Corrective Action Plans

Finding 58233 (2022-003)

Significant Deficiency 2022

City of Omro

WI

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

Finding 2022-003 Condition One of the two reports selected for testing were not independently reviewed before submission. The sample is not statistically valid. Corrective Action Plan Corrective Action Planned: The City does not currently have sufficient staffing to provide segregation of duties...

Finding 2022-003 Condition One of the two reports selected for testing were not independently reviewed before submission. The sample is not statistically valid. Corrective Action Plan Corrective Action Planned: The City does not currently have sufficient staffing to provide segregation of duties in all areas. Upon start of employment of a new City Administrator/Treasurer on October 9, 2023, that position employee will be reviewing such reports and financial documents on a regular basis as part of his job duties. Name of Contact Person Responsible for Corrective Action: Barbara J. Van Clake, City Clerk/Deputy Treasurer. Anticipated Completion Date: October 2023.

View Audit 50354

Finding 58227 (2022-002)

Significant Deficiency 2022

Wind River Development Fund

WY

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Item 2022-002: Reporting on Federal Awards Individual Responsible: Paul Huberty, Executive Director Anticipated Completion Date: September 2023 Corrective Action: WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In additi...

Corrective Action Item 2022-002: Reporting on Federal Awards Individual Responsible: Paul Huberty, Executive Director Anticipated Completion Date: September 2023 Corrective Action: WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, develop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors.

View Audit 54027

Finding 58160 (2022-001)

Significant Deficiency 2022

Rosendale Brandon School District

WI

Internal Control / Segregation of Duties

The District agrees and intends to continue supervision and monitoring of accounting information and operations, including obtaining explanations for variances from unexpected results. The Superintendent will continue to sign off on all payroll check registers and journal entries.

View Audit 54930

Finding 58138 (2022-001)

Significant Deficiency 2022

Amesbury Housing Authority

MA

Questioned Costs Special Tests & Provisions Eligibility

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in ...

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in lacking internal controls. The Authority has effectively corrected this deficiency by contracting with the Chelsea Housing Authority for administration of the Authority?s Section 8 Housing Choice Voucher Program. The Chelsea Housing Authority has staff capacity, experience, and certifications to effectively administer all aspects of this program including selections from the waiting list. Implementation Date of Corrective Action: February 7, 2022 Person Responsible for Correction Action: Adam Garvey, Executive Director

View Audit 54100

Finding 58136 (2022-001)

Material Weakness 2022

Southwest Michigan Land Conservancy, Inc.

MI

Procurement, Suspension & Debarment Material Weakness Reporting

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Correct...

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Corrective Action ? Nicole Speedy, the Operation Director, on behalf of the organization will implement procedures to ensure journal entries related to investment fees, asset addition/disposal, and grant receivables are prepared and recorded prior to the start of the annual audit. Nicole Speedy, the Operations Director, will be responsible for all corrective actions and it is anticipated this will be completed with the audit of fiscal year ending September 30, 2023.

View Audit 53645

Finding 58124 (2022-005)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Eligibility Material Weakness

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Mat...

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-06. Management?s or Department?s Response: With the 2021-2022 budget, the County allocated an additional seven Social Worker positions to assist in maintaining compliance with the redetermination backlog of cases. With the 2022-2023 budget, the County requested one additional unit of seven Social Worker positions to comply with this requirement. The County also continues to use overtime and part-time Social Workers to ensure compliance with the 12-month requirement. Views of Responsible Officials and Corrective Action: The County will continue to process the backlog of redetermination cases to comply with the 12-month requirement. Name of Responsible Person: Renee Smith, IHSS Program Manager Name of Department Contact: Renee Smith, IHSS Program Manager Projected Implementation Date: The County hired additional staff to assist with the processing of the redetermination of eligible cases.

View Audit 53495

Finding 58110 (2022-011)

Material Weakness 2022

County of San Joaquin

CA

Special Tests & Provisions Questioned Costs Material Weakness § 200.326

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant aw...

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-014. Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: The airport will revise the current policy to effectively ensure that the certified payroll reports are submitted timely by the contractors, subcontractors and its subs. Name of Responsible Person: Richard Sokol Name of Department Contact: Jeff Marcia Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58085 (2022-010)

Material Weakness 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instan...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-012. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has implemented policies and procedures to ensure compliance with the program?s special FFATA reporting requirements. Segregation of duties between report preparers and reviewers will be applied to the preparation and review of the FFATA reports. Evidence of documentation will be retained. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58080 (2022-001)

Material Weakness 2022

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.

View Audit 53985

Finding 58077 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Miami Beach

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reviewed its updated HOS policies, including its HOS enforcement policies. The PHA will utilize the feature of our current Software (Emphasys Elite) that will automatically place the unit into abatement upon the unit resulting in two consecutive failed inspections. The Section 8- Special Projects Supervisor will review the report biweekly to ensure that all failed units have been placed on abatement. The Section 8- Special Projects Supervisor will notify all HCV staff of the appropriate action to take regarding abated units. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Section 8-HCV Supervisor. Planned completion date for corrective action plan: 3/31/2023.

View Audit 53252 Questioned Costs: $1

Finding 58076 (2022-001)

Significant Deficiency 2022

Village Cooperative of Mason City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 54469

Finding 58043 (2022-001)

Material Weakness 2022

State of Missouri

MO

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corre...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corrective action: Becky McCarthy Completion date for corrective action: July 1, 2022 Recommendation: The DSS through the MHD continue to strengthen controls over the NCCI requirements to ensure NCCI edits are fully implemented and reprocess claims paid when edits are not implemented timely, as required. DSS Response: The DSS agrees with the SAO?s recommendation. The Corrective Action Plan includes the department?s planned actions to address the finding. Corrective action planned is as follows: MO HealthNet has fully implemented the NCCI edits in the Medicaid Management Information System (MMIS) as of July 1, 2022. This was the date stated as the anticipated completion date in the corrective action plan from the SFY 2021 audit finding.

