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Corrective Action Plans

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Finding 499476 (2023-007)
Significant Deficiency 2023
Housing Authority of Racine County
WI
HUD Housing Programs Questioned Costs Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that have been building over the past several years, PHA has moved to a task-based model, and have begun using production trackers for transparency. After a program management staffing change in March 2024, PHA is now pulling SEMAP reports monthly and conducting internal file audits to monitor program compliance. Name(s) of the contact person(s) responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2024
View Audit 322309
Finding 499475 (2023-006)
Significant Deficiency 2023
Housing Authority of Racine County
WI
HUD Housing Programs Questioned Costs Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that have been building over the past several years, PHA has moved to a task-based model, and have begun using production trackers for transparency. After a program management staffing change in March 2024, PHA is now pulling SEMAP reports monthly and conducting internal file audits to monitor program compliance. Name(s) of the contact person(s) responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2024
View Audit 322309
Finding 499474 (2023-005)
Significant Deficiency 2023
Housing Authority of Racine County
WI
HUD Housing Programs Questioned Costs Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that have been building over the past several years, PHA has moved to a task-based model, and have begun using production trackers for transparency. After a program management staffing change in March 2024, PHA is now pulling SEMAP reports monthly and conducting internal file audits to monitor program compliance. Name(s) of the contact person(s) responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2024
View Audit 322309
Finding 499473 (2023-004)
Material Weakness 2023
Housing Authority of Racine County
WI
HUD Housing Programs Questioned Costs Material Weakness
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that have been building over the past several years, PHA has moved to a task-based model, and have begun using production trackers for transparency. After a program management staffing change in March 2024, PHA is now pulling SEMAP reports monthly and conducting internal file audits to monitor program compliance. Name(s) of the contact person(s) responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2024
View Audit 322309
Finding 499470 (2023-002)
Significant Deficiency 2023
Panthera Corporation
NY
Subrecipient Monitoring Questioned Costs Reporting § 200.303 § 200.332
In 2024, the Corporation implemented a process to obtain single audit affirmation letters annually from subrecipients, if applicable, and confirm as per current understanding and discussions with subreceipients during due diligence process that their funding from US federal government sources during...
In 2024, the Corporation implemented a process to obtain single audit affirmation letters annually from subrecipients, if applicable, and confirm as per current understanding and discussions with subreceipients during due diligence process that their funding from US federal government sources during the agreement period will not exceed $750,000 annually. These steps will ensure proper subrecipient monitoring in alignment with federal regulations.
View Audit 322306
Finding 499469 (2023-001)
Material Weakness 2023
Panthera Corporation
NY
Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.403 § 200.405
Over the past year, we have made significant improvements, reducing the occurrence of these findings compared to 2022. To continue to improve on and address this, we implemented a new HR solution, Rippling, in 2024, which will ensure all future agreements and rate changes are properly tracked and do...
Over the past year, we have made significant improvements, reducing the occurrence of these findings compared to 2022. To continue to improve on and address this, we implemented a new HR solution, Rippling, in 2024, which will ensure all future agreements and rate changes are properly tracked and documented. This system will enhance our document retention process and ensure compliance with federal regulations moving forward.
View Audit 322306 Questioned Costs: $1
Finding 499466 (2023-002)
Material Weakness 2023
City of Terre Haute
IN
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.308 § 200.403
FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jessica Thome, Controller Contact Phone Number and Email Address: (812) 244-2360 and J...
FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jessica Thome, Controller Contact Phone Number and Email Address: (812) 244-2360 and Jessica.thome@terrehaute.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Controller will review any previously entered contracts that are paid from our federal grants including ARP to ensure we are in compliance. Anticipated Completion Date: October 2024
View Audit 322305 Questioned Costs: $1
Finding 499431 (2023-013)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs Allowable Costs / Cost Principles Reporting
Effective Jan 2024 ACHD too corrective action for lack of time sheets on federal grants to ensure that all time is officially being tracked by a time sheet instead of a percentage-based mechanism Additionally, while ACHD indicates that expenses were reported accurately and timely to the funder, we w...
Effective Jan 2024 ACHD too corrective action for lack of time sheets on federal grants to ensure that all time is officially being tracked by a time sheet instead of a percentage-based mechanism Additionally, while ACHD indicates that expenses were reported accurately and timely to the funder, we will ensure that all costs are recorded in the appropriate job numbers for the respective periods in a timely manner.
View Audit 322276
Finding 499425 (2023-009)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs Reporting
While ACHD reported the expense in the correct time frame on the Federal Financial Report under obligated funds, the invoice was not received from the organization in a timely manner to initiate payment expeditiously. Financial analysts and program staff repeatedly requested invoices from the organi...
