Corrective Action Plans

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Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incomi...
Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incoming payments for the schools department and sending the details, along with the correct account numbers for each payment to both the town treasurer and accountant. Review of general ledger will be completed when Final Financial Reports are filed to ensure accuracy in posting of revenues and expenditures. The School Business Manager will communicate with Town Accountant if discrepancies are discovered. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: The School Department appointed a new School Business Manager in the Spring of 2024. The newly appointed School Business Manager has begun the process of closing ...
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: The School Department appointed a new School Business Manager in the Spring of 2024. The newly appointed School Business Manager has begun the process of closing out the overdue grants. Amendments as required have been completed and are awaiting DESE approval. Once approved, the School Business Manager will file final financial reports for all overdue grants. Anticipated Completion Date: September 1, 2024 Contact: Liz Latoria, School Business Manager
Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In additi...
Material Weakness in Internal Controls over Compliance Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In addition, obligations were overstated by approximately $85,000. Corrective Action Planned: ARPA funds were tracked on a spreadsheet by the DPW Director. Reporting was done using the spreadsheet. Later, it was found the expenses didn’t match up to GL. We will use the GL for reporting purposes in the future. Anticipated Completion Date: Next submitted reporting Contact: Katie Medina, Town Accountant
Finding 485753 (2023-002)
Significant Deficiency 2023
Finding Reference Number: 2023-002 Description of Finding: During our audit for the year ended December 31 , 2023, we noted that sufficient supporting documentation was not available for the annual income amounts. Statement of Concurrence or Nonconcurrence: We are in agreement with this finding. Cor...
Finding Reference Number: 2023-002 Description of Finding: During our audit for the year ended December 31 , 2023, we noted that sufficient supporting documentation was not available for the annual income amounts. Statement of Concurrence or Nonconcurrence: We are in agreement with this finding. Corrective Action: A new management company has been engaged as of April 1, 2024. The new management company, Kings Daughters and Sons Management Company, Inc., is very diligent in maintaining its records and ensuring they are in compliance. It is expected that they will ensure that the supporting document for annual income amounts will be properly documented and filed going forward. Name of Contact Person: Pat Thatcher, Board Treasurer patthatcher1@gmail.com 203-451-1090 Projected Completion Date: Expectation is that the new management company will ensure proper income verification for all tenants for the year ended December 31, 2024.
Finding 485752 (2023-001)
Significant Deficiency 2023
Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have do...
Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have documentation regarding the mortgage status of the Flexible Subsidy Loan available since the HUD Section 202 mortgage was paid off in November 2016. Statement of Concurrence or Nonconcurrence: We are in agreement with this finding. Corrective Action: King's Daughters and Sons Management Company, Pilgrim Towers' new management agent as of 4/1/2024, has engaged with HUD's Northeast Multifamily Asset Resolution Specialist Branch to explore any statutory or regulatory options for loan deferral as part of a preservation transaction. These conversations are ongoing and a DRAFT proposal for loan deferral under HUD Notice 2011-05 has been submitted to that division. Name of Contact Person: Pat Thatcher, Board Treasurer patthatcher1@gmail.com 203-451-1090 Projected Completion Date: Anticipated to be competed in 2024.
Cash at events is counted by two individuals when received and a record is made of the total receipts. The Athletic Director then counts the money, signs off that the initial count is accurate and places the money in the vault. Prior to deposit the funds are again counted by the business office for...
Cash at events is counted by two individuals when received and a record is made of the total receipts. The Athletic Director then counts the money, signs off that the initial count is accurate and places the money in the vault. Prior to deposit the funds are again counted by the business office for accuracy and deposited. Funds are never to remain in the building for more than 24 hours and are kept in our vault until depositing. The business manager and superintendent discuss all investments prior to action being taken and once completed the business manager provides a copy of the transaction to the superintendent for verification. Additionally, the superintendent will begin to sign off on journal entries and ACH transfers. We will explore ideas to address segregation of duties in our school lunch program. Overall, the District will continue to review its control procedures to obtain the maximum internal control possible under the circumstances.
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and implement changes.
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and implement changes.
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been imple...
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been implemented to ensure appropriate amounts are reserved in escrow. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200 Sincerely yours, Irene Phillips, CFO.
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and...
Oversight Agency for Audit, MM III, Inc. 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 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 implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Staff training has been provided and included in monthly reporting procedures.
FINDING No. 2023-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the Project verifies initial tenant income through th...
FINDING No. 2023-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the Project verifies initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Staff training has been provided and included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO.
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interrup...
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: A schedule of contract renewals is in process and will be reviewed on a regular basis.
Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent publi...
Oversight Agency for Audit, Rayne Elderly Housing 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 implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and request a HUD Form 9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against the approved 9250 on a monthly basis and is a step that has been added on the month-end close checklist.
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for a timely renewal of the PRAC contract to ensu...
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for a timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: A schedule of contract renewals is in process and will be reviewed on a regular basis accordingly. New manager training is ongoing. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
Oversight Agency for Audit, EHDOC Shaker Blvd., Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of indepen...
Oversight Agency for Audit, EHDOC Shaker Blvd., Inc. 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 comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Policies and procedures for security deposit refunds have been reinforced and will be monitored to ensure timely refund processing.
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. ...
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
Oversight Agency for Audit, Mermentau Elderly Housing 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, Florid...
