Corrective Action Plans

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The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.
View Audit 352907 Questioned Costs: $1
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no di...
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2025
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In add...
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In addition, an annual burdened crew rate spreadsheet was used that was not updated when individuals received salary increases. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: The district is planning to find a solution utilizing the UKG payroll software to pull up to date salary information to be utilized in conjunction with the burdened crew rate schedule to make sure the appropriate rates are being billed to the grant. Anticipated Completion Date: Ongoing
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.
Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.
March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and c...
March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding 2024-003 - Supporting Documentation and Review and Approval for Federal Expenditures Auditor Description of Condition and Effect. Management is responsible for verifying that federal expenditures are in compliance with allowable costs and allowable activities. The Authority had instances during Accounts Payable, Payroll, and Journal Entry testing where documentation of expenditures lacked evidence of review by senior management. As a result of this condition, the Authority is exposed to an increased risk of errors or misstatements in financial records related to the federal funds. Auditor Recommendation. The Authority should implement procedures for the independent review and approval by management over all journal entries, accounts payable, and payroll, related to federal funds. Corrective Action. We concur with the recommendation and will continue to seek out possibilities to further strengthen our internal control. Responsible Person: Allen Balog, Executive Director Anticipated Completion Date: September 30, 2025
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her p...
Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her professional development and management of the finance function. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our granto...
Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our grantors. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities i...
Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities is entered into the system. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolida...
Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolidate or add accounts, as appropriate, and settle intercompany balances in a timely manner in fiscal year 2024-2025. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 08/01/2025
Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be sep...
Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be separated and will be able to pull a trial balance for each entity. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real e...
Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real estate held for sale transactions to the general ledger. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the del...
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the delinquency of the loan, the value of collateral, and the cost of sale of secured collateral. This document will be used going forward when considering action to be taken on delinquent loans. NWSOCO`s lending guidelines and policies state that the Southern Colorado Community Lending (SCCL) Board of Directors will review all delinquent loans monthly and will make the recommendation on the action that NWSoCo will take to rectify delinquent loans. Furthermore, the SCCL Board will review and create new loss projections based on the current expected credit loss (CECL) model as required under ASU 2016-13. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in spe...
Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in specialized expertise with a fresh perspective to help identify inefficiencies and implement new processes and best practices moving forward. The new processes will streamline our workflows, ensuring all financial transactions are recorded and reconciled promptly for months and years end. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Special Tests and Provision – Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary Health centers must prepare and apply a sliding f...
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Special Tests and Provision – Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary Health centers must prepare and apply a sliding fee discount schedule (Sliding Fee Discounts) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Internal controls in place did not ensure that the sliding fee discount was not given until all income verification was obtained. Or in cases where the sliding fee discount was given pending income verification, the income verification was not completed which resulted in sliding fee discounts being given without adequate support. Responsible Individuals Nedy Terrazas, Assoc COO, Simon Bahta, EPIC EHR Mgr and Briana Renner, CFO Status Management of DAP Health, Inc. has policies and procedures in place which require the completion of the income verification and obtaining the necessary information for the sliding fee discount prior to a sliding fee discount being given. However, with the acquisition of the new clinics, the policies and procedures already in place were not being followed appropriately at all clinics. Management has had staff complete additional training and provided education to explain why the sliding fee discounts cannot be given until a completed file, including income verification support, is obtained. Anticipated Completion Date June 30, 2025
View Audit 352630 Questioned Costs: $1
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP...
Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP Health, Inc. supporting information. The tables that did not reconcile to the supporting information include Table 4, Selected Patient Characteristics, and Table 5, Staffing and Utilization. Table 4 reports the total number of patients seen while Table 5 reports the number of clinic visits by the various types of providers. The primary causes of the differences were due to DAP Health, Inc. acquiring a large entity during the year which used a different Electronic Health Record System. The combination of bringing together information from two different systems caused the reporting to be more complicated. In addition, certain supporting documentation used to prepare the UDS report was not maintained. The review process for the UDS report was also not functioning properly. Responsible Individuals Rigo Garcia, Analytics Manager and Bill Lee, Director of Information Management Status Management of DAP Health, Inc. has already converted the 25 acquired clinics to the DAP Health, Inc. Electronic Health System, which streamlined the process for the preparation of the UDS Report for the calendar year ending December 31, 2024. In addition, management has implemented new procedures requiring supporting documentation to be maintained. Management has also implemented a formalized review procedure for the UDS Report prior to submission. Anticipated Completion Date March 31, 2025
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that ...
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that the monthly expenditure information that was summarized and used to prepare the Consolidate Annual Performance and Evaluation Report (Consolidated APR/CAPER) was reconciled to the general ledger which led to differences between the expenditures reported in the Consolidated APR/CAPER and the actual expenditures reflected in the general ledger. In addition, internal controls were not in place to ensure review of the supporting documentation and the Consolidated APR/CAPER prior to submission. Responsible Individuals Monica Atchison, Housing Manager, and JW Guay, Grants Accounting Manager Status Management of DAP Health, Inc. has already corrected the reports and submitted updated reports to the granting agency. We have also implemented additional procedures to review program required reporting between Program and Finance Leadership to ensure amounts reported reconcile to the general ledger prior to submission. Anticipated Completion Date March 31, 2025
Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. CMHA is awar...
Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. CMHA is aware that the HAB/MRI software does not store waitlist reports by date processed and since then, CMHA has been saving Excel files of the waitlist reports. The applicants that were selected for the audit were applicants that had preference points. All applicants with preference points were contacted at the same time to be informed that they were eligible for a voucher. The CMHA waitlists were ran by preference points and time/date of application. Once those applicants were pulled the waitlist was not saved to Excel. The preference point list was then sorted alphabetically for sign in purposes and tracking of applicant documentation. This is the list that was provided to the auditor. Melissa Beadle, Deputy Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 352576 Questioned Costs: $1
2024 –1 Segregation of Duties Name of contact person: Kim Wells, Finance Officer Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time,...
2024 –1 Segregation of Duties Name of contact person: Kim Wells, Finance Officer Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time, it would be cost prohibitive to add personnel just for segregation of duties. The Town recognizes that reasonable assurance takes into consideration that the cost of internal control should not exceed the benefits. The manager or designated alternate is control for most of the finance functions such as review of accounts payable and bank statements. The Mayor or Commissioner manually signs checks, so there is a second review before the checks are mailed. The Clerk mails the payable checks. The clerk prepares the deposits and deposits with bank and the Finance Officer records. Purchase card transactions for public works is entered by senior administrative assistant. The Board receives check register, cash balances and revenue and expenditure review on a monthly basis. The Town continues to review possible segregation of duties, if personnel expertise allows. Proposed Completion Date: The Town has implemented the segregation of duties as much as possible without hiring additional personnel that is cost prohibitive at the moment. We have implemented review procedures with management that we believe would prevent any material misstatements of the financial statements. Since the manager is the designated control for finance functions, there is an alternate designated by the Manager.
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025
Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: Federal Financial Assistance Listing 14.195 Program Name: Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA) – Section 8 Housing Assistance Payment...
Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: Federal Financial Assistance Listing 14.195 Program Name: Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA) – Section 8 Housing Assistance Payment Program Finding Summary: Material Weakness in internal control over compliance was found in relation to owner’s performance of housing quality inspections. Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. The cause was turnover at the property management level and incomplete monitoring controls. Corrective Action Plan: The Housing Company will enhance its inspection process to ensure annual inspections are completed and reported for all properties. The plan includes the following steps: 1. Regional Managers will collect inspection data and enter it into a centralized tracking system. 2. The Operations Manager and/or Director of The Housing Company will review the tracker semi-annually to verify completeness. 3. Any incomplete inspections will be promptly identified and addressed to maintain annual inspection compliance. 4. The centralized tracker will be stored in an easily accessible location for authorized personnel. 5. Follow-up actions will be taken to complete any outstanding inspections in a timely manner. Responsible Individual: Erin Anderson, Director Anticipated Completion Date: Immediately – March 27, 2025. Very truly yours, Erin Anderson Director The Housing Company
Finding No. 2024-003 Department(s): New York City Administration for Children’s Services and Department of Education Program(s): Assistance Listing Number 93.575, Child Care and Development Block Grant Corrective Action(s): ACS: The City is planning to transition to the New York State IT system o...