While ACHD reported the expense in the correct time frame on the Federal Financial Report under obligated funds, the invoice was not received from the organization in a timely manner to initiate payment expeditiously. Financial analysts and program staff repeatedly requested invoices from the organization throughout the grant period with not luck. The ACHD has ceased to include entity in future grant funded operations due to issues as it relates to timely completion of deliverables and invoicing difficulties.
View Audit 322276 Questioned Costs: $1
Finding 499421 (2023-006)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs HUD Housing Programs Reporting
In 2023 there was a change in management within ACED’s financial staff. The current supervisor was unaware that there was program income that had not been recorded. ACED has contracted with an outside auditing firm. All accounts are being reviewed and reconciled and program incom...
In 2023 there was a change in management within ACED’s financial staff. The current supervisor was unaware that there was program income that had not been recorded. ACED has contracted with an outside auditing firm. All accounts are being reviewed and reconciled and program income is being receipted. ACED will receipt all program income as it comes in and it will be immediately allocated to eligible projects.
View Audit 322276
Finding 499419 (2023-004)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs Allowable Costs / Cost Principles § 200.405
ACED will process cross charges timely to ensure the correct funding source is charged. Because it would be impossible to accrue cross-charges for the very last pay period, before the next year, ACED will establish a process to drawdown cross-charges for each pay period in the month of December.
ACED will process cross charges timely to ensure the correct funding source is charged. Because it would be impossible to accrue cross-charges for the very last pay period, before the next year, ACED will establish a process to drawdown cross-charges for each pay period in the month of December.
View Audit 322276 Questioned Costs: $1
Finding 499416 (2023-003)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs Subrecipient Monitoring Reporting
DHS will follow the Federal Funding Accountability and Transparency Act requirements and will report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). DHS will identify all first-tier direct recipients who meet the elig...
DHS will follow the Federal Funding Accountability and Transparency Act requirements and will report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). DHS will identify all first-tier direct recipients who meet the eligibility criteria and the required data elements will be entered into F SRS.
View Audit 322276
Finding 499415 (2023-002)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs HUD Housing Programs Reporting
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by ...
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one final report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the full match so additional DHS admin costs are used to represent the additional match needed. For our FY22-23 annual report to HUD, we submitted 30.47% in match for the overall funding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identified items were considered ineligible our match would not be in jeopardy since we have a lot of eligible costs that DHS covers that would be considered match.
View Audit 322276 Questioned Costs: $1
Finding 499414 (2023-001)
Material Weakness 2023
County of Allegheny, Pennsylvania
PA
Questioned Costs Subrecipient Monitoring
Programs were instructed to update all current client files to include the rent reasonableness studies and this should happen annually when the lease is renewed or any time a client needs to move to another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...
Programs were instructed to update all current client files to include the rent reasonableness studies and this should happen annually when the lease is renewed or any time a client needs to move to another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related information for units considered for the rent reasonableness analysis. Also, during each monthly invoice review, program staff look at each rent payment within each grant and flag any rents that seem excessive and reach out to the provider with any questions. If the rent is deemed too high or ineligible we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.
View Audit 322276
Finding 499408 (2023-002)
Material Weakness 2023
Western Wayne Family Health Centers
MI
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a ...
Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a periodic basis to ensure compliance. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy is ongoing.
View Audit 322256
Finding 499402 (2023-002)
Significant Deficiency 2023
County of Albany
NY
Questioned Costs Eligibility
The County will continue to monitor supervisory and cross training processes.
The County will continue to monitor supervisory and cross training processes.
View Audit 322252
Finding 499399 (2023-003)
Material Weakness 2023
Sullivan County
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.403
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Allowable Costs/Cost Principles Summary of Finding: The County Council did not have an Allowable Cost policy in place during the audit period and supporting contracts for agreements with recipients of th...
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Allowable Costs/Cost Principles Summary of Finding: The County Council did not have an Allowable Cost policy in place during the audit period and supporting contracts for agreements with recipients of the grant funds could not be provided for the audit. Contact Person Responsible for Corrective Action: Amy Scarbrough Contact Phone Number and Email Address: 812-268-4491 ascarbrough@sullivancounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: We concur with the finding. The County will adopt an allowable cost policy and the County Auditor will review all supporting documentation with claims to ensure that proper contracts or interlocal agreements are included with the claims for of the grant. Anticipated Completion Date: October, 2024
View Audit 322251 Questioned Costs: $1
Finding 499387 (2023-002)
Significant Deficiency 2023
The Atlanta Botanical Garden, Inc.
GA
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties § 200.303
The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified t...
The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.
View Audit 322245
Finding 499386 (2023-001)
Material Weakness 2023
The Atlanta Botanical Garden, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles
The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged onl...
