Corrective Action Plans

Finding 393880 (2023-010)

Material Weakness 2023

MI

Questioned Costs Cash Management Period of Performance § 200.305

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 304072 Questioned Costs: $1

Finding 393879 (2023-009)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Significant Deficiency § 200.305

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is deter...

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is determined that the invoice is not being paid for a valid reason, it will be removed from accounts payable at that time.

View Audit 304072 Questioned Costs: $1

Finding 393864 (2023-006)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

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 304072 Questioned Costs: $1

Finding 393860 (2023-001)

Significant Deficiency 2023

Cecilian Housing Corporation

PA

Questioned Costs Subrecipient Monitoring

Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on th...

Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and will continue to monitor on a going forward basis.

View Audit 304066 Questioned Costs: $1

Finding 393802 (2023-003)

None 2023

Hood River County

OR

Questioned Costs Procurement, Suspension & Debarment § 200.214

Hood River County has developed procedures to ensure the suspended and debarred listing is checked prior to awarding contracts to outside parties. In addition, the County is maintaining documentation of a second check being performed before the vendor can be entered into the payment system. We expec...

Hood River County has developed procedures to ensure the suspended and debarred listing is checked prior to awarding contracts to outside parties. In addition, the County is maintaining documentation of a second check being performed before the vendor can be entered into the payment system. We expect this to be running without exception by 12/31/2024.

View Audit 303987 Questioned Costs: $1

Finding 393800 (2023-002)

Material Weakness 2023

Hood River County

OR

Questioned Costs Procurement, Suspension & Debarment § 200.320

Management understands that the U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River county must follow is the Office of Management and Budget's Uniform Adminstrative Requirements, Cost Pr...

Management understands that the U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River county must follow is the Office of Management and Budget's Uniform Adminstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases. Through monthly meetings of the Grants Committee which attempts to centralize the County's grant work. The County is also in the process of hiring a Grants Manager to bring a higher level of education and experience overall. Hood River County is already taking these steps to inform and educate personnel at the time of this audit report.

View Audit 303987 Questioned Costs: $1

Finding 393771 (2023-002)

Material Weakness 2023

City of Satellite Beach

FL

Questioned Costs Procurement, Suspension & Debarment § 200.320

2023-002 Procurement Recommendation: Competitive quotes should be obtained and retained as a specified in the City’s procurement policies and Uniform Guidance. Non-competitive procurement (for sole source vendors) should be documented and approved prior to incurring expenses. The City should update ...

2023-002 Procurement Recommendation: Competitive quotes should be obtained and retained as a specified in the City’s procurement policies and Uniform Guidance. Non-competitive procurement (for sole source vendors) should be documented and approved prior to incurring expenses. The City should update and expand procurement polices to document competitive procurement practices for procurement less than the bid threshold. Management Response: Staff have already implemented a procurement procedure to attach all the quotes received from vendors to the purchase order. In the future when reviewing, staff will be able to see all the vendors that provided a quote and see the lowest quote was used to procure the item(s). Staff will be updating the procurement policy during the current fiscal year to expand the policy on procurement less than the bid threshold. Responsible Parties: Brittany Retherford, Assistant City Manager, Nick Walsh, Comptroller, and Mindy Brown, Assistant Comptroller Anticipated Completion Date: September 30, 2024

View Audit 303974 Questioned Costs: $1

Finding 393751 (2023-002)

Material Weakness 2023

Ha:san Educational Services, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.333 § 200.430

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new ma...

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new management team for the 2023-24 fiscal year who are knowledgeable of charter school finance and compliance requirements and are predicting no repeat findings in the 2023-24 audit. Ha:San and subsidiary will obtain contracts and employment agreements with all staff. Further, a records retention policy will be enforced. Finally, timecards with sufficient detail of federal project participation will have documented approval by the appropriate level of management throughout the year.

View Audit 303915 Questioned Costs: $1

Finding 393727 (2023-001)

Material Weakness 2023

Ahepa 310-Vii, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303897 Questioned Costs: $1

Finding 393726 (2023-001)

Material Weakness 2023

Ahepa 310-Vi, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303896 Questioned Costs: $1

Finding 393725 (2023-001)

Material Weakness 2023

Ahepa 310-V, Inc.

AL

Questioned Costs HUD Housing Programs Reporting

Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 2...

Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date August 3, 2023 Actions Taken or Planned on the Finding Management monitored the RAD for PRAC closing and received the Termination and Release of Section 202 Capital Advance Mortgage, Deed of Trust/Security Deed, Regulatory Agreement, Section 202 Capital Advance Use Agreement and Other Instruments. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303895 Questioned Costs: $1

Finding 393724 (2023-001)

Material Weakness 2023

Ahepa 192-Iii, Inc.

IA

Questioned Costs HUD Housing Programs Reporting

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 12, 2024 Actions Taken or Planned on the Finding Management agrees with the fin...

Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 12, 2024 Actions Taken or Planned on the Finding Management agrees with the finding and the funds were repaid on January 12, 2024. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 303893 Questioned Costs: $1

Finding 393715 (2023-001)

Significant Deficiency 2023

Ahepa 60, Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Management agrees with the finding and will request that the surplus cash payment be returned to the property.

