Corrective Action Plans

Finding 499795 (2023-005)

Material Weakness 2023

Town of Upland

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of R...

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Explanation and Reasons for Disagreement: Description of Corrective Action Plan: The Town of Upland will implement an oversight system to review the P&E Report before submission to the Federal Government. Anticipated Completion Date: Upon the submission of our next report due April 30, 2025

View Audit 322658

Finding 499793 (2023-003)

Material Weakness 2023

Town of Upland

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-74...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Although the funds were transferred to utilities and not paid directly from ARPA Funds, the funds were used to make necessary investments in utility infrastructure during 2023. We have been fully informed of the guidelines for the use of the ARPA funds since this transfer occurred and will use the remaining funds according to the ARPA guidelines. The Clerk-Treasurer has contacted the Department of the Treasury to get guidance on what can be done to rectify our misuse of the funds. Anticipated Completion Date: Unknown- When a resolution is reached with the Federal Government.

View Audit 322658 Questioned Costs: $1

Finding 499790 (2023-001)

None 2023

Burnet Housing Authority

TX

HUD Housing Programs Reporting

Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reonciled with the FDS. Anticipated completion date - Within the next fiscal year.

View Audit 322645

Finding 499788 (2023-001)

Significant Deficiency 2023

Cotton Council International

DC

Reporting

Our CCI Trip Report System has been modified to automatically send to USDA-FAS Trip Report/s submitted by the traveler/s in the System.

View Audit 322635

Finding 499785 (2023-004)

Significant Deficiency 2023

Marathon County

WI

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding 2023-004 Condition The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Corrective Action Plan Corrective Action Planned: The reporting process has been updated to ensure proper documentatio...

Finding 2023-004 Condition The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Corrective Action Plan Corrective Action Planned: The reporting process has been updated to ensure proper documentation of formal review prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Samantha Fenske, Finance Director Anticipated Completion Date: December 31, 2024

View Audit 322630

Finding 499783 (2023-002)

Significant Deficiency 2023

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, El...

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, Eligibility, Reporting, Special Tests and Provisions Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: The Operation Administrator is overall responsible the operation of Tri-County Senior Center and Housing; working together with the bookkeeping staff and Executive Director as partners to maintain financial records and budgets. The Executive Director will sporadically review tenant eligibility of new certifications and re-certifications, HAP Contracts, samples of monthly HAP Assistance Payment requests, and her presence when auditors are in-house as well any other assistance requested by Administrator. To ensure the health, safety, and well-being of the residents and staff, the Administrator oversees the responsibilities and duties of all other staff in their roles, (Administration Assistant/Program Administrator-Senior Center Activities; Administration Assistant-Membership, monthly newsletters, answer phones and any other duties requested by the Administrator), to guide them in their specific roles so they understand their duties and responsibilities as administrative staff, and ensuring the facility meets all regulatory compliance standards. If there are questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 322625

Finding 499777 (2023-001)

Material Weakness 2023

Columbus Neighborhood Health Center, Inc. Dba Primaryone Health

OH

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.430

Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health Corrective Action Plan Year Ended December 31, 2023 Contact Information: Charleta B. Tavares, Chief Executive Officer 614. 859. 1946 ctavares@primaryonehealth.org Audit period: January 1, 2023 – December 31, 2023 Finding 2023-001 –...

Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health Corrective Action Plan Year Ended December 31, 2023 Contact Information: Charleta B. Tavares, Chief Executive Officer 614. 859. 1946 ctavares@primaryonehealth.org Audit period: January 1, 2023 – December 31, 2023 Finding 2023-001 – Allowable Costs (Time and Effort) Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Action planned/take in response to finding: 1. Implementation of Time and Effort Reporting System: The organization has begun to establish and implement a robust time and effort reporting system in compliance with 2 CFR 200.430. This system will: a. Accurately reflect the distribution of employee time across different federal grants. b. Track employee hours worked, allocate wages based on grant activities, and ensure the proper alignment of salaries to the work performed. c. Provide documentation supporting time allocation between different federal and non-federal activities. 2. Training for Payroll and Grants Management Staff: All payroll, human resources, and finance staff will undergo mandatory training on: a. Time and effort reporting requirements under federal guidelines. b. The correct procedures for allocating wages to federal grants, including compliance with Uniform Guidance (2 CFR 200). 3. Updating Policies and Procedures: The organization will update internal policies to reflect compliance with the Uniform Guidance, particularly regarding payroll documentation and time and effort allocation. This will include: a. Establishing written procedures on tracking employee work hours and effort reporting. b. Implementing monthly or quarterly reviews to ensure payroll costs are appropriately charged to federal awards. 4. Periodic Internal Audits: The organization will conduct periodic internal audits to ensure continued compliance with federal requirements, especially as it relates to payroll and time tracking. Any discrepancies will be promptly corrected to avoid future findings. Planned completion date for corrective action plan: December 31, 2024

View Audit 322621 Questioned Costs: $1

Finding 499773 (2023-001)

Significant Deficiency 2023

Arnot Ogden Medical Center

NY

Reporting

Management intended to report the Provider Relief Funding in the HRSA reporting system for subsidiary entities with the parent entity, however, it has now come to our attention that the field did not appropriately populate despite having included the TIN of the subsidiary. The Organization has indi...

Management intended to report the Provider Relief Funding in the HRSA reporting system for subsidiary entities with the parent entity, however, it has now come to our attention that the field did not appropriately populate despite having included the TIN of the subsidiary. The Organization has indicated that there is more than enough lost revenue and eligible expenses in the appropriate period to claim this funding in its entirety as was our intention, therefore there is no risk that funding was inappropriately utilized. The Organization will implement procedures and a responsible party to oversee the preparation of a complete Schedule of Expenditures of Federal Awards that reconciles to the general ledger and other external reporting.

View Audit 322618

Finding 499763 (2023-002)

Material Weakness 2023

Village Center for Care

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.403

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the...

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the State auditors. Corrective Action to be Taken: 1. VillageCare will continue to utilize project ID when recording grants revenue and grants expenses. 2. Only appropriate, non-duplicative, and verified invoices will be submitted by the Accounts Payable Department for reimbursement. The AVP of Regulatory will receive and review all invoices from AP prior to submission to the funding source. 3. For material reimbursement, the Procurement Department will ensure the goods are received. 4. The Accounting Team will maintain all potential reimbursement schedules and cross check against current and past grants to ensure no prior approved expenditures are resubmitted for reimbursement. 5. The Director of Accounting and Finance and/or Controller will only approve grants receivable accrual based on allowable, confirmed, and validated invoices. Completion Date or Anticipated Completion Date of the Action to be Taken: September 1, 2024.

View Audit 322588 Questioned Costs: $1

Finding 499753 (2023-004)

Material Weakness 2023

City of Lawrence

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedu...

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for reporting. This policy will require that two staff members from the Controller's Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2024

View Audit 322579

Finding 499738 (2023-003)

Significant Deficiency 2023

National Network to End Domestic Violence, Inc.

DC

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

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal fin...

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal financial reports are entered into the system by the manager at the outsourced accounting firm based on a file created by the supervisor at the outsourced accounting firm. Before being submitted they are printed to PDF and sent to the VP of Finance for review. In the absence of a VP of Finance, the partner in charge of the engagement at the outsourced accounting firm will review. The above corrective actions will be taken by the end of this year, December 31, 2024.

View Audit 322559

Finding 499732 (2023-002)

Significant Deficiency 2023

Madison County Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior ...

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

View Audit 322548

Finding 499731 (2023-001)

Significant Deficiency 2023

Madison County Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-001 – Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation...

