Corrective Action Plans

Finding 486150 (2023-002)

Material Weakness 2023

Boone County

IN

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

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in ...

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in preventing, or detecting and correcting, noncompliance. A single employee prepared and submitted reports without a documented review or oversight process in place to prevent or detect and correct errors. The County submitted three P&E reports during the audit period. No report was submitted for the period of October 1, 2022 to December 31, 2022 although there was activity during this time period. For the three reports submitted, all activity for the reporting period was not included and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are putting Internal Controls in place specific to the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together when it is submitted by other departments with a review and approval process for the disbursement by the governing body before the claim can be processed. Anticipated Completion Date: October 2024

View Audit 318807

Finding 486085 (2023-001)

Material Weakness 2023

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐d...

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐day HAP requirement during 2023. In addition, HAP was not properly reviewed for possible abatement for these tenants. Corrective Action Plan: We now have a full‐time inspector, he’s HQS certified, and has gone through NSPIRE training. After the Interim Audit, we also created and staffed a new Housing Choice Supervisor position to better distribute the workload. We also created and staffed a Housing Choice Voucher Specialist II. This position was filled in house by a senior member of the team who will train staff, conduct monthly audits of files, prepare written standard operating procedures for processing files (i.e., annual recertifications, interim certifications, moves, terminations, portability, etc.). Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2024

View Audit 318734

Finding 486048 (2023-003)

Material Weakness 2023

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Eligibility Material Weakness

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance D...

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 485987 (2023-002)

Material Weakness 2023

Aurora Charter School

MN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.313

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2023-002 Internal Control Over Compliance and Material Noncompliance With ...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2023-002 Internal Control Over Compliance and Material Noncompliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313 (c)(1) and (d)(1) requires that Aurora Charter School (the School) obtain approval from the federal funding agency or pass-through agency prior to the purchase of equipment with federal funding. During our audit, we noted the School did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to assure compliance with federal equipment and real property management requirements, resulting in material noncompliance. Corrective Action Plan Actions Planned – This condition and the resulting material noncompliance was caused by a misunderstanding of the cost threshold at which federal equipment and real property management compliance requirements must be applied, due to the School’s adopted internal capitalization threshold being lower than the federal threshold. The School intends to revise its internal capitalization threshold to align with the federal threshold, and to review its other control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. Official Responsible – Matthew Cisewski, Executive Director. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will oversee the implementation of proposed corrective actions and verify that appropriate controls are in place and understood by individuals responsible for federal program oversite at the School to ensure future compliance with federal equipment and real property management requirements.

View Audit 318707

Finding 485964 (2023-005)

Material Weakness 2023

City of West Fargo

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2024

View Audit 318680

Finding 485940 (2023-002)

Material Weakness 2023

Elkhorn Rural Public Power District

NE

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District does not have an internal control system designed to provi...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule as a part of their single audit. Anticipated Completion Date: Ongoing

View Audit 318668

Finding 485909 (2023-002)

Material Weakness 2023

City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phon...

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phone Number and Email Address: 219-391-8513 Ext:2092 frivera@eastchicago.com Views of Responsible Officials: The City of East Chicago Department of Redevelopment (ECDR) concurs with the finding and ECDR will ensure compliance with the establishment of an effective internal control over Federal Award provided by Federal statutes, regulation and with the terms and conditions of the award agreement by establishing guidance in ‘Standards for Internal Control in the Federal Government’ issued by the Comptroller General of the United States or the Internal Control Integrated Framework’ issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO) by establishing an internal control guidance ensuring a separation of duties regarding the control procedures of the PR29 Quarterly Reports. Description of Corrective Action Plan: A guidance will be developed to ensure that the regulation of an internal control is enforced regarding the separation of duties for the control procedures of the PR29 Quarterly Report being implemented by the Executive Director and the Community Development Program Manager. The process of assuring the separation of duties will consist of the Executive Director by insuring proper oversight, reviews and approvals are being adhered to and this is conducted by the process in IDIS of Certifying by the use of the user login ID and name and the Cash on Hand information that the Community Development Program Manager inserts into IDIS utilizing a user login ID and name. The separation of duties is assured by the Office of Community Planning and Development by the PR29 Summary of Submission of Cash on Hand Report illustrating the users in formulating the data for the PR29. Included in this information is a spreadsheet reflecting the current process where the Community Development Program Manager has been both the Certify User and Insert user. The Department of Redevelopment will change the current process to reflect the changes mentioned and in the spreadsheet it illustrates the changes forth coming in red fonts. Anticipated Completion Date: This will be initiated as of August 31, 2024.