Oversight Agency for Audit, Mermentau Elderly Housing 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 implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper.
2023-004 – Reporting Corrective Action: CBNHC will implement the following corrective actions: • CBNHC will immediately complete the SF-425 financial reports for all fiscal years through September 30, 2023, and thereafter, every quarter through the current fiscal year. • CBNHC will actively communic...
2023-004 – Reporting Corrective Action: CBNHC will implement the following corrective actions: • CBNHC will immediately complete the SF-425 financial reports for all fiscal years through September 30, 2023, and thereafter, every quarter through the current fiscal year. • CBNHC will actively communicate its status with the IHS Area Office regarding its progress towards the required deliverables. • CBNHC will implement an executive leadership team who are collectively responsible for assuring regulatory compliance for the entity, which will be achieved through the timely sharing of important information. • CBNHC’s Board of Directors will serve as governance over these requirements. Person Responsible: The following individuals will be responsible for the above corrective action plan: • Interim Finance Director/Chief Operations Officer (Volelle Zamora) – Is responsible for ensuring the timely completion of annual audits and for ensuring the SF-425 financial reports are submitted to IHS according to the deadlines established by the AFA. • Chief Executive Officer (Derrick Watchman) – Is responsible for ensuring that the annual narrative reports are submitted to IHS according to the AFA. In addition, the CEO will initiate monthly progress meetings with IHS. • Chief Executive Officer (Derrick Watchman), Chief Medical Officer (Sheryl O’Shea MD), Interim Finance Director/Chief Operations Officer (Volelle Zamora), Executive Administrative Assistant (Ophelia Mace), and Human Resource Director (Christina Chavez) – Will serve as the CBNHC executive leadership team and are collectively responsible for assuring that the required reporting and other compliance are achieved. • Board of Directors (Kimberly Bruce, Lester Secatero, Harrison Platero) – Are responsible for CBNHC’s governance and will monitor compliance. Completion Date: The annual narrative reports for fiscal year 2023 were completed as of December 31, 2023. The SF-425 reports were completed and submitted to IHS in July 2024. CBNHC is conducting frequent progress meetings with IHS regarding its requirements for financial reporting.
2023-003 – Late Audit Report Corrective Action: CBNHC will implement the following corrective actions: • CBNHC will continue in its recruiting and will hire the various accounting positions as defined in the corrective action plan for finding 2023-001. • CBNHC will implement the corrective actions...
2023-003 – Late Audit Report Corrective Action: CBNHC will implement the following corrective actions: • CBNHC will continue in its recruiting and will hire the various accounting positions as defined in the corrective action plan for finding 2023-001. • CBNHC will implement the corrective actions described in the corrective action plan for finding 2023-001 to assure compliance with its regulatory requirement for completing its timely audits. • In the event that the CBNHC experiences changes in its staffing levels again, it will actively seek interim support through an accounting consultant in order to maintain its accounting records. Person Responsible: The following individuals will be responsible for the above corrective action plan: • Human Resource Director (Christina Chavez) – Will complete positions descriptions and will participate by actively recruiting for CBNHC’s vacant positions within the hiring requirements defined by the Navajo Nation. • Interim Finance Director/Chief Operations Officer (Volelle Zamora) – Is responsible for ensuring the timely completion of CBNHC’s annual financial audits in accordance with the requirements defined by the Single Audit Act (2 CFR Part 200.512). • Chief Executive Officer (Derrick Watchman) – Is responsible for ensuring compliance with CBNHC’s Annual Funding Agreement (AFA) with the Indian Health Service (IHS). Completion Date: September 30, 2024. CBNHC will be back in compliance with its financial requirements and expects to have its audit report completed on time for fiscal year 2024.
Name of Auditee: Amsterdam Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Damaris Carbone, Executive Director Phone: (518) 842-2894 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: Amsterdam Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Damaris Carbone, Executive Director Phone: (518) 842-2894 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will implement a comprehensive reporting calendar and tracking system, provide staff training on reporting requirements, establish an internal review and approval process for reports, conduct quarterly internal compliance audits, maintain regular communication with HUD, and continuously improve and document reporting processes with an annual review. These actions aim to ensure timely and accurate report submissions, thereby preventing future findings and maintaining eligibility for HUD funding. (c) Planned implementation date - The Authority plans to implement procedures during the fiscal year ending December 31, 2024 to resolve the reported finding.
Rebuilding Together will improve their process by implementing new measures to monitor and ensure compliance with federal reporting requirements. Management has engaged a federal consultant to evaluate grant management processes overall and recommend improvements. The VP of Finance, working in coll...
Rebuilding Together will improve their process by implementing new measures to monitor and ensure compliance with federal reporting requirements. Management has engaged a federal consultant to evaluate grant management processes overall and recommend improvements. The VP of Finance, working in collaboration with program managers to implement recommendations will oversee the completeness and timely submission of reporting to authorities via all required systems.
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
Finding 2023-004 Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2023 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Loc...
Finding 2023-004 Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2023 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, had amounts reported that did not agree to the general ledger of the City. Responsible Individuals: Steve McFarland, City Administrator Corrective Action Plan: The City will establish controls to follow all applicable reporting requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: December 31, 2024
Proper communication and review of conditional grants will be performed on an annual basis.
Proper communication and review of conditional grants will be performed on an annual basis.
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