Corrective Action Plans

Finding 399905 (2023-002)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound ...

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308049

Finding 399903 (2023-001)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308049

Finding 399901 (2023-001)

Material Weakness 2023

B'nai B'rith Covenant House of Peoria

IL

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monito...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308048

Finding 399895 (2023-001)

Material Weakness 2023

Southside Comm Housing CORP - Southside Manor

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Views of responsible officials and planned corrective actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308046

Finding 399889 (2023-004)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Eligibility Material Weakness Reporting § 200.303

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Actio...

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399888 (2023-003)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary...

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: activities. The Authority claimed expenses attributable to coronavirus but did not reduce such expense by the amounts Medicare reimburses or is obligated to reimburse the Authority. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399869 (2023-001)

Material Weakness 2023

Re: Coded Co.

NY

Material Weakness Reporting § 200.512

Views of Responsible Officials and Corrective Action Plan (Unaudited): As the new responsible person I will establish policies that will allow our Organization to complete our audit on time in the future. Responible Contact Person: Fareed Agha, Director of Finance

View Audit 307970

Finding 399841 (2023-001)

Material Weakness 2023

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307940

Finding 399839 (2023-001)

Material Weakness 2023

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307939

Finding 399837 (2023-001)

Material Weakness 2023

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307938

Finding 399835 (2023-001)

Material Weakness 2023

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307937

Finding 399828 (2023-001)

Material Weakness 2023

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department ...

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307934

Finding 399400 (2023-001)

Material Weakness 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal yea...

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399376 (2023-002)

Material Weakness 2023

Albuquerque Housing Authority

NM

Internal Control / Segregation of Duties Material Weakness Reporting

Management will provide a dual review on the unaudited FDS for accuracy and completeness. Hired a consultant to review process.

View Audit 307880

Finding 399375 (2023-001)

Material Weakness 2023

Albuquerque Housing Authority

NM

Material Weakness

Management has hired a consultant to implment the GASB87 process and train staff.

View Audit 307880

Finding 399342 (2023-002)

Material Weakness 2023

Central Midlands Council of Governments

SC

Material Weakness Reporting

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Addi...

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Additionally, the Council has undertaken to provide a multifaceted in-depth training for new Finance staff to further enhance our ability to meet deadlines in lead up to our single audit. Using the audit requests from the current year, a calendar of due dates has been developed and a goal set to finalize all audit documentation and reconciliations by no later than August 31, 2024, to facilitate a timely audit completion for the FY2024 audit. Anticipated Completion Date: August 31, 2024

View Audit 307822

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399211 (2023-001)

Material Weakness 2023

Saint Louis Symphony Orchestra

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.

View Audit 307778 Questioned Costs: $1

Finding 399191 (2023-001)

Material Weakness 2023

For Kids Only Afterschool, Inc.

MA

Material Weakness Reporting § 200.512

Views of Responsible Officials and Corrective Action Plan: We will be more proactive in obtaining year end data in advance of the filing dates. Responsible contract person: Director of Finance

View Audit 307758

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Finding 399066 (2023-003)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The fiscal year 2022-2023 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than May 31, 2024. About the subsequent year Single Audit (FY 2023-2024), we engaged the audit services on March 20, 2024, and we are in the process to request professional services...

The fiscal year 2022-2023 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than May 31, 2024. About the subsequent year Single Audit (FY 2023-2024), we engaged the audit services on March 20, 2024, and we are in the process to request professional services proposals to assist our Finance Department staff to compile the fiscal year 2023-2024 financial statements no later than December 31, 2024, in order to comply with fiscal year 2023-2024 Single Audit submission dateline. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 399065 (2023-002)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May ...

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 398975 (2023-001)

Material Weakness 2023

Edmonds School District No. 15

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowab...

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowable and devices were only provided to those with an unmet need. We concur with SAO that we did not retain adequate documentation indicating which staff and students received hotspots and appreciate that SAO noted that there was an urgent need to distribute hotspot internet services to students in order that they could participate in remote learning, and that this urgency and extenuating circumstances resulted in this situation. We recognize there was an error associated with vendor credits in the amount of $2,751.10 but did not claim reimbursement for the other credits totaling $8,898.90 as indicated in the audit finding. We will work to improve our process regarding credits on future invoices. The District will continue to work with the FCC to resolve this finding.

View Audit 307577 Questioned Costs: $1

Finding 398756 (2023-001)

Material Weakness 2023

Lyle School District No. 406

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: Since learning of the requirement regarding payroll reports, the District immediately asked our contractor to build a shared file that contains the certified weekly payroll reports. We now download and document the reports once per week. Anticipated date to complete the corrective action: 3/28/2024

View Audit 307516

Finding 398686 (2023-001)

Material Weakness 2023

Montesano School District No. 66

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker, 502 E Spruce Avenue, Montesano, WA 98563, (360)249-3942 Corrective action the auditee plans to take in response to the finding: The district has recently participated in a training provided by the Department of Labor & Industries regarding prevailing wage requirements. In the coming months, the Superintendent and Business Manager will be creating a checklist for district use when we hire contractors to perform work for our district as well as a standard contract with language relating to prevailing wage requirements and source of funding. Under normal operations we do not hire contractors using federal funds and our ESSER funds have now been totally expended. Anticipated date to complete the corrective action: May 2024

View Audit 307436

Corrective Action Plans

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