View Audit 303882 Questioned Costs: $1

Finding 393693 (2023-001)

Material Weakness 2023

Opp City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing t...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all current contractors and subcontractors regarding the wage rate requirements for contracts in progress and has implemented additional procedures for future projects effective January 1, 2023. These additional procedures include the Chief School Financial Officer (CSFO), Linda Harper, reviewing all proposed construction contracts for inclusion of the prevailing wage rate clause as part of the bid process prior to expenditures being made. The CSFO will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 303828 Questioned Costs: $1

Finding 393680 (2023-002)

Significant Deficiency 2023

Berlin Retirement Homes, Inc.

MA

Questioned Costs Matching / Level of Effort / Earmarking

Clinton Savings Bank has been added to the automatic journal entry as well as the transfer to the bank.

View Audit 303809 Questioned Costs: $1

Finding 393679 (2023-001)

Significant Deficiency 2023

Berlin Retirement Homes, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles

There will be an extra layer of review added to the current approval process for Accounts Payable.

View Audit 303809 Questioned Costs: $1

Finding 393660 (2023-002)

None 2023

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs

Management made the deposit.

View Audit 303806 Questioned Costs: $1

Finding 393659 (2023-001)

None 2023

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs Cash Management HUD Housing Programs

Management made the deposit.

View Audit 303806 Questioned Costs: $1

Finding 393655 (2023-002)

Material Weakness 2023

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. ...

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. In addition, there was no evidence that actual incurred expenditures were used as a basis for allocating indirect costs to the grant using the negotiated indirect cost rate. Corrective Action Planned: • With input from the Human Resources Department, the Social Services Department and the Grant & Contract Accountants, Management will identify a process for timekeeping for all employees that are allocated to grant/contract budgets. • Once the time-keeping process has been determined, the Grant & Contract Manager and the Divisional Contracts & Grants Compliance Manager will work in tandem to document policies and procedures to ensure employee timekeeping, the salary and wage allocations to the grant, and allocation of indirect costs are charged to the grant using an appropriate base. The written policies and procedures will include, but are not limited to, step-by-step instructions for employees and supervisors, a review/approval process, document retention, and a communication plan. Anticipated Completion Date: June 30, 2024 through September 30, 2024 Name of Contact Person Responsible for the Plan: Elizabeth Sergel

View Audit 303805 Questioned Costs: $1

Finding 393639 (2023-003)

Significant Deficiency 2023

Piedmont Public Schools

OK

Questioned Costs Subrecipient Monitoring

We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure t...

We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure they are all returned.

View Audit 303787 Questioned Costs: $1

Finding 393637 (2023-004)

Material Weakness 2023

Goldenrod Regional Housing Agency

NE

Questioned Costs Subrecipient Monitoring HUD Housing Programs

FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the m...

FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the movement of staff into the Interim Director position from a position of case management. The director acknowledges inexperience in accounting procedures noting additional training is needed. Utilizing a single general ledger to account for all the Agency’s activities, while not comingled, does not allow the Agency to monitor each program separately. The Agency has contacted our fee accountant regarding the auditor’s recommendation to generate a new income statement or have separate general ledgers maintained for each program to note the financial condition of each program and make the needed adjustments. Further exploration is needed to determine how to repay the Voucher Program for the Management overage.

View Audit 303771 Questioned Costs: $1

Finding 393490 (2023-005)

Material Weakness 2023

City of Elizabeth

NJ

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented, and charged to that grant. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribut...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented, and charged to that grant. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684 Questioned Costs: $1

Finding 393445 (2023-001)

Significant Deficiency 2023

Community Resource Project, Inc.

CA

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

The agency agrees with the material finding on improper cutoff and depreciation. The agency was following advice from their previous auditors and now learning the correct way to record these items Community Resource Project, Inc. will strive to implement changes immediately. Going forward the agency...

The agency agrees with the material finding on improper cutoff and depreciation. The agency was following advice from their previous auditors and now learning the correct way to record these items Community Resource Project, Inc. will strive to implement changes immediately. Going forward the agency will implement a procedure to properly cutoff end-of-year expenses and have already begun recording depreciation for grant funded vehicles in the correct manner. Person(s) Responsible: Elizabeth Bianchi-Rossi, Finance Director Timing for Implementation: February 2024 – Once the agency learned of these errors, Community Resource Project, Inc. have already implemented a new procedure for the cutoff period at the end of the year and have changed our depreciation method to ensure the full value of the vehicle gets depreciated.

View Audit 303663 Questioned Costs: $1

Finding 393364 (2023-010)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Processes are being updated to include a monthly reconciliation of program equity to be performed by Finance staff in cooperation with Program staff. Finance staff are undergoing substantial training to improve both programmatic understanding and financial systems knowledge. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and John Morrison, Controller Planned completion date for corrective action plan: Training in progress with reconciliation process to be completed by June 30, 2024.

View Audit 303627 Questioned Costs: $1

Finding 393358 (2023-008)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs Eligibility HUD Housing Programs

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Current processes in place require collection and review of documentation by individual HPC assigned to a particular file. Upon transfer to the associated administrative team member, a second review is to be conducted to verify all required documentation is present. Any omissions require the HPC to reach out and supply mission documentation before action can be processed. We also secured a contract with The Work Number solution to assist with third party income verifications. Name(s) of the contact person(s) responsible for corrective action: Entire HCVP team and management. Planned completion date for corrective action plan: Currently implemented and ongoing.

View Audit 303627 Questioned Costs: $1

Corrective Action Plans

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