Finding No. 2023-001 – Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation to support this process. We understand the importance of maintaining clear and accessible records to demonstrate our compliance and due diligence. To address this finding and implement the best practice recommendations, we will take the following steps: 1. Documentation Protocol: • Implement a standardized documentation process for move-out reviews. • Create a digital log that records the date of review, the reviewer's name, and the outcome of each review. • Ensure all documentation is easily accessible for future audits and internal reviews. 2. Monthly Landlord Verification: • Establish a monthly process to contact a sample of 3-5 landlords. • Provide these landlords with a current tenant listing for their properties. • Request verification of occupancy status for each listed tenant. • Document all responses and follow up on any discrepancies identified. 3. Move-Out Tracking: • Strengthen our move-out tracking procedures to ensure timely submission of Form HUD-50058. • Implement a system of alerts or reminders to prompt staff when 50058 submissions are due. • Conduct regular internal audits to verify the timeliness of 50058 submissions. 4. Training: • Provide comprehensive training to all relevant staff on the new documentation and verification processes. • Emphasize the importance of timely 50058 submissions and accurate move-out tracking.

View Audit 322548

Finding 499728 (2023-005)

Significant Deficiency 2023

Township of Little Egg Harbor

NJ

Reporting

Recommendation: That the Township implement controls to ensure reports are submitted on time in accordance with grant compliance requirements. View of responsible official: The responsible official agrees with this finding and will address the matter as part of their corrective action plan.

View Audit 322533

Finding 499708 (2023-008)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowabilit...

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowability, requirements for documentation, and review of charges prior to requests. In addition, Grants Accounting has initiated monthly meetings with grantors to closely monitor grant spenddown, address any processing issues, and ensure proper cut-off. These meetings will be instrumental in tracking progress and oversight in our grant management process. Name of Responsible Individual(s): Jason Brenier, Shelly Courtois, and Judy Bokhari Anticipated Completion Date: April 2024

View Audit 322528

Finding 499659 (2023-004)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.430

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: December 2025

View Audit 322528

Finding 499643 (2023-005)

Material Weakness 2023

City of New Castle

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number a...

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning Sept. 1, 2024, procedures put in place include the Clerk Treasurer and Deputy Clerk Treasurer verifying each other with the reporting. Internal controls are the Clerk Treasurer will review and include the information to prepare the required reports. Monthly receipt detail and disbursement detail reports will be included, with the Deputy reviewing that. Both will sign off after reviews and communication. Additionally, the monthly detail reports will be provided to the City's Finance Committee and Council who oversees the ARP funds. Anticipated completion date: September 1, 2024

View Audit 322522

Finding 499640 (2023-001)

None 2023

Housing Opportunities, Inc.

NC

Questioned Costs Reporting

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN Single Audit Clearinghouse 1201 East 10th Street Jeff...

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Housing Opportunities, Inc. (the"Organization"), respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2023-001: Section III-Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)] Recommendation: The Organization should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Management's Response: Management reviews the financial stability of the banking institutions which hold the Organizations' funds on an ongoing basis and will continue to do so. Management does not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. Management will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Hona Moore at 336-544-2300. Sincerely yours, Hona Moore Partnership Property Management

View Audit 322521

Finding 499637 (2023-002)

None 2023

Perkiomen Township

PA

Subrecipient Monitoring Cash Management Period of Performance

A copy of the November 2023 Report has been filed.

View Audit 322519

Finding 499634 (2023-004)

Material Weakness 2023

Floyd County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to...

