Corrective Action Plans

Finding 24018 (2022-002)

Material Weakness 2022

MD

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-002 ? Replacement Reserve A. Comments on Finding and Recommendations Recommendation ? We recommend that management evaluate its process and implement policies to mitigate the chances of withdrawing funds from the replacement reserve without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for withdrawing funds as well as oversight from the Board of Directors. Auditee has been in discussion with HUD and will submit a letter with justification of withdrawals upon receipt of the notice of violation as requested by HUD. If accepted by HUD, this will clear this finding for the amount transferred during the fiscal year. C. Status of Corrective Action on Prior Findings Finding 2021-003 is cleared. A new Executive Director has taken over responsibility for withdrawing funds as well as oversight from the Board of Directors. A letter was submitted to HUD notifying them of the withdrawals by the previous director with a plan to correct. In addition to the letter, invoices were submitted to justify the transfers. HUD approval for the justification for the withdrawals was received on 2/21/2023 and 4/04/23. No amounts remain due to the account.

View Audit 19499

Finding 24017 (2022-001)

Significant Deficiency 2022

St. John's Commons, Inc.

MD

Internal Control / Segregation of Duties

Finding 2022-001 ? Replacement Reserve Funding A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no further occurrences. Auditor notes deposit was made prior ...

Finding 2022-001 ? Replacement Reserve Funding A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no further occurrences. Auditor notes deposit was made prior to issuance of the financial statements. No further action is required. B. Actions Taken or Planned Auditee agrees with the finding and has made an additional deposit to the replacement reserve account in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. C. Status of Corrective Action on Prior Findings Finding 2021-002 is cleared.

View Audit 19499

Finding 24012 (2022-015)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office...

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

View Audit 23759 Questioned Costs: $1

Finding 23980 (2022-019)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain co...

Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

Finding 23979 (2022-018)

Material Weakness 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period ...

Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday, and accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23962 (2022-017)

Material Weakness 2022

City of Baltimore, Maryland

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is r...

Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is recorded on the general ledger reconciles to what is reported in the Form 440. The implementation of Workday Finance module should alleviate these findings. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

Finding 23961 (2022-016)

Material Weakness 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to al...

Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23952 (2022-003)

Significant Deficiency 2022

City of Newport

OR

Internal Control / Segregation of Duties Cash Management Reporting

Personnel to Effect Change: Airport Director (Lance Vanderbeck) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervi...

Personnel to Effect Change: Airport Director (Lance Vanderbeck) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement. Anticipated Completion Date(s): June 30, 2023

View Audit 21061

Finding 23951 (2022-002)

Significant Deficiency 2022

City of Newport

OR

Reporting Internal Control / Segregation of Duties

Personnel to Effect Change: Finance Director (Steve Baugher) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital...

Personnel to Effect Change: Finance Director (Steve Baugher) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital Projects & Grants Accountant), and retirements. Once key positions are filled, the process will be to have a second person review the SEFA report and supporting documentation that is prepared by Finance staff to reduce the risk of errors. Anticipated Completion Date(s): June 30, 2023

View Audit 21061

Finding 23950 (2022-003)

Significant Deficiency 2022

Rice County Unified School District No. 376

KS

Internal Control / Segregation of Duties

Recommendation: During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants. Action Taken: All summer timecards will be turned into the superintendent for review and approval when building princ...

Recommendation: During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants. Action Taken: All summer timecards will be turned into the superintendent for review and approval when building principals are off duty.

View Audit 19019

Finding 23948 (2022-001)

Material Weakness 2022

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2023

View Audit 19875

Finding 23925 (2022-024)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: B...

Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23922 (2022-005)

None 2022

City of Baltimore, Maryland

MD

Material Weakness Equipment & Real Property Management Internal Control / Segregation of Duties

Finding 2022-005 Programs: All Material Weakness over Information Technology Security Repeat Finding: Yes Auditee?s Corrective Action Plan: We concur with the findings. The Baltimore City Office of Information & Technology (BCIT) has made significant progress in resolving this finding. Specific ...