Finding No. 2024-003 Department(s): New York City Administration for Children’s Services and Department of Education Program(s): Assistance Listing Number 93.575, Child Care and Development Block Grant Corrective Action(s): ACS: The City is planning to transition to the New York State IT system once it is fully developed and implemented by the New York State Office of Children and Family Services and New York State Information Technology for the Child Care Assistance Program. The State IT system will be programmed to reflect current State policy on authorized hours, mitigating the risk of this error in the future. In the interim, The City will implement a short-term, manual solution that will ensure enrollments match authorized hours with regard to full time or part time enrollment and days of enrollment. The first step of the manual solution requires a feasibility analysis to see if it is possible to add a field for recording authorized hours into The City's IT system of record. DOE: The DOE will continue working with ACS to ensure compliance with internal controls, applicable state and federal statutes, regulations, requirements and guidelines. The internal controls include a quality assurance check process on submitted eligibility applications. Anticipated Completion Date: ACS: August 2025 and ongoing DOE: Ongoing Person(s) Responsible for Implementation: ACS: Shari Gruber, Associate Commissioner, Policy and Compliance, Division of Child & Family Well-Being, shari.gruber@acs.nyc.gov, (212) 393-5109 DOE: Meg Barboza, Senior Director of Program Enrollment, mbarboza@schools.nyc.gov, (212) 287-1996 Jodina Clanton, Eligibility and Senior Director of Policy, jclanton@schools.nyc.gov, (212) 287-1927
View Audit 352075 Questioned Costs: $1
Finding No. 2024-004 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Number 14.871, Housing Voucher Cluster: Section 8 Housing Choice Vouchers Corrective Action(s): During the COVID 19 pandemic, HPD adopted HUD CARES Act waivers, intended to minimiz...
Finding No. 2024-004 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Number 14.871, Housing Voucher Cluster: Section 8 Housing Choice Vouchers Corrective Action(s): During the COVID 19 pandemic, HPD adopted HUD CARES Act waivers, intended to minimize health and safety risks to applicants, participants, owners and staff, and which included the temporary suspension of adverse actions. Although HPD continued to request recertification packages during the period the waivers, February 2020 through December 2021, HPD did not penalize families who did not submit complete recertification packages at that time until more recently. HPD continues to make progress in addressing this substantial backlog through the implementation of technological and streamlined program improvements. HPD increased its HUD reporting rate of actions taken on household cases by 34% from FY23. Although there has been significant progress towards on time recertifications, HPD anticipates it will continue to take time until the agency achieves pre-pandemic overall submission levels as HPD ensures that any enforcement action the agency takes is taken as a last resort. HPD’s COVID-era policies involving adverse action have ceased and normal processes are in effect. However, it takes intensive tracking and follow up to ensure participants comply with requirements to submit annual certifications or have due-process before terminating subsidy for failing to respond. As a result, there is a lag between the re-implementation of HPD’s policy to take enforcement actions and ensuring every active participant has a completed certification. 1. Continue to build on existing systems to more closely track recertifications that are mailed and not returned. 2. Build on the more robust digital operations that were started during the pandemic to track the submission of documents improving reporting capabilities that help track overdue recertifications. 3. Create a streamlined process for referring overdue cases for Community Based Organizations that can assist participants complete and return recertification package 4. Continue to provide automated reminders for participants at risk of termination of assistance because of their failure to submit a recertification package. 5. Invest in a training team to meet the training needs of new staff Anticipated Completion Date: Implemented as of March 2025 Person(s) Responsible for Implementation: Dinsiri Fikru, Assistant Commissioner, Division of Program Policy and Innovation, Office of Housing Access and Stability FIKRUD@hpd.nyc.gov
Finding No. 2024-005 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance Pro...
