Corrective Action Plans

Finding 517346 (2024-003)

Material Weakness 2024

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) The PHA's management and staff continue to work to clear up prior year's compliance and supp...

ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule. Person Responsible for Correction of Exception: Mr. Arturo Puckerin, Executive Director Projected Completion Date: March 31, 2025

View Audit 335346

Finding 517338 (2024-001)

Material Weakness 2024

Housing Authority of the City of Marianna

AR

Internal Control / Segregation of Duties Reporting

We will review our policies and procedures regarding classification of expenditures. We will also enforce our capitalization policy for all tangible assets purchased with a useful life exceeding one year.

View Audit 335343

Finding 517336 (2024-002)

Material Weakness 2024

Sacramento Metropolitan Air Quality Management District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significa...

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Finding Summary: During the period July 1, 2023 through June 30, 2024 no reports for subawards were filed with the FSRS that were $30,000 or more in federal funds. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will submit all outstanding required Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability Subaward Reporting System (FSRS) by March 31, 2025. In addition, the District will implement policies and procedures to ensure the required Federal Funding Accountability and Transparency Act (FFATA) reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025

View Audit 335337

Finding 517312 (2024-001)

Significant Deficiency 2024

Tarboro Redevelopment Commission

NC

Eligibility HUD Housing Programs Reporting

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications...

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 335324

Finding 517309 (2024-004)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and ...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517307 (2024-003)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517305 (2024-003)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Act...

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process. New process will be in place for statements to have a detailed report of purchases to accompany the statements.

View Audit 335312

Finding 517304 (2024-002)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Reporting

Finding 2024-002 Reporting: Recommendation: The Organization should develop a system of internal control over compliance including review process to ensure compliance with reporting requirements. Action in response to finding: The Organization will review the financial close process to determine if...

Finding 2024-002 Reporting: Recommendation: The Organization should develop a system of internal control over compliance including review process to ensure compliance with reporting requirements. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process.

View Audit 335312

Finding 517303 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Wynne

AR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget ...

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget formulation, utilization analysis, and funding allocations. Condition: The VMS category UML contained a reporting discrepancy of 38 UML for the year, a variance of 3.26%. A HUD Validation Review for March 2022 through February 2023 showed a similar discrepancy. Questioned costs: $0.00 Effect: Timely reporting prior to funding calculation can make a significant difference to housing the number of families in the communities that PHA serve. Cause: The PHA provided detail software reports that did not always match what was reposted in VMS. Recommendation: The PHA should enter adjustments and revisions as they are discovered to ensure accurate data is available for utilization and budget projection purposes. Views of responsible officials and planned corrective actions: We will comply with the auditor’s recommendation and the HUD recommendations from their recent review and take the following steps: 1. PHA will move families out of the system and submit the corresponding 50058’s immediately upon termination. 2. PHA will ensure that 5008’s are accepted into the VMS system to accurately reflect program activity, including move-in/outs and port-ins/outs in a timely manner. 3. PHA will enter adjustments and revisions as they are discovered to ensure accurate data. As the VMS data changes in our system, the corrected reports will be forwarded to the fee accountant to ensure accurate data reporting. 4. PHA will ensure that EOP actions for tenants correspond to the dates that the tenants have been terminated from the program. 5. For Quality Control, the PHA will review the VMS reports at the beginning of the month and the end of the month, monitoring changes that may need to be reported, including move-ins, move-outs, port-in/outs, and correcting of corresponding dates, and removal of expired vouchers. This data will be reviewed by the Housing Manager and the Executive Director.

View Audit 335307

Finding 517236 (2024-001)

Significant Deficiency 2024

Community Action of Greene County, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.501

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working ...

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar has been developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews within 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 335235

Finding 517234 (2024-002)

Significant Deficiency 2024

Columbia Village

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management will review the policies and procedures currently in place relating to the retainment of journal entry support to ensure that all supporting documentation for entries made to the general ledger are kept validating the accuracy and purpose of journal entries.

View Audit 335234

Finding 517233 (2024-001)

Material Weakness 2024

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.

View Audit 335234

Finding 517215 (2024-004)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Eligibility Reporting § 200.344

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will implement controls to ensure all Capital Fund Program grants are accurately reported and finalized with HUD within the required due dates. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517212 (2024-002)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.