Finding 2022-005 Programs: All Material Weakness over Information Technology Security Repeat Finding: Yes Auditee?s Corrective Action Plan: We concur with the findings. The Baltimore City Office of Information & Technology (BCIT) has made significant progress in resolving this finding. Specific improvements are below: Vulnerability Management Status: ? BCIT continues to make progress on addressing the backlog of vulnerabilities in our environment. ? We transitioned to a new vulnerability management tool, Tenable, to reduce the number of false positives and issues with reporting that we had with our original tool. ? We hired an experienced vulnerability lead to take over the planning tracking and monitoring of backlog initiatives. ? As we finish up current initiatives like Win 10 v1909, SMBv1 Workstation, Flash Uninstall and Internet Explorer - we tee up new initiatives. ? We are currently in the planning / scoping phase to remove old versions of Adobe Acrobat, Adobe Products and Mozilla Firefox. ? For operational patching, we are deploying 90% of patches on critical servers within 7 days, but we are only deploying 70% of workstation patches within 3 weeks. Upcoming Vulnerability Management Milestones: ? We have a funded position to hire a full-time workstation vulnerability engineer to ensure workstation patching is at 95% completion after 3 weeks. We have reviewed resumes, selected a slate and plan to have a person join the team in May 2023. ? We have diagnosed the reason we are deploying 90% of patches on critical servers. We patch the operating system consistently, but we are not always patching applications on the servers. The server patching team has begun patching applications. For April 2023 critical server patches, we achieved 100% in 7 days. We will continue to monitor our corrective action. Privileged Access Entitlement Review Status: ? Developed and implemented a process to review privileged credentials city-wide. o The user requesting admin privileges fills out a privilege access agreement (PAA) that documents the privileges required. o The admin?s manager signs the request. o The user signs an acknowledgement of their responsibilities and attaches to form a ticket. o The ticket results in computer-based training being assigned to the admin. o The ticket is forwarded to appropriate team in BCIT ? server or desktop for their review / approval. o When training is verified and BCIT approvals are completed, the user is authorized to continue using existing credentials or assigned the new credentials requested. ? BCIT leveraged this exercise to standardize admin account naming conventions aligned with best practices. We now require separate admin accounts for workstation or server administration. We are disabling / doing away with the legacy one size fits all generic admin accounts (P accounts). Upcoming Milestones: o Complete the review and cleanup of the final wave of agencies ? BCIT, BCHD, BCFD and some stragglers from DPW, DHR and DOF ? May 2023 o Disable all privileged accounts that have not been used within 180 days ? May 2023 o Review any remaining P accounts for disposition ? June 2023 o Seek feedback from agencies on the FY 2023 Privileged Account review process and develop process improvements ? 1st quarter FY 24 o Begin FY 24 Privilege entitlement review process ? 2nd quarter FY 24. Segregation of Duties: The Blue Hill vendor now has a designated full-time Team Lead to oversee the City of Baltimore?s contract. Now that we have a dedicated Blue Hill Team Lead, the VMLIB process and programmer rights will be modified to only allow the Blue Hill Team Lead or the BCIT Mainframe Manager to promote programs to production. Mainframe Restoration: To restore mainframe operations at the secondary data center, BCIT employs Blue Hill, who maintains an alternative backup site in New Jersey (BlueZone) should the main location in Pearl River, New York ever go down. o Every night the data and code are replicated and transmitted to the backup site. o Should a disaster occur, the backup (BlueZone) site will be operational in less than 48 hours. Contact Person: Todd Carter, CIO/CDO Baltimore City Completion Date: June 2024 and continuously reviewing.

View Audit 23759

Finding 23921 (2022-004)

None 2022

City of Baltimore, Maryland

MD

Procurement, Suspension & Debarment Material Weakness Reporting

Finding 2022-004 Programs: All Material Weakness over Fixed Asset Accounting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Work...

Finding 2022-004 Programs: All Material Weakness over Fixed Asset Accounting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to implement the business asset module. This module will allow assets to be flagged during the purchase process and the majority of existing assets to be uploaded and depreciated by Workday. Specific improvements are as follows: ? Depreciation will be run monthly rather than at the end of the year, allowing for a more regular review of the fixed assets. ? Workday reports which reconcile the subsidiary fixed asset module to the general ledger will be run monthly and reviewed. ? A new Workday role within each agency, an asset tracking specialist, will be responsible for reviewing the fixed asset listing and working with the Department of Finance ensuring that assets are capitalized properly. ? A Capital Assets policy has been drafted and is expected to be reviewed and approved. ? The City has uploaded assets in to Workday thru fiscal year 2021 and has agreed these to the ACFR publication for fiscal year 2021. The City has also uploaded the fiscal year 2022 assets and is in the process of paralleling the FY 22 results. Additionally, fiscal year 2023 assets purchased thru Workday have been capitalized in Workday using Workday functionality. The City expects to use Workday to calculate the fiscal year 2023 depreciation. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City. Completion Date: December 2023

View Audit 23759

Finding 23919 (2022-002)

None 2022

City of Baltimore, Maryland

MD

Cash Management Material Weakness Reporting

Finding 2022-002 Programs: All Material Weakness over Financial Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday...