View Audit 318652

Finding 485785 (2023-006)

Material Weakness 2023

Town of Winchendon, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.309

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager

View Audit 318604 Questioned Costs: $1

Finding 485768 (2023-008)

Material Weakness 2023

Town of Winchendon, Massachusetts

MA

Material Weakness Reporting Program Income § 200.328

Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In additi...

Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In addition, obligations were overstated by approximately $85,000. Corrective Action Planned: ARPA funds were tracked on a spreadsheet by the DPW Director. Reporting was done using the spreadsheet. Later, it was found the expenses didn’t match up to GL. We will use the GL for reporting purposes in the future. Anticipated Completion Date: Next submitted reporting Contact: Katie Medina, Town Accountant

View Audit 318604

Finding 485647 (2023-005)

Material Weakness 2023

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

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

Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...

Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025

View Audit 318454

Finding 485639 (2023-004)

Material Weakness 2023

City of Dell Rapids

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2023-004 Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2023 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Loc...

Finding 2023-004 Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2023 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, had amounts reported that did not agree to the general ledger of the City. Responsible Individuals: Steve McFarland, City Administrator Corrective Action Plan: The City will establish controls to follow all applicable reporting requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: December 31, 2024

View Audit 318434

Finding 485638 (2023-001)

Material Weakness 2023

Bayview Foundation, Inc.

WI

Internal Control / Segregation of Duties Material Weakness Reporting

Proper communication and review of conditional grants will be performed on an annual basis.

View Audit 318431

Finding 485604 (2023-001)

Material Weakness 2023

Sibley County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: • Staff will periodically check cases for citizenship. Citizenship verific...

Finding Number: 2023-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: • Staff will periodically check cases for citizenship. Citizenship verification is supposed to be an automatic process within MAXIS as an interface update with the Social Security Administration. Workers have come to rely on this automatic process, so reminders to staff to check that this process has actually happened, as well as checking cases periodically, will hopefully resolve this error from reoccurring in the future. • Vehicles are now considered a disregarded asset that is unlikely to increase in value. According to the most recent policy change, these vehicle assets no longer need to be reverified or updated within MAXIS as long as the reported asset has already been verified and entered in MAXIS. Review of this policy will be brought up during regular unit meetings and staff will be reminded that any information reported on an application or renewal needs to be compared to the information recorded in MAXIS and conflicting information needs to be verified. This would specifically include any new vehicles that were purchased, or any vehicles sold during the certification period. Income verifications are usually the primary focus when determining new eligibility, however this data is still subject to data entry error. Special attention to this in particular will be highlighted during regular unit meetings. Training on how to review, and calculate income on paystubs will be provided to eligibility staff as well as creating detailed case notes as to how the income was figured and the method used for calculating that income. This will hopefully resolve this error from reoccurring in the future. Anticipated Completion Date: These actions will begin August 5, 2024, during the regularly scheduled in person unit meeting. Unit meetings are held two times per month, once in person, and once virtually. Health Care is a standing agenda topic and adding these audit findings to the next meeting will be the start of our corrective action. This action will be an ongoing effort to eliminate errors in our cases.

View Audit 318371

Finding 485588 (2023-002)

Material Weakness 2023

Simpson Midtown INC

PA

Eligibility Subrecipient Monitoring HUD Housing Programs

Corrective Action Planned: Management has replaced the property manager with a more experienced property manager who has a full and complete understanding of the HUD regulations and processes. Management has developed policies and procedures to establish a timely database of all recertification dat...

