Corrective Action Plans

Finding 524219 (2020-003)

Material Weakness 2020

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evid...

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evidence to substantiate the financial operations or the financial status of the project. Contact Person Responsible for Corrective Action: Bobbi Elston (Clerk-Treasurer) Contact Phone Number and Email Address: (260) 433-4800, 104 Allen St, Monroeville, IN 46773 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will implement internal controls over the reporting compliance requirement related to the Water and Waste Disposal Systems federal program based on the State Board of Accounts Uniform Internal Controls Standards for Indiana Political Subdivisions. This will include involving the Town Council to assist in verifying the Town has met reporting requirement. Anticipated Completion Date: January 1, 2025

View Audit 343416

Finding 519936 (2020-006)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Special Tests & Provisions § 200.625

2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot b...

2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot be located by all parties. The Managing Agent will take steps to obtain a new HUD approved AFHMP and include the equal opportunity logo to marketing materials.

View Audit 339371

Finding 519935 (2020-005)

Material Weakness 2020

Health & Education Housing Service, INC

MA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...

2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339371

Finding 519934 (2020-004)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. ...

2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339371

Finding 519933 (2020-003)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the...

2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the Sponsor. The Management agent will follow up with the sponsor to receive and report documentation when the appropriate coverage is in place.

View Audit 339371

Finding 519932 (2020-002)

Material Weakness 2020

Health & Education Housing Service, INC

MA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...

2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The management agent has already taken steps and has repaid the amount in question, with final resolution pending the completion of the audit(s) in question.

View Audit 339371 Questioned Costs: $1

Finding 512851 (2020-001)

Material Weakness 2020

Dairyland Power Cooperative

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2020 ‐ 001: Material Weaknesses in Internal Controls over Compliance— Activities Allowed and Allowable Costs for Non-payroll expenses, Period of Performance, Reporting, and Special Test and Provisions. Compliance requirement Corrective Action Activities Allowed/Allowable Costs and Period of Perform...

2020 ‐ 001: Material Weaknesses in Internal Controls over Compliance— Activities Allowed and Allowable Costs for Non-payroll expenses, Period of Performance, Reporting, and Special Test and Provisions. Compliance requirement Corrective Action Activities Allowed/Allowable Costs and Period of Performance Microsoft D365 was implemented in 2022 as the ERP system for Dairyland Power. Microsoft D365 will allow for project tracking ensuring appropriate approval workflows specific to federal assistance programs. Workflows will be set to ensure costs are routed to personnel who have authority to approve and also have knowledge of cost allowability as stipulated by the federal award. The system also supports historical data requirements by allowing retention of documents withing the system at the transaction level. The use of the Microsoft D365 ERP will ensure the evidence of approval for non-payroll expenses would be appropriately logged and retained within the system. This corrective action is currently in place. Reporting and Special Test and Provision Dairyland Power has recently established Grant Policies to ensure that internal processes are managed in compliance with federal awards. An Allowable Cost Policy was created to clearly define roles and responsibilities for the management of federal awards and also identifies the review and approval process of reimbursement requests/reports. A multi-layer approval process for the approval of reimbursement exists. The Project manager, in coordination with the Grant Specialist and the Compliance Team, will review federal project costs and prepare reimbursement reports per the instructions. The reimbursement request/report will then be submitted to the Grant Manager, who will review the reimbursement request/report for cost allowability and completeness. Upon approval from the Grant Manager, the reimbursement request will be forwarded to the Treasury Manager who will review, approve, and submit the request through the proper submission channel by the deadline. Evidence of review will be saved for documentation purposes. Dairyland Management will conduct an annual review of the established Grant Policies or reassess them when necessary. Employees at Dairyland who participate in the federal award process will be provided with training on the Grant Policies. This corrective action is currently in place. In addition to the above corrective action, Dairyland Power has also engaged an external audit service to conduct a review of the design and operating effectiveness of Dairyland’s grant process internal controls. The purpose is to provide Dairyland with a comprehensive assessment of the existing Dairyland internal control processes and policies related to federal awards. Expected completion of this audit is January 2025. Anticipated Completion Date — January 2025 Responsible Party — Tim Lightfoot, Controller

View Audit 330601

Finding 512025 (2020-003)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Though the City agrees with the finding, these records are kept by the departmental managers. The city did not have accrued leave integrated into the financial system. The city has since contracted with VCS for the purpose of electronically maintaining and integrating this data. Contact Person: Dan...