The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged only for time actually worked. The Garden will be implementing a time and effort certification process that will be completed on a quarterly basis. It will be included in the Garden’s documented policies and procedures and will be completed for all employees charging time to federal grants The certifications will be signed by the employee and the employee’s supervisor.
View Audit 322245 Questioned Costs: $1
Finding 499385 (2023-002)
Significant Deficiency 2023
Portage County, Wisconsin
WI
Questioned Costs Reporting Significant Deficiency
Medical Assistance Program – Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) – State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the stat...
Medical Assistance Program – Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) – State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Upon the prior year finding 2022-001, staff implemented the County’s existing review and approval process for grants administration for WIMCR program reporting effective September 27, 2023. However, the WIMCR report reviewed was submitted on August 5, 2023, prior to the corrective action. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: September 27, 2023
View Audit 322244
Finding 499383 (2023-001)
Material Weakness 2023
City of Pittsburgh
PA
Questioned Costs Subrecipient Monitoring Reporting
Finding 2023-001: Reporting - Federal Funding Accountability and Transparency Act Program Name: COVID-19 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants and Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants (CDBG), AL Number: 14.218 ...
Finding 2023-001: Reporting - Federal Funding Accountability and Transparency Act Program Name: COVID-19 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants and Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants (CDBG), AL Number: 14.218 (Grant No. MC420103) Criteria of Specific Requirement: Federal Funding Accountability and Transparency Act (FFATA) (as codified in 2 CFR parts 170) requires direct recipients of grants and cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the obligation was made. Condition: The City's did not comply with FFATA reporting requirements. Questioned Costs: None Cause: The Department responsible for this grant did not complete the reports as required under FFATA. Effect: The City was not in compliance with reporting requirements under FFATA. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The City should implement procedures to ensure all required reporting is completed. The City's corrective action follows. Action Taken: The City will report all missing 2023 obligations before the end of October 2024.The City has established an internal process to ensure compliance with FFATA moving forward. Members of the Community Development leadership team will conduct monthly recurring meetings to review which newly-executed contracts in the prior period exceed the $30,000.00 threshold. Once determined, the appropriate information will be entered into the FFATA system by the established deadlines. In addition to monthly meetings on individual electronic calendars, monthly reminders have been clearly marked on a large calendar in a shared workspace. If you have any, questions, I can be reached at 412-255-2640. Jake Pawlak
View Audit 322243 Questioned Costs: $1
Finding 499363 (2023-001)
Significant Deficiency 2023
Housing and Redevelopment Authority of Clay County
MN
HUD Housing Programs Questioned Costs Reporting
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority plans to review and make the necessary changes to its year-end financial closing procedures to ensure its financial records are reconciled and available in order to submit its financial data within a timely manner. P...
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority plans to review and make the necessary changes to its year-end financial closing procedures to ensure its financial records are reconciled and available in order to submit its financial data within a timely manner. Planned Completion Date for CAP December 31, 2024
View Audit 322229
Finding 499352 (2023-002)
Significant Deficiency 2023
City of Cudahy
WI
Questioned Costs Reporting Significant Deficiency
The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually. Inquiries regarding this plan should be sent to Kelly Sobieski.
The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually. Inquiries regarding this plan should be sent to Kelly Sobieski.
View Audit 322196
Finding 499340 (2023-003)
Material Weakness 2023
Bartholomew County
IN
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303
FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have effective internal controls in place to ensure that P&E reports submitted were accurate. This allowed errors on P&E reports to remain undetected and un...
FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have effective internal controls in place to ensure that P&E reports submitted were accurate. This allowed errors on P&E reports to remain undetected and uncorrected. It was recommended that policies and procedures be put in place to ensure that all reports were complete and accurate. Contact Person Responsible for Corrective Action: Pia O’Connor Contact Phone Number and Email Address: 812-379-1510 and pia.oconnor@bartholomew.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County implemented an additional procedure to ensure we have complete and accurate information for the P & E report. Beginning with the 3rd Quarter P&E report, the County had added a person to assist with these reports by creating the reports through our financial software and reviewing the figures and information before giving the reports to the Auditor. The County Auditor prepared the P & E reports and then the Commissioner’s reviewed before the Auditor submitted the report to the Treasury. Due to the financial software (Software Solutions), there were reporting issues between quarters. The Bartholomew County Auditor’s Office continuously strives to improve upon our process and during 2024, changed financial software to LOW Financial to help with reporting and will implement an additional check and balance prior to the Treasury. Anticipated Completion Date: December 31, 2024
View Audit 322177
Finding 499330 (2023-002)
Significant Deficiency 2023
Alpha Tower
OH
Questioned Costs
Tenant Files
Tenant Files
View Audit 322172 Questioned Costs: $1
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