Finding 2022-002 Programs: All Material Weakness over Financial Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday went ?live? as of August 2022, the City is currently working to refine the software and fully utilize its functionality. The new system includes improved financial reporting and functionality. Specific improvements available are: ? Allocations which were calculated manually, such as overhead allocations, are being automatically calculated and created in Workday. ? There has been an extensive review of the chart of accounts, including the use of hierarchies, which more closely align the financial and budgetary reporting needs of the City. ? The City will be using ?control? accounts for accounts receivable and accounts payable, which requires the subsidiary systems to reconcile to the general ledger. ? The City will be using multi-book accounting, which will allow for GAAP entries to be entered into a separate ledger. ? The City is purchasing Workiva, a cloud-based software, which will interface with Workday and update the Annual Comprehensive Financial Report (ACFR) document. It will provide an audit trail for changes to the ACFR document. This implementation is slated to begin in June 2023, but full implementation may not occur until fiscal year 2024. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Completion Date: December 2024

View Audit 23759

Finding 23878 (2022-005)

Material Weakness 2022

Jewish Family Service Association of Cleveland Ohio

OH

Internal Control / Segregation of Duties

Identifying Number: Finding 2022-005 Finding: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Corrective Action Taken or Planned: Management will create a d...

Identifying Number: Finding 2022-005 Finding: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Corrective Action Taken or Planned: Management will create a dedicated cost center for future federal grant awards capturing all grant related activity into the ledger of the cost center provided; Invoices being submitted to the cost center will be required to be submitted with signature approval and proper coding to the cost center. Any invoices not properly documented should not be processed; The Controller will prepare a tracking of all costs charged to the grant and reconciled to the cost center; The tracking report will be approved by the CFO and information submitted into the reporting portal; and Completed submission and supporting documentation will be saved in the file for future support and evidence. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately

View Audit 18508

Finding 23871 (2022-004)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: The...

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NOHA has reviewed its updated HQS policies, including its HQS enforcement policies. NOHA continues to refine software functionality and reporting to monitor HQS repair due dates, and to take action when necessary. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23870 (2022-003)

Material Weakness 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audi...

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections and maintenance of inspection documents. NOHA attempted to conduct inspections on all units following the lifting of COVID restrictions. NOHA is continuing to clean up software data to ensure proper documentation of inspections. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23869 (2022-002)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement wi...

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: NOHA has reviewed its policies regarding documentation maintenance for all individuals on the waiting list. Quality control review of waiting list data entry was put in place after October 2020. The oldest application on the current waiting list is dated 2018. NOHA anticipates this finding will continue until the waiting list application dates reach 10/2020. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23868 (2022-001)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: T...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Northwest Oregon Housing Authority has reviewed eligibility determination and documentation processes. Staff have received training regarding proper documentation. NOHA has conducted quality control file reviews on approximately 10% of transactions between July 1, 2022, to January 31, 2023, to review and ensure file quality. QC reviews will continue on an ongoing basis. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2023

View Audit 19862

Finding 23794 (2022-001)

Significant Deficiency 2022

Kremmling Memorial Hospital District

CO

Material Weakness Reporting Significant Deficiency

2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At ...

2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting. Anticipated completion date: April 27, 2023 Contact person responsible for corrective action: Emily Ebert, CFO & Mikealena Horner, Accountant

View Audit 18290

Finding 23786 (2022-008)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Eligibility HUD Housing Programs Significant Deficiency § 200.303

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in ...

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in place for review of participant eligibility. The Housing Coordinator performs quality assurance reviews of participant eligibility and verifies documentation is maintained in the records. During the review period, the Housing Coordinator position was vacant. MOHS has started the process to fill the position. MOHS anticipates the Housing Coordinator position will be filled by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23722 (2022-002)

Significant Deficiency 2022

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-002. Preparation of Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition base...

2022-002. Preparation of Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management?s Response and Actions Planned: The Company?s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 18639

Finding 23721 (2022-001)

Significant Deficiency 2022

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties

2022-001. Segregation of Duties Recommendation: While we recognize the Company?s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportu...

2022-001. Segregation of Duties Recommendation: While we recognize the Company?s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Management?s Response and Actions Planned: The Company?s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 18639

Finding 23720 (2022-003)

Material Weakness 2022

Charter Township of Redford

MI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-003 Condition: During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Planned Corrective Action: The Township will put procedures into place to ensure appropriate layers of review are perf...

Finding Number: 2022-003 Condition: During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Planned Corrective Action: The Township will put procedures into place to ensure appropriate layers of review are performed when reporting expenditures. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2023

View Audit 19680

Corrective Action Plans

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