Corrective Action Plans

Finding 50556 (2022-004)

Material Weakness 2022

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately

View Audit 53341

Finding 50551 (2022-002)

Material Weakness 2022

Woodbine Community School District

IA

Internal Control / Segregation of Duties

See Corrective Action Plan for Chart Table

View Audit 53058

Finding 50550 (2022-003)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover...

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover its share of payroll and related costs on a weekly basis to CJL. Approximately $192,000 of the advance noted was to cover payroll and related costs for the pay period ending December 31, 2022 which was paid the first week in January 2023. The remaining balance resulted from the weekly transfer amount not being adjusted following a number of terminations at the beginning of November 2022. Amounts transferred in excess were fully utilized to cover payroll and related costs in January 2023. Management has reviewed and revised procedures to ensure excess funds are not transferred in the future. Proposed Completion Date: January 31, 2023

View Audit 53056

Finding 50549 (2022-002)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal ...

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Organization made it a priority to ensure that its staff continued to be compensated throughout the pandemic. Accordingly, the Organization kept cash on hand in order to meet the needs of the residents cared for daily and the dedicated staff who serve them. The Organization was not expecting a surplus cash situation at December 31, 2020 or June 30, 2021. Had the Organization not received stimulus funds through programs such as the Provider Relief Fund and Paycheck Protection Program, the Organization would not have had surplus cash at both December 31, 2020 and June 30, 2021. The required deposit due to the residual receipt account for the year ended December 31, 2020 was made on May 31, 2022. The Organization is currently in the process of discussing repayment terms for the deposit due for the period June 30, 2021 with its asset manager. Proposed Completion Date: No later than December 31, 2023.

View Audit 53056

Finding 50548 (2022-001)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?001 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing it...

2022 ?001 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking relationships, and looking at other scenarios which would involve transferring funds to another institution. Proposed Completion Date: No later than December 31, 2023

View Audit 53056

Finding 50546 (2022-001)

Material Weakness 2022

Chilchinbeto Community School, Inc.

AZ

Cash Management Material Weakness Reporting

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective...

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective Action: The school has had turnover in the Business Office and in administrative positions. The business office will correct and reconcile all accounts timely.

View Audit 53029

Finding 50540 (2022-002)

Significant Deficiency 2022

Iowa Finance Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission...

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission. Responsible Individuals: Brian Sullivan, Chief Programs Officer and Aaron Smith, Chief Bond Programs Director Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission. This review process will be implemented immediately effective with treasury reporting submitted for the quarter ended September 30, 2022. Anticipated Completion Date: September 30, 2022

View Audit 51353

Finding 50539 (2022-001)

Significant Deficiency 2022

Iowa Finance Authority

IA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the ob...

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the obligations was outside the 60 day requirement. The board approval was at 124 days. Responsible Individuals: Brian Sullivan, Chief Programs Officer Corrective Action Plan: After receiving additional Emergency Solutions Grant funding under the CARES act, our program team decided to obligate the ESG CARES Act funding to our partners first due to the immediacy of the need. In doing so, the regular ESG funding was sent after the 60-day requirement. Going forward, we will ensure all grant awards are obligated in accordance with the timeline set forth in the compliance requirements. Anticipated Completion Date: June 30, 2022

View Audit 51353

Finding 50535 (2022-001)

Material Weakness 2022

Cumberland Healthnet

NC

Material Weakness Internal Control / Segregation of Duties

The current year presented some challenges with significant new grant funding and resulting growth, as well as employee turnover. At the end of the fiscal year, the Organization increased the responsibilities of its outsourced accountant to assist and improve controls. We have and will continue to i...

The current year presented some challenges with significant new grant funding and resulting growth, as well as employee turnover. At the end of the fiscal year, the Organization increased the responsibilities of its outsourced accountant to assist and improve controls. We have and will continue to improve our controls over the year-end financial close process.

View Audit 47656

Finding 50531 (2022-002)

Material Weakness 2022

Lancaster County Career and Technology Center

PA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE TH...

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE THAT NO ERRORS EXIST

View Audit 47082 Questioned Costs: $1

Finding 50526 (2022-001)

None 2022

American University

DC

Reporting Internal Control / Segregation of Duties

Finding 2022-001 ? Reporting Grantor: Department of Education Program: Education Stabilization Fund Assistance Listing#: 84.425F Award Title: Higher Education Emergency Relief Funding Award Year: 07/1/2021 ? 06/30/2022 Award Number: 204302 - 20A Pass-through Number: Not applicable T...

