Corrective Action Plans

Finding 1171 (2022-001)

Material Weakness 2022

LA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...

ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed by the Board of Commissioners. Corrective Action Planned I am Youlondar Prevost. As noted above, I was hired as Interim Director on June 1, 2023, which was well after the audit year-end. I am trying to correct all of the issues noted above, as well as to correct items noted by HUD-New Orleans. In addition, I am still working to clear parts of the prior audit findings, noted in another section. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023

View Audit 2238

Finding 1148 (2022-001)

Material Weakness 2022

Cumberland County Housing Authority

PA

Questioned Costs Eligibility HUD Housing Programs

The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develop...

The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 199 units. Of a sample size of twelve (12) tenant files, the following was noted: • Declaration of Section 214 Statuses form was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $8,912 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Yolanda Hart, Public Housing Property Manager, will be responsible to implement this corrective action by June 30, 2023. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Mary Kuna, Executive Director, at 717-249-0789 ext. 118.

View Audit 2198 Questioned Costs: $1

Finding 1147 (2022-002)

Significant Deficiency 2022

Universities Space Research Association

MD

Significant Deficiency Internal Control / Segregation of Duties

The Company agrees that compliance tracking is pertinent. The Company’s previous Controller tracked all compliance requirements with close cooperation between various departments in the organization. The third-party consultants did not continue tracking certain compliance data which led to the find...

The Company agrees that compliance tracking is pertinent. The Company’s previous Controller tracked all compliance requirements with close cooperation between various departments in the organization. The third-party consultants did not continue tracking certain compliance data which led to the finding. The company has modified their process accordingly to ensure tracking of all compliance requirements.

View Audit 2196

Finding 1146 (2022-001)

Material Weakness 2022

Universities Space Research Association

MD

Material Weakness Reporting Internal Control / Segregation of Duties

The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accoun...

The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accounts. The third-party consultants did not follow those same processes consistently. We have modified all monthly close and reporting procedures to ensure consistent reconciliation of all balance sheet accounts with the appropriate oversight.

View Audit 2196

Finding 1143 (2022-002)

Material Weakness 2022

Shalom Health Care Center, Inc.

IN

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding ...

Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding source.

View Audit 2190

Finding 1111 (2022-003)

Material Weakness 2022

North Tama County Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will evaluate its internal controls to form a maximum internal control possible with the limited number of staff it has.

View Audit 2118

Finding 1022 (2022-002)

Significant Deficiency 2022

Richmond Redevelopment and Housing Authority

VA

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissio...

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissions lead to missed deadlines for the delivery of the financial statements to REAC. To remedy this finding, RRHA’s new CFO has implemented an earlier internal deadline for Unaudited FDS submissions. RRHA’s Unaudited FDS is due November 30th. However, the new internal deadline date will be scheduled before Thanksgiving each year. We will also work with our auditors to establish an audit schedule that will allow us to submit the Audited FDS prior to the June 30th deadline. Name of Responsible Person: Precious Washington, Senior Vice President/Chief Financial Officer Expected Completion Date: September 30, 2024

View Audit 1933

Finding 997 (2022-004)

Material Weakness 2022

Town of Fort Mill

SC

Internal Control / Segregation of Duties Reporting

CONTACT PERSON: Eric Davis, Assistant Town Manager / Chief Financial Officer, ecdavis@fortmillsc.gov CORRECTIVE ACTION: The Town understands the need to timely submit reports for grant programs and will review the reporting requirements for all grant programs to ensure that reports are timely submi...

CONTACT PERSON: Eric Davis, Assistant Town Manager / Chief Financial Officer, ecdavis@fortmillsc.gov CORRECTIVE ACTION: The Town understands the need to timely submit reports for grant programs and will review the reporting requirements for all grant programs to ensure that reports are timely submitted. PROPOSED DATE OF COMPLETION: September 30, 2024

View Audit 1899

Finding 996 (2022-003)

Material Weakness 2022

Town of Fort Mill

SC

Internal Control / Segregation of Duties

CONTACT PERSON: Eric Davis, Assistant Town Manager / Chief Financial Officer, ecdavis@fortmillsc.gov CORRECTIVE ACTION: The Town understands the need to identify and record grant related accruals properly. Finance will perform an in-depth review of the balance sheet to ensure that grant-related accr...

CONTACT PERSON: Eric Davis, Assistant Town Manager / Chief Financial Officer, ecdavis@fortmillsc.gov CORRECTIVE ACTION: The Town understands the need to identify and record grant related accruals properly. Finance will perform an in-depth review of the balance sheet to ensure that grant-related accrual balances are properly stated. PROPOSED COMPLETION DATE: September 30, 2024

View Audit 1899

Finding 994 (2022-002)

Material Weakness 2022

Newfound Area School District

NH

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430

BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing s...

BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing signatures with employee’s supervisors.

View Audit 1892 Questioned Costs: $1

Finding 976 (2022-002)

Material Weakness 2022

Martensdale St. Mary's Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to examine all financial operations and implement policies and procedures in line with best practice to ensure compliance and meet the recommendations of the Auditor.

View Audit 1847

Finding 938 (2021-004)

Material Weakness 2022

Municipality of Corozal

PR

HUD Housing Programs Material Weakness Reporting

Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, severa...

Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, several projects and tasks calendared were postponed, including the reconciliation and review of bank reconciliations and financial reports required by HUD. During 2022 and throughout 2023, the administration have established the procedures to obtain, prepare and report all the required information. At the moment, the Municipality submitted all the required information. The person In charge of this task is the Federal Program Director and the anticipated completion date is for December of 2023.