View Audit 56478

Finding 58042 (2022-006)

Significant Deficiency 2022

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) R...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) Reporting Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls related to FFATA reporting by having supervisors maintain documentation of reviews performed of the information reported to the FSRS. In addition, the DFAS should timely complete FFATA reporting in accordance with the applicable requirements. DSS Response: The DSS partially agrees with this finding. The DSS does not agree that documentation of supervisory reviews directly correlates to strong internal controls. The DSS adheres to formalized procedures for FFATA reporting which includes managerial oversight and contends documented reviews may be preferred but are not required by regulation. The DSS experienced a transition of staff during the timeframe in question and the FSRS system does not permit users to access and compliance data or reports uploaded in the system by an alternate user. The FFATA does not impose a deadline on federal awarding agencies to report federal award information in FSRS. Additionally, the FFATA does not impose a deadline on direct recipients to report the subaward of secondary federal awards issued beyond the month following the original obligation date. Therefore, the timeliness of DSS? FFATA reports is also dependent on the date the federal awarding agency makes the federal award information available in FSRS. These circumstances allowed for exceptions identified. The DSS has or will upload reports for all exception items to ensure the information is available in USA Spending. Corrective action planned is as follows: The DSS will continue to adhere to written procedures and maintain strong internal controls to maintain FFATA reporting compliance based on available guidance.

View Audit 56478

Finding 58017 (2022-001)

Material Weakness 2022

Central Valley School District No. 356

WA

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023

View Audit 55734

Finding 58014 (2022-001)

Significant Deficiency 2022

Arroyo Commons, Inc,

CA

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following i...

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $4,994 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also requested reimbursement from the affiliate project and funds have been reimbursed.

View Audit 54338 Questioned Costs: $1

Finding 58003 (2022-001)

Material Weakness 2022

Accord

MN

Internal Control / Segregation of Duties Eligibility Questioned Costs § 200.303

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer

View Audit 54396

Finding 57951 (2022-006)

Material Weakness 2022

Friendship Academy of the Arts

MN

Questioned Costs Procurement, Suspension & Debarment Material Weakness

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval...

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2023

View Audit 55197

Finding 57944 (2022-002)

Significant Deficiency 2022

Butte County Office of Education

CA

Internal Control / Segregation of Duties Questioned Costs

Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee...

Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.

View Audit 54044

Finding 57924 (2022-002)

Material Weakness 2022

Kankakee Valley School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post ope...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post open position on IDOE site and other similar job sites that might be appropriate: print and save the posting/advertisement. o Post on Cooperative School Services website. o Advertise the position in a newspaper if it is a shortage area and few responses are anticipated through the posting on IDOE such that it might be a contracted position. Keep a copy of the advertisement. o Send posting to contracting companies/vendors if it is a shortage area and few responses are anticipated through posting on IDOE such that it might be a contracted position. Document contacts with the companies. o Hold interviews with any prospective staff member(s) and review qualifications. o Review the potential contract and salary/hourly rate of potential staff member(s) for non- contract company candidates and contracting company candidates. o If there is only one potential staff member and that person is available through contracting companies, inquire with other companies as to the rate for a comparable individual?s contract with their companies and/or other school districts to see what their rates are for the same position. o Make a determination about the person to hire based upon interviews, references, skills, experience, etc. o If using a contracting company, verify Suspension/Debarment status of the selected company. Have two (2) individuals within the CSS office review and verify the S/D status, then sign off on the S/D form provided through CSS after the vendor has completed the form. o Send letter to Fiscal Agent Superintendent and School Board seeking approval of contract. o Following board approval, sign contract and return to contracting company. o Check for returned contract, signed by representative of the company. o Send copies of fully signed contract to Fiscal Agent School Corporation Treasurer and CSS Bookkeeper. o Provide the CSS board with information regarding the contracting arrangements and the S/D status of the vendor. o Send copies of Susp/Debarment documentation to each corporation Attn: Supt and Treasurer with the spreadsheet of contracting information. Anticipated Completion Date: 3/31/23

View Audit 55733

Finding 57923 (2022-001)

Significant Deficiency 2022

Northwest Georgia Housing Authority

GA

HUD Housing Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. ...

2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director

View Audit 55831

Finding 57922 (2022-002)

Significant Deficiency 2022

Northwest Georgia Housing Authority

GA

HUD Housing Programs Internal Control / Segregation of Duties

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organiza...

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organization of information and will review procedures concerning FSS escrow calculations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director

View Audit 55831

Finding 57910 (2022-001)

Significant Deficiency 2022

Doctors of the World Usa, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.430 § 200.516

Views of Responsible Officials: We have streamlined and consolidated the payroll allocation file so that such manual errors will not occur in the future. We will also institute a monthly review process of employee timesheets, and the Executive Director will review and approve timesheets on a quarter...

Views of Responsible Officials: We have streamlined and consolidated the payroll allocation file so that such manual errors will not occur in the future. We will also institute a monthly review process of employee timesheets, and the Executive Director will review and approve timesheets on a quarterly basis.

View Audit 55931

Finding 57903 (2022-001)

Significant Deficiency 2022

Girard Lutheran Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC t...

2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired January 31, 2022, and was not renewed until November 7, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55722

Finding 57902 (2022-004)

Material Weakness 2022

Jefferson County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024

View Audit 55047

Corrective Action Plans

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