Finding 2022-001 ? Reporting Grantor: Department of Education Program: Education Stabilization Fund Assistance Listing#: 84.425F Award Title: Higher Education Emergency Relief Funding Award Year: 07/1/2021 ? 06/30/2022 Award Number: 204302 - 20A Pass-through Number: Not applicable The finding above was noted during the Uniform Guidance audit for the year ended June 30, 2022 which is performed in accordance with Government Auditing Standards. Management of American University agrees with this finding and proposes the following Corrective Action Plan. Corrective Action Plan As of June 30, 2021, American University (the University) expended one hundred percent of both the student and institutional allocations of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA). Due to an oversight by management, the final reports were not posted until July 27, 2021, seventeen days after the required reporting date of July 10, 2021. The university revised its internal communication process around reporting for all awards received for Higher Education Emergency Relief Funds having no further reporting findings related to the CRRSAA or American Rescue Plan Act (ARPA) funding. Nicole L. Bresnahan Assistant Vice President, Financial Operations American University Washington, DC 20016

View Audit 44754

Finding 50525 (2022-003)

Significant Deficiency 2022

YWCA Madison, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.313

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, wha...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50523 (2022-001)

Material Weakness 2022

YWCA Madison, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate document...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50503 (2022-003)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate data is solicited and maintained for audit purposes. Description of Corrective Action Plan: The School Corporation will work to develop a more defined process that ensures compliance with procedures that were established, but have not always followed, to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate compliance requirement is met. Specific employees will be placed in charge of obtaining documentation from students leaving the district and others will be asked to review and approve the documentation. If documentation is not successfully garnered from parents, schools will maintain records indicating the school?s efforts to solicit the correct documentation from parents. Anticipated Completion Date: Immediately.

View Audit 53341

Finding 50502 (2022-002)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334 § 200.77 § 200.78

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly re...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly reported. Description of Corrective Action Plan: School Corporation personnel will work with non-public school representatives to secure accurate enrollment information and maintain the proper documentation for audit purposes. Additionally, enrollment data entered on the Title I application portal will be reviewed prior to submission to ensure that data entered agrees with supporting documentation. Anticipated Completion Date: During submission of the 23-24 Title I application.

View Audit 53341

Finding 50501 (2022-005)

Material Weakness 2022

City of Bloomer

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

2022-005 Procurement Policy Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City approved a procurement p...

2022-005 Procurement Policy Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City approved a procurement policy in 2023 that follows the related requirements outlined in Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Sandi Frion, Administrator. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2023.

View Audit 52928

Finding 50500 (2022-004)

Material Weakness 2022

City of Bloomer

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-004 Investment Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: The City should continue to evaluate its internal staff and expertise to determine if an internal control policy over the investment related disclosures is beneficial. Explanation of disagre...

2022-004 Investment Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: The City should continue to evaluate its internal staff and expertise to determine if an internal control policy over the investment related disclosures is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to rely upon the audit firm to prepare the investment related footnote disclosures in accordance with GAAP. Management will review, approve, and accept responsibility for these investment related footnote disclosures prior to issuance. Name(s) of the contact person(s) responsible for corrective action: Sandi Frion, Administrator. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2023.

View Audit 52928

Finding 50499 (2022-003)

Material Weakness 2022

City of Bloomer

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 Annual Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: The City should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement wi...

2022-003 Annual Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: The City should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to rely upon the audit firm to prepare the annual financial statements and related footnote disclosures in accordance with GAAP. Management will review, approve and accept responsibility for these financial statements and related footnote disclosures prior to issuance. Name(s) of the contact person(s) responsible for corrective action: Sandi Frion, Administrator. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2023.

View Audit 52928

Finding 50498 (2022-002)

Material Weakness 2022

City of Bloomer

WI

Internal Control / Segregation of Duties

2022-002 Material Audit Adjustments Recommendation: The City should continue to evaluate its internal control processes to determine if additional internal control procedures should be implemented to ensure that accounts are adjusted to their appropriate year end balances in accordance with Generall...