Corrective Action Planned: Management has replaced the property manager with a more experienced property manager who has a full and complete understanding of the HUD regulations and processes. Management has developed policies and procedures to establish a timely database of all recertification dates. Name(s) of Contact Person(s) Responsible for Corrective Action: Marcia Drake, Property Manager, Ashley Kratzer, Corporate Controller

View Audit 318360

Finding 485175 (2023-004)

Material Weakness 2023

Municipality of Corozal

PR

HUD Housing Programs Material Weakness Reporting

Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.

View Audit 317982

Finding 485174 (2023-003)

Material Weakness 2023

Municipality of Corozal

PR

HUD Housing Programs Material Weakness Reporting

Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.

View Audit 317982

Finding 485161 (2023-002)

Material Weakness 2023

Trumbull County

OH

Subrecipient Monitoring Material Weakness Reporting

The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.

View Audit 317972

Finding 485145 (2023-001)

Material Weakness 2023

Morgan County

IN

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

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner ...

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner were in June (1) and December (2) Contact Person Responsible for Corrective Action: Linda Pruitt, County Auditor Contact Phone Number and Email Address: 765-342-1001, lpruitt@morgancounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes internal control procedures related to the expenditure of ARPA funds. This ordinance requires all claims for disbursement of ARPA funds must be signed by a Commissioner. This ordinance took effect upon passage on April 17, 2023. Auditor and Commissioner’s staff have been reminded of this requirement. Anticipated Completion Date: Immediate

View Audit 317960

Finding 485132 (2023-002)

Material Weakness 2023

Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org

TX

Allowable Costs / Cost Principles Material Weakness

Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through La...

Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: Same as finding #2023-001. Recommendation: Same as finding #2023-001. Planned corrective action: See finding #2023-001. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: June 30, 2024.

View Audit 317936

Finding 485124 (2023-002)

Material Weakness 2023

Housing Authority of the Town of Morristown

NJ

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this correc...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this corrective action by September 30, 2024.

View Audit 317907 Questioned Costs: $1

Finding 485108 (2023-009)

Material Weakness 2023

City and County of Denver

CO

Subrecipient Monitoring Material Weakness Reporting § 200.303

Status: Corrective action in progress Corrective Action: We agree with the recommendation. Regarding award number 08CH010552, we will update our internal procedures for reporting FFATA amounts in the period of obligation rather than when the expense was incurred. For 08HE000797 award, the grant acco...

Status: Corrective action in progress Corrective Action: We agree with the recommendation. Regarding award number 08CH010552, we will update our internal procedures for reporting FFATA amounts in the period of obligation rather than when the expense was incurred. For 08HE000797 award, the grant accountant that managed this award unexpectedly left the city. Given that other Coronavirus State and Local Fiscal Recovery Funds were exempt from the reporting and that he filed the FFATA for the main Head Start grant, we believe he misunderstood the guidance that this funding was also exempt. For all future Federal funding awards, we will ensure the grant accountant has a thorough understanding of the FFATA reporting requirements. Person(s) Responsible for Implementing: Accounting Services Implementation Date: July 2024

View Audit 317890

Finding 485101 (2023-004)

Material Weakness 2023

City and County of Denver

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need t...

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we’ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024

View Audit 317890

Finding 485085 (2023-002)

Material Weakness 2023

Sherman Apartments Association 071-Hd121

IL

Eligibility HUD Housing Programs Material Weakness

2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...

2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024

View Audit 317867

Finding 484924 (2023-003)

Material Weakness 2023

Center for People in Need, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. ...

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 317772

Finding 484922 (2023-001)

Material Weakness 2023

Center for People in Need, Inc.

NE

Internal Control / Segregation of Duties Material Weakness

Corrective Action Planned: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so t...

Corrective Action Planned: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so they may continue to conduct these reviews. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 317772

Corrective Action Plans

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