Though the City agrees with the finding, these records are kept by the departmental managers. The city did not have accrued leave integrated into the financial system. The city has since contracted with VCS for the purpose of electronically maintaining and integrating this data. Contact Person: Daniel Lynch Anticipated Completion Date: Completed

View Audit 329763

Finding 512024 (2020-002)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

Material Weakness Reporting Internal Control / Segregation of Duties

The city as part of its ongoing audit process will make the proper adjusting entries to reflect pension activity in internal financials. Additionally, the city’s actuary is taking on administrative roles that should help with capacity. Contact Person: Daniel Lynch Anticipated Completion Date: Summ...

The city as part of its ongoing audit process will make the proper adjusting entries to reflect pension activity in internal financials. Additionally, the city’s actuary is taking on administrative roles that should help with capacity. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025

View Audit 329763

Finding 512023 (2020-001)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

Cash Management Material Weakness Reporting

The City has expanded its capacity in the administrative department and is currently working with the auditors to make these adjustments and corrections and bring the city current on all audits. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025 (to include the 2024 audit)

View Audit 329763

Finding 502177 (2020-003)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

Questioned Costs Cash Management Material Weakness § 200.302 § 200.508 § 200.510

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation...

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023) Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $73,057 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by April, 30,2024 The remaining balance was earned in 2021. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: October 15, 2024 Responsible Official: Michael Brosnan, CFO

View Audit 324369 Questioned Costs: $1

Finding 502145 (2020-002)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431...

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1645003 (3/15/2017 – 2/29/2020), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated around March 15, 2024 The staff will be trained on generating journal entries previous prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324369

Finding 501736 (2020-006)

Material Weakness 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Reporting Material Weakness

U.S. Department of Interior Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048 2020-006 Reporting Recommendation: CLA recommend more thorough accounting and review our financial reports. Explanation of disagreement with audit finding: There is no disagreement with the...

U.S. Department of Interior Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048 2020-006 Reporting Recommendation: CLA recommend more thorough accounting and review our financial reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Condition: During our audit testing, we noted that 1 of the quarterly reports SF-425 reports tested were incomplete. Action taken in response to finding: In FY 2019, accounting services were provided by a company contracted for financial functions. In FY 2020 new positions were created and staff hired to perform all financial accounting in-house. Significant work has been done to provide accurate reports. Although not required, a spreadsheet was created to track cumulative revenue and expenditures with checks and balances to document the calculation of report amounts for each quarterly report. The SF-425 financial report is submitted with the spreadsheet, financial records and reports from the accounting software such as the income statement, trial balance, cash report and monthly reconciliation reports to provide documentation of the source of information used to provide the most accurate reports as possible. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager, and Jodi Miller, Finance Officer Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Finding 496660 (2020-003)

Material Weakness 2020

Housing Authority of the City of Durham

NC

Questioned Costs Eligibility HUD Housing Programs

Finding 2020-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Significant Def...

Finding 2020-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Significant Deficiency 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). Condition: Based upon inspection of the Authority’s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of twenty-six (26) tenant files, the following information was unavailable for examination at the time of audit: Verification of income and assets was missing in four (4) files Our sample size is statistically valid. Known Questioned Costs: $24,672 Likely Questioned Costs: $1,163,758 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 reasonably assures the program is in compliance. Effect: The Public and Indian Housing Program is in 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 reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance with federal regulations. Ralph Staley, CFO is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring and is expected to be completed by December 31, 2024.

View Audit 319475 Questioned Costs: $1

Finding 496658 (2020-002)

Material Weakness 2020

Housing Authority of the City of Durham

NC

HUD Housing Programs Eligibility Material Weakness

Finding Reference Number: 2020-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Material Noncompliance Non Compliance Material to the F...

Finding Reference Number: 2020-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements including Eligibility, Reporting, and Special Tests and Provisions including selection from the waiting list, housing quality standards inspections, HQS enforcement, and housing assistance payment. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements: Known Questioned Costs: Unknown. Cause: There is a material weakness in internal controls over compliance for the compliance related to the maintenance of accounts and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Vouchers Cluster Programs are in non-compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Housing Vouchers Clusters Program and will implement internal control procedures that will ensure compliance with federal regulations. Ralph Staley, CFO is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring and is expected to be completed by December 31, 2024.

View Audit 319475

Finding 480780 (2020-003)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.508 § 200.510

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials an...