2022-002 Material Audit Adjustments Recommendation: The City should continue to evaluate its internal control processes to determine if additional internal control procedures should be implemented to ensure that accounts are adjusted to their appropriate year end balances in accordance with Generally Accepted Accounting Principles (GAAP). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to rely upon the audit firm to propose audit adjustments necessary to adjust accounts in accordance with GAAP. Management will review and approve these entries prior to recording them. Name(s) of the contact person(s) responsible for corrective action: Sandi Frion, Administrator. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2023.

View Audit 52928

Finding 50497 (2022-001)

Material Weakness 2022

City of Bloomer

WI

Internal Control / Segregation of Duties Material Weakness Reporting

MATERIAL WEAKNESSES 2022-001 Limited Segregation of Duties Recommendation: The City should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in...

MATERIAL WEAKNESSES 2022-001 Limited Segregation of Duties Recommendation: The City should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will continue to work to achieve segregation of duties whenever cost effective. Name(s) of the contact person(s) responsible for corrective action: Sandi Frion, Administrator. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2023.

View Audit 52928

Finding 50494 (2022-002)

Significant Deficiency 2022

Sitka School District

AK

Cash Management Reporting Significant Deficiency

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continu...

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continual search for qualified applicants. It was identified that the district did not provide one quarterly reimbursement request to the State of Alaska in a timely manner during this period. The district business office is now fully staffed, with new staff hired in August, and is currently addressing this matter. Staff are being trained to support timely submission of quarterly reporting. Proposed Completion Date: 6/30/2023

View Audit 52864

Finding 50478 (2022-002)

Significant Deficiency 2022

Pewamo-Westphalia Community Schools

MI

Subrecipient Monitoring Internal Control / Segregation of Duties

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meal...

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meals for all students. As a result, the district's Food Service program completed the 2021-2022 fiscal year with an ending fund balance that exceeded the average three months of expenditures threshold by approximately $144,000. The corrective action planned is for management to meet and determine how to spend this $144,000 excess amount toward allowable Food Service program expenditures no later than June 30, 2023. The District must then report to the Michigan Department of Education (MOE) how it expects to spend this excess amount by January 2023. The district expects to meet the January 2023 deadline to submit a spending plan to MDE. The district also expects to spend down the excess $144,000 by June 30, 2023. District response to Audit Finding 2022-002 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district did not have controls in place to determine if contractors are complying with the Davis-Bacon Act regarding the payment of prevailing wage rates. District personnel were unaware that monitoring compliance with the Davis-Bacon Act regarding the payment of prevailing wage rates was a responsibility of the district. The corrective action plan to address this audit finding begins with education. Management now understands that compliance with the Davis-Bacon Act must be considered when working with contractors and subcontractors on federal contracts in excess of $2,000. The district has also updated the district's Business Office Operating Procedures Manual to include language that prevailing wage rates and review of contractor's employee timesheets must be complied. The district expects to be in compliance in regard to all Davis-Bacon Act regulations moving forward when contracting with contractors and subcontracted in excess of $2,000.00 when utilizing federal grant funding.

View Audit 51225

Finding 50470 (2022-001)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management ...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management company and the property was reimbursed for $2,450 on September 26th, 2023. Action 2-To prevent a future overpayment of the management fee, a procedure will be implemented whereby the management fee will be recalculated using the rate included in the current management certification. Any differences will be investigated and resolved before the management fee is paid to the management company.

View Audit 41871 Questioned Costs: $1

Finding 50469 (2022-002)

Significant Deficiency 2022

Home Forward

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit findin...

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The files in question were moved from one office to another using Home Forward?s contracted courier system. Moving forward, any file that must be transported from one office to another will require the signature of the individual who is receiving the file as well as the individual relinquishing the file. The department will develop a new policy and train staff on the new procedure. In addition, the department will be conducting an audit of each site to assure that all files are present and accounted for. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson, Celeste King Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50468 (2022-001)

Significant Deficiency 2022

Home Forward

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency § 200.326

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requireme...

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Home Forward?s Procurement group will add an additional layer of contract review to the department?s quarterly review process. Procurement will begin review of the activity input into the agency?s certified payroll reporting system to compare to the payments made to contractors withing the period. Any payment activity will be cross referenced with the certified payroll to ensure receipt of Davis Bacon reporting has been submitted. Procurement will work with the Property Management group to resolve any items that require follow up with the contractors as a result of the review. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Corrective Action Plans

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