Finding No. 2024-005 Department(s): New York City Housing Preservation & Development Program(s): Assistance Listing Numbers: 14.249, Section 8 Project-Based Cluster: Section 8 Moderate Rehabilitation Single Room Occupancy 14.856, Section 8 Project-Based Cluster: Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation Corrective Action(s): During the COVID 19 pandemic, HPD adopted HUD CARES Act waivers, intended to minimize health and safety risks to applicants, participants, owners and staff, and which included the temporary suspension of adverse actions. Although HPD continued to request recertification packages during the period the waivers, February 2020 through December 2021, HPD did not penalize families who did not submit complete recertification packages at that time until more recently. HPD continues to make progress in addressing this substantial backlog through the implementation of technological and streamlined program improvements. HPD increased its HUD reporting rate of actions taken on household cases by 34% from FY23. Although there has been significant progress towards on time recertifications, HPD anticipates it will continue to take time until the agency achieves pre-pandemic overall submission levels as HPD ensures that any enforcement action the agency takes is taken as a last resort. HPD’s COVID-era policies involving adverse action have ceased and normal processes are in effect. However, it takes intensive tracking and follow up to ensure participants comply with requirements to submit annual certifications or have due-process before terminating subsidy for failing to respond. As a result, there is a lag between the re-implementation of HPD’s policy to take enforcement actions and ensuring every active participant has a completed certification. 1. Continue to build on existing systems to more closely track recertifications that are mailed and not returned. 2. Build on the more robust digital operations that were started during the pandemic to track the submission of documents improving reporting capabilities that help track overdue recertifications. 3. Create a streamlined process for referring overdue cases for Community Based Organizations that can assist participants complete and return recertification package 4. Continue to provide automated reminders for participants at risk of termination of assistance because of their failure to submit a recertification package. 5. Invest in a training team to meet the training needs of new staff Anticipated Completion Date: Implemented as of March 2025 Person(s) Responsible for Implementation: Dinsiri Fikru, Assistant Commissioner, Division of Program Policy and Innovation, Office of Housing Access and Stability FIKRUD@hpd.nyc.gov
Finding 551177 (2024-007)
Significant Deficiency 2024
Finding No. 2024-007 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.239, HOME Investment Partnerships Program Corrective Action(s): HRA implemented the corrective actions noted in our response to the Fiscal 2023 Single Audit findings. In Nove...
Finding No. 2024-007 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.239, HOME Investment Partnerships Program Corrective Action(s): HRA implemented the corrective actions noted in our response to the Fiscal 2023 Single Audit findings. In November of 2023, HRA hired an Executive Director for the Home TBRA program, updated the quality assurance evaluation tool and trained staff on the differences of budgeting the “gross” and “net” income. Note that HRA began closing out the TBRA tenants with renewal lease dates starting on 8/1/2023, as the program fully closed and transitioned to the City Fighting Homelessness and Eviction Prevention Supplement (“CityFHEPS”) by the 6/30/24 HRA- Housing Preservation and Development Memorandum of Understanding expiration date. Although the rental assistance portion of the HOME TBRA program began phasing out, the following corrective actions were implemented as part of the Fiscal 2023 Single Audit recommendation: • Supervisory staff were retrained on case review and instructed to do a thorough and comprehensive review of the budget and documentation received to inform case decisions. There have been on-going team and individual meetings, informational sessions and trainings with staff involved with TBRA to improve performance and outcome. Anticipated Completion Date: Not Applicable. As noted above, the Rental Assistance portion of the program has been taken over by CityFHEPS. Person(s) Responsible for Implementation: Jordan Worrell, HTBRA Executive Director worrellj@hra.nyc.gov (929)-252- 5403
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