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to December 31, 2022 Current period expenditures reported 7 projects with errors totaling $77,234. Cumulative expenditures reported 22 projects with errors totaling $3,955,669.  Quarterly Report: January 1, 2023 to March 31, 2023 Current period expenditures reported 7 projects with errors totaling $173,169. Cumulative expenditures reported 25 projects with errors totaling $2,633,217.  Quarterly Report: April 1, 2023 to June 30, 2023 Current period expenditures reported 2 projects with errors totaling $0, since expenditures were posted to the incorrect project. Cumulative expenditures reported 24 projects with errors totaling $2,372,744.  Quarterly Report: July 1, 2023 to September 30, 2023 Current period expenditures reported 3 projects with errors totaling $13,412. Cumulative expenditures reported 26 projects with errors totaling $2,273,749. Contact Person Responsible for Corrective Action: Don Lopp, Director of Operations and County Planning Contact Phone Number and Email Address: 812-948-4110 and dlopp@floydcounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the last two audit, it appears data input errors have occurred with the reporting of total expenditures. The initial corrective action of review was not sufficient to correct the data input errors. During the recent July 2024 quarterly report, staff reviewed the items on line and believe that all reporting has been corrected. Starting with the September reporting, two staff members will review the data input Anticipated Completion Date: September 2024 – For the third quarter reporting period.

View Audit 322513

Finding 499624 (2023-001)

None 2023

Cheneyville Housing Development Corporation

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: Rapides Council on Aging has taken over the management of this Project. We have implemented quarterly unit inspections of the occupied units. We have also implemented inspection of the units before a resident move in and after the resident has moved out of the units. All records of the inspections are filed in the project manager’s office.

View Audit 322506

Finding 499623 (2023-002)

None 2023

Cheneyville Housing Development Corporation

FL

Reporting

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: RCOA has taken out as policy for the Project with Forth Insurance company, an initial down pay...

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: RCOA has taken out as policy for the Project with Forth Insurance company, an initial down payment was furnished, and additional sequential payment has been furnished to the policy. Proof of policy can be furnished if required. If the audit Oversight Agency has questions regarding these plans, please call Tamechia Beemon at 318-445-7985. Sincerely yours, Tamechia Beemon Executive Director

View Audit 322506

Finding 499610 (2023-001)

Significant Deficiency 2023

Hazel Dell Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of...

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of Condition: Four of the tenant file selected for review were charged with rental rates higher than the HAP contract. 2. Cause: Property manager error on contract rate input. 3. Actions Taken on the Finding: Property manager will be bringing the rent roll and voucher submission process to the centralized Compliance team. This team member will run the rent rolls, comparing them to the current rent schedules on file. Once this first approval is completed, the rent rolls will be sent to onsite property managers for approval.

View Audit 322465 Questioned Costs: $1

Finding 499609 (2023-001)

Significant Deficiency 2023

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

Reporting

The Organization acknowledges that a reporting requirement contained within the American Rescue Plan Act contract was not completed. The lapse occurred as a result of personnel changes in 2022-2023. The Finance Director, Faith Schiffer, has been tasked with ensuring the reports are filed in a timely...

The Organization acknowledges that a reporting requirement contained within the American Rescue Plan Act contract was not completed. The lapse occurred as a result of personnel changes in 2022-2023. The Finance Director, Faith Schiffer, has been tasked with ensuring the reports are filed in a timely manner.

View Audit 322456

Finding 499587 (2023-003)

Material Weakness 2023

Anson-Madison Sanitary District

ME

Reporting Internal Control / Segregation of Duties

The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles, implement the proper segregation of duties among who performs the billing, receives cash receipts, pos...

The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles, implement the proper segregation of duties among who performs the billing, receives cash receipts, posts receipts to customer accounts, and makes deposits at the bank from occurring. The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the Schedule of Expenditures and Federal Awards in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). While there is an outsourced bookkeeper, the Office Manager performs three of these functions in the normal course of performing her duties. The Board of Trustees plans to remain involved in the financial activities of the District to provide oversight by performing a monthly review of the financial information of the District to provide mitigating controls over the lack of segregation of duties over these functions. Responsible party: Dale Clark, Superintendent, (207) 696-5211 Anticipated Completion Date: Ongoing

View Audit 322446

Corrective Action Plans

Filters