View Audit 1764

Finding 924 (2022-002)

Material Weakness 2022

Housing Authority of the City of Athens, Alabama

AL

Eligibility HUD Housing Programs Reporting

Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivabl...

Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivables were either misstated or improperly recorded at year-end. As a result of the audit procedures performed, material audit adjustments were required to be recorded. Corrective Action Planned: Adjustments determined to be one-time errors due to the difficult working conditions through the pandemic and due to limited staff. Management has employed an additional administrative support staff employee during the current year. Management does not expect issues related to these accounts moving forward. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes the issues to be rectified as it relates to the material audit adjustments as of the report date. 2022-002- Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2022. Corrective Action Planned: Management employed an additional administrative support employee to assist in performing updated annual recertifications. Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2022 year-end audit report date.

View Audit 1753

Finding 922 (2022-005)

Significant Deficiency 2022

Hopkins Public Schools/isd No. 270

MN

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

2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agree...

2022-005 Control Documentation Recommendation: We recommend that the District review its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflets the work performed and that the time and effort documentation agrees with how the employee’s wages are allocated to the grant in the finance system Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will make necessary modifications to its time and effort documentation and control process to ensure all wages charged to Federal programs accurately reflect the work performed. Name(s) of the contact person(s) responsible for corrective action: Tariro Chapinduka, Director of Business Services Planned completion date for corrective action plan: December 31, 2023

View Audit 1739

Finding 903 (2022-001)

Material Weakness 2022

Belmont County

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

All invoices will be reviewed by either the Fiscal Administrator, or in his absence, the Director, or another Senior Administrator prior to payment for accuracy and allowability and marked “OK to Pay” or “Approved” and initialed and dated. Prior to the submission of all vouchers to the courthouse f...

All invoices will be reviewed by either the Fiscal Administrator, or in his absence, the Director, or another Senior Administrator prior to payment for accuracy and allowability and marked “OK to Pay” or “Approved” and initialed and dated. Prior to the submission of all vouchers to the courthouse for payment, the Account Clerks and Fiscal Specialist will verify the “Ok to Pay” or “Approved” and initials/date are clearly marked on each invoice.

View Audit 1678

Finding 852 (2022-004)

Significant Deficiency 2022

Western North Carolina Aids Project, Inc.

NC

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs documen...

Condition: During testing of tenant files, there were 5 instances where inspection documentation or HQS documentation was missing. Corrective Action: Management has established the proposed controls included in the Recommendations outlined in the Federal Awards Findings and Questioned Costs document: Management created a review tool checklist of all required forms for the frontline staff to use as reference, for the Housing Coordinator to review assistance requests and client charts; and for leadership to conduct randomized internal audits; updated the training curriculum for Housing Department staff; new frontline staff has been hired, and trained to include clarification of compliance elements, the rationale and their importance, and which forms satisfy each one. WNCAP recognizes that the deficiency appears to persist, but this is due to the corrective actions being implemented in the first quarter of 2023, which is when the final audit report for FY 2020-21 was completed, and which time period is not covered by this audit. After implementation, internal review of client records confirms that they addressed this deficiency, as evidenced by the complete, compliant files. This will be reflected in the next Single Audit for FY 2022-23, and going forward.

View Audit 1622

Finding 834 (2022-002)

Material Weakness 2022

Red Oak Community School District

IA

Questioned Costs Internal Control / Segregation of Duties Reporting

Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff. As always, we continue to implement changes when possible and as needed.

View Audit 1583 Questioned Costs: $1

Finding 805 (2022-003)

Material Weakness 2022

New York State Sheriffs' Association

NY

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

• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks f...

• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager (current procedure). • Checks for payment to grant vendors follow the same procedures and processes as listed

View Audit 1558

Finding 772 (2022-002)

Material Weakness 2022

West Burlington Independent School District

IA

Internal Control / Segregation of Duties Reporting

We will review our procedures and implement changes to improve internal control, as we deem necessary.

View Audit 1475

Finding 765 (2022-002)

Material Weakness 2022

South Tama County Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.

View Audit 1429

Finding 764 (2022-002)

Material Weakness 2022

Homeless and Hunger Coalition of Northwest Florida, Inc.

FL

Material Weakness Internal Control / Segregation of Duties

All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoice...

All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing. Corrective action plan was implemented August 23,2022.

View Audit 1427

Finding 749 (2022-003)

Significant Deficiency 2022

Downeast Transportation, Inc.

ME

Internal Control / Segregation of Duties

The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes ha...

The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes have increased the skills, knowledge and experience of the accounting department. A new spreadsheet is being used to calculate hours spent at various tasks with differing pay rates.

View Audit 1411

Finding 747 (2022-001)

Significant Deficiency 2022

Downeast Transportation, Inc.

ME

Internal Control / Segregation of Duties

Effective immediately the Executive Director will review all checks and electronic payments prior to them being issued.

View Audit 1411

Finding 743 (2022-005)

Material Weakness 2022

City of Baldwin Park

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...

Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.

View Audit 1395

Finding 677 (2022-002)

Significant Deficiency 2022

Th, INC

WI

Internal Control / Segregation of Duties

MANAGEMENT AND THE BOARD OF DIRECTORS WILL CONTINUE TO MONITOR THE ACCOUNTING FUNCTION. MANAGEMENT AND BOARD OF DIRECTORS REVIEW FINANCIAL TRANSACTIONS AT BOARD MEETINGS.

View Audit 1275

Corrective Action Plans

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