View Audit 335174

Finding 517211 (2024-003)

Significant Deficiency 2024

Springfield Housing Authority

MA

Reporting HUD Housing Programs

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize Marcum LLP to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all general ledger activity is accurate to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517197 (2024-001)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335172

Finding 517180 (2024-002)

Significant Deficiency 2024

Union College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure that enrollment effective dates as reported to NSLDS are submitted and coordinated through the Records Office. Records submits the list of enrollment effective dates to the National Student Clearinghouse. The Records office will be monitoring for error reports from National Student Clearinghouse that might affect the change of enrollment effective dates. The Records submits monthly reports to the National Student Clearinghouse for any changes that occur during the month. Name(s) of the contact person(s) responsible for corrective action: Tricia Harris, Director of Student Financial Services Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY25 audit.

View Audit 335132

Finding 517144 (2024-001)

Significant Deficiency 2024

Maple-Claremont, Inc.

NY

HUD Housing Programs Reporting

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit ...

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit and correction was implemented in the fiscal year ended June 30, 2024. To address this issue the monthly replacement reserve bank transfers were set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list was be put in place for Maple - Claremont and a step added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Completion date: February 2024

View Audit 335050

Finding 517128 (2024-002)

Significant Deficiency 2024

Fremont County School District #1

WY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2025

View Audit 335000

Finding 517103 (2024-001)

Significant Deficiency 2024

City of Clemson, South Carolina

SC

Cash Management Period of Performance Reporting

We will review the respective requirements to evaluate and determine the most efficient and effective solution to ensure all required reports are prepared, reviewed, and submitted within the COVID-19 State and Local Fiscal Recovery program’s required timeframes, and with the correct amounts.

View Audit 334979

Finding 517076 (2024-006)

Material Weakness 2024

City of Marine City

MI

Reporting Cash Management

Response: With the multiple award year of ARPA federal funds, and the addition of both Federal funds and state funds being awarded in multiple fiscal years for water project (DWSRF); the ability to track these funds and appropriately ledger/journal notes these expenditures were lacking. There was q...

Response: With the multiple award year of ARPA federal funds, and the addition of both Federal funds and state funds being awarded in multiple fiscal years for water project (DWSRF); the ability to track these funds and appropriately ledger/journal notes these expenditures were lacking. There was question as to if the amount the City's received was over the $750,000 threshold due to invoicing and payment dates being in multiple fiscal years. Going forward, the City is aware that the invoicing for the use of Federal Funds are the amounts to be looked at when deciding if a single audit needs to be completed. The City will make the auditors aware of the need for a single audit prior to them completing the normal annual audit each year it is necessary. Timeframe: Immediate. Contact Person Responsible for Corrective Action: Finance Director/Treasurer Katy Posey

View Audit 334957

Finding 517066 (2024-002)

Significant Deficiency 2024

University of Providence

MT

Student Financial Aid Allowable Costs / Cost Principles Eligibility

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and pre...

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and prevent over-awards. o Financial Aid staff will utilize Jenzabar Student Information System reporting tools to track Subsidized Loan usage and eligibility. o Anticipated Completion Date: Ongoing; Semester-based Review, effective Spring 2025 2. Preventive Measures for Timing Issues o Financial Aid staff will actively monitor updates to ISIR records and NSLDS reporting to mitigate timing-related errors. o Steps will be taken to identify students at risk for loan overpayment earlier in the process. o Anticipated Completion Date: February 1, 2025, and then ongoing with emphasis on the first two weeks of every semester. Commitment to Compliance: The University will leverage all available tools to prevent timing-related errors and ensure accurate Subsidized Loan awarding in future years.

View Audit 334955

Finding 517060 (2024-002)

Significant Deficiency 2024

Audubon Area Community Care Clinic, Inc.

KY

Subrecipient Monitoring Reporting

Action Taken: The Clinic has reviewed the auditors’ recommendation. The preparer has gained an understanding of the underlying documentation used to report the related information. The Clinic will ensure that reported amounts agree to the Clinic’s underlying accounting records.

View Audit 334945

Finding 517043 (2024-001)

Significant Deficiency 2024

North Central Housing Authority

ND

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 334934

Finding 516980 (2024-011)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FF...

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311 and FFATA Subaward Reporting System (FSRS) will be updated for grant obligations. With regard to the Possible Asserted Effect that failure to submit FFATA reporting may result in reporting inaccurate and incomplete amounts to the federal government – New York State is committed to producing accurate and complete grant spending amounts annually to the federal government outside of the FFATA system via the Federal Financial Report (FFR), due in December. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20 award and forward.

View Audit 334898

Corrective Action Plans

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