasonable rent. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: During 2022 the Authority experienced significant staff turnover and the appropriate steps, to maintain documentation of the reasonable rent calculation were not followed, therefore we did not ensure compliance with the program. The Housing Authority has implemented a process that requires proper documentation to be maintained when the reasonable rent calculation is completed. Anticipate Completion Date: January 2023

View Audit 332864

Finding 514395 (2022-005)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-005 -Tenant Files - PH Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Public Housing compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be sig...

Finding 2022-005 -Tenant Files - PH Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Public Housing compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed by the Tenant Housing Representative and a supervisor or member of management. The checklist will be maintained in each tenant's file. The Authority agrees with the findings, however, the Authority no longer administers the Public Housing Program due to the Section 22 conversion, so no further corrective action is applicable. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514394 (2022-004)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-004 -Tenant Files - HCV Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Section 8 compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed ...

Finding 2022-004 -Tenant Files - HCV Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Section 8 compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed by the Tenant Housing Representative and a supervisor or member of management. The checklist will be maintained in each tenant's file. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514393 (2022-003)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2022-003 - HQS Enforcement - HCV Auditee's Response and Planned Corrective Action The Authority established a checklist to be used by the Tenant Housing Representatives during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list will b...

Finding 2022-003 - HQS Enforcement - HCV Auditee's Response and Planned Corrective Action The Authority established a checklist to be used by the Tenant Housing Representatives during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list will be signed and reviewed regularly. A listing of all failed inspections will be maintained. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514392 (2022-002)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation ...

Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Corrective Action Plans

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