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $73,057 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by April, 30,2024 The remaining balance was earned in 2021. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 05/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 316959

Finding 397963 (2020-009)

Material Weakness 2020

Akiachak Native Community

AK

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.430

Finding 2020-009 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: The finance department was notified of this finding during the audit and immediately co...

Finding 2020-009 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: The finance department was notified of this finding during the audit and immediately corrected the method of converting timecard totals to hours. Personnel files have been reviewed and updated for all current employees. Proposed Completion Date: Complete as of December 2023

View Audit 306672

Finding 397961 (2020-008)

Material Weakness 2020

Akiachak Native Community

AK

Allowable Costs / Cost Principles Material Weakness Reporting

Finding 2020-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Changes have been made to documentation procedures for payables and cash disbursements t...

Finding 2020-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Changes have been made to documentation procedures for payables and cash disbursements to accommodate the minimum requirements for grant regulations and audit purposes. A new bookkeeper is in charge of the finance department and record keeping improvements have been made. Proposed Completion Date: Complete as of December 2023

View Audit 306672

Finding 397959 (2020-007)

Material Weakness 2020

Akiachak Native Community

AK

Questioned Costs Cash Management Material Weakness § 200.305

Finding 2020-007 Lack of Internal Control Over Cash Management Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Excessive administrative costs over several years have led to a deficit in the General Fund that will be reduced by a combination of sources ...

Finding 2020-007 Lack of Internal Control Over Cash Management Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Excessive administrative costs over several years have led to a deficit in the General Fund that will be reduced by a combination of sources including net gaming proceeds, the use of an indirect cost rate, SLFRF lost revenue funds, and LATCF funds. A budget will be developed for the General Fund and periodic comparisons to actual revenues and expenditures will be made in order to monitor costs and to make changes when necessary. Proposed Completion Date: June 30, 2024

View Audit 306672 Questioned Costs: $1

Finding 397957 (2020-006)

Material Weakness 2020

Akiachak Native Community

AK

Reporting Material Weakness § 200.512

Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Professional assistance will be obtained to conduct the year-end closing process and audit preparation to ensure required audi...

Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jonathan Lomack, Acting Tribal Administrator Corrective Action Plan: Professional assistance will be obtained to conduct the year-end closing process and audit preparation to ensure required audits are completed within nine months. Proposed Completion Date: A certified public accountant has been contracted to assist with the year-end closing and audit preparation process. Since required audits are backlogged by three years, the future date of compliance with this requirement is expected to be in 2027.

View Audit 306672

Finding 396152 (2020-005)

Material Weakness 2020

Bristlecone Family Resources

CA

Eligibility HUD Housing Programs Material Weakness

Management’s Views: Management has identified and implemented processes and procedures that will ensure that the general ledger is properly supported by appropriate documentation and journal entries reviewed by someone other than the preparer, in order to ensure that amounts reported in the financi...

Management’s Views: Management has identified and implemented processes and procedures that will ensure that the general ledger is properly supported by appropriate documentation and journal entries reviewed by someone other than the preparer, in order to ensure that amounts reported in the financial statements are appropriately accounted for in accordance with generally accepted accounting principles.

View Audit 305763

Finding 393741 (2020-004)

Material Weakness 2020

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2020-004 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited a...

2020-004 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited and audited financial information to HUD through the FASS-PH system. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 393737 (2020-003)

Material Weakness 2020

Gloversville Housing Authority

RI

HUD Housing Programs Eligibility Material Weakness

2020-003 – ELIGIBILITY MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ...

2020-003 – ELIGIBILITY MATERIAL WEAKNESS/NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 393733 (2020-002)

Material Weakness 2020

Gloversville Housing Authority

RI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring § 200.302

2020-002 – INTERNAL CONTROLS OVER COMPLIANCE MATERIAL WEAKNESS Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will maintain proper monitoring, communication and control activities to ensure adherence...

2020-002 – INTERNAL CONTROLS OVER COMPLIANCE MATERIAL WEAKNESS Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will maintain proper monitoring, communication and control activities to ensure adherence to the Authority’s key administrative policies including procurement, occupancy and the HCV administrative plan. Additionally, management will have the Board approve all policies and procedures adopted and communicate them with the third party company that manages the Authority’s Housing Choice Voucher and Mainstream Voucher programs. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 303910

Finding 392652 (2020-107)

Material Weakness 2020

Pancare of Florida, INC

FL

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs § 200.303

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Finan...

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Corrective Action Plans

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