Corrective Action Plans

Finding 530128 (2021-002)

Material Weakness 2021

Astria Health

WA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number 2021-002: Reporting - Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance. Program: U.S. Department of Helath and Human Services - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Response and Corrective Action Plan: Mana...

Finding Number 2021-002: Reporting - Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance. Program: U.S. Department of Helath and Human Services - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Response and Corrective Action Plan: Management agress with the finding. The Organization will review and modify policies and procedures over Federal Grant Awards to ensure management implements policies and procedures to ensure there is understanding of the terms and conditions of Federal awards and that reports are prepared and reviewed by separate individuals with evidence of review documented. Anticipated Completion Date: by December 31, 2024. Responsible Person: Matthew Matthiessen, CFO.

View Audit 348226

Finding 529981 (2021-001)

Significant Deficiency 2021

Horizon Healthcare Partners

RI

Internal Control / Segregation of Duties Reporting

We agree with the recommendation and understand the required compliance responsibility to provide audited financial statements and major Federal program compliance reporting timely each fiscal year, in accordance with the Federal Single Audit Act. Because of past misunderstandings and incorrect assu...

We agree with the recommendation and understand the required compliance responsibility to provide audited financial statements and major Federal program compliance reporting timely each fiscal year, in accordance with the Federal Single Audit Act. Because of past misunderstandings and incorrect assumptions about major Federal program compliance requirements for fiscal 2019, 2020, and 2021, management failed to provide for timely audits. One critical assumption was that the Organization’s subrecipient, responsible for over ninety percent (90%) of grant distributions, fulfilled the audit requirement for the required Federal grant reporting under the Single Audit Act. However, upon recognizing this error, the Organization promptly engaged for the financial statement and major Federal program compliance audits spanning multiple years including up to last fiscal year and is on track to provide for timely filing with the current year. With this understanding and the expectation of financial statement and major Federal program compliance audits, the Organization replaced its contracted accountants by hiring its first Chief Financial Officer (CFO) in January of 2021 and a number of additional support accountants beginning in November of 2021 through January of 2024. Upon hire, and with the growth of the programming, the CFO and the accounting team focused extensively on enhancing the Organization’s financial reporting framework and data management systems to ensure continued compliance with federal and state guidelines and reporting requirements. This effort has been crucial in expediting the more recent audits and improving overall efficiencies in the day-to-day and monthly financial reporting and budgeting requirements. Further, the Organization must acknowledge the challenges posed by the transition of multiple Chief Executive Officers in a 2-year period as well as the impact of the pandemic on operations and reporting. These two factors affected operations and time lines as well as access to data files as many were in paper form. Despite these difficulties, management’s commitment to timely financial reporting and program compliance remains steadfast and are working diligently to get its timing back on track going forward.

View Audit 348082

Finding 528954 (2021-004)

Material Weakness 2021

Whidbey Island Public Hospital District

WA

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2021-004 Reporting of Lost Revenue Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 1 TIN #910843...

Finding 2021-004 Reporting of Lost Revenue Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 1 TIN #910843135 Compliance Requirement: Reporting Finding Summary: The amounts reported for lost revenue did not agree to the supporting documentation provided. Corrective Action Plan: The District will confirm reporting requirements before submitting reporting data. Reporting data will be reviewed and reconciled to underlying supporting documentation. Responsible Individual: Paul Rogers, Chief Financial Officer

View Audit 346948

Finding 528953 (2021-003)

Material Weakness 2021

Whidbey Island Public Hospital District

WA

Reporting Material Weakness

Finding 2021-003 Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number...

Finding 2021-003 Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 1 TIN #910843135 Compliance Requirement: Other Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (schedule) and accompanying notes to the schedule. We were requested to draft the schedule of expenditures of federal awards. Corrective Action Plan: The District will designate a member of the Finance team to be responsible for preparing a schedule of expenditures of federal awards (schedule). Responsible Individual: Paul Rogers, Chief Financial Officer

View Audit 346948

Finding 528802 (2021-001)

None 2021

Saraland Manor, Inc.

MS

HUD Housing Programs Reporting

We agree with Finding 2021-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2022-2023.

View Audit 346855

Finding 528651 (2021-004)

Material Weakness 2021

City of Baltimore Development Corporation

MD

Reporting

Views of Responsible Officials and Planned Corrective Actions: BDC is updating its existing spreadsheet used for federal grant reporting to include the listing number of each grant, the grantor, the name of the grant program, expenditures and deadlines. They updated spreadsheet will undergo quarterl...

Views of Responsible Officials and Planned Corrective Actions: BDC is updating its existing spreadsheet used for federal grant reporting to include the listing number of each grant, the grantor, the name of the grant program, expenditures and deadlines. They updated spreadsheet will undergo quarterly reviews by the Controller and verification by the CFO. Corrective Actions: 1. Spreadsheet Enhancements: The updated pool will include detailed fields for grant milestones, allowable costs and reporting deadlines to ensure compliance. 2. Quarterly Reviews: Regular reviews by the Controller, with oversight from CFO, will ensure that grant reporting is accurate and timely. 3. Audit Preparation: The updated tool will facilitate documentation and reporting for audit purposes. 4. Staff Training: Staff responsible for federal grant management will receive training on grant compliance requirements and reporting standards. Expected Completion: June 2025

View Audit 346623

Finding 528650 (2021-003)

Material Weakness 2021

City of Baltimore Development Corporation

MD

Reporting

Views of Responsible Officials and Planned Corrective Actions: BDC management understands the importance of filing the data collection form to the Federal Audit Clearinghouse by the filing deadline. BDC acknowledges the challenges of COVID 19, employee turnover and in hiring qualified staff to suppo...

Views of Responsible Officials and Planned Corrective Actions: BDC management understands the importance of filing the data collection form to the Federal Audit Clearinghouse by the filing deadline. BDC acknowledges the challenges of COVID 19, employee turnover and in hiring qualified staff to support timely submission of information. Efforts are underway to recruit and onboard additional personnel with the required skills and experience. Corrective Actions: 1. Recruitment Strategy: BDC is partnering with recruitment firms and leveraging professional networks to identify and attract qualified candidates. 2. Interim Support: Until permanent staff are onboarded, BDC will continue utilizing contract labor to address immediate needs and ensure timely financial close processes. 3. Standardized Procedures: Management will continue to refine policies and procedures, including tracking and monitoring of reporting requirements. Expected Completion: June 2025

View Audit 346623

Finding 526772 (2021-009)

Significant Deficiency 2021

Kittson County

MN

Reporting

Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately

View Audit 345806

Finding 526771 (2021-007)

Significant Deficiency 2021

Kittson County

MN

Reporting Internal Control / Segregation of Duties

Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2025

View Audit 345806

Finding 526705 (2021-004)

Material Weakness 2021

City of McKeesport

PA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.412

CONDITION: For the calendar year 2021, the City of McKeesport submitted a listing to the Department of Treasury, of eligible expenses for the Coronavirus State and Local Fiscal Recovery Federal Funding. This listing contained the ShotSpotter as referenced in Finding 2021-004 which was already reimb...

CONDITION: For the calendar year 2021, the City of McKeesport submitted a listing to the Department of Treasury, of eligible expenses for the Coronavirus State and Local Fiscal Recovery Federal Funding. This listing contained the ShotSpotter as referenced in Finding 2021-004 which was already reimbursed to the City as part of the Community Development Block Grant (CDBG) Program by the Department of Housing and Urban Development. CRITERIA: In accordance with Section 2 CFR 200.412 of the Uniform Guidance, federal expenses are prohibited from being charged to more than one federal program. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will review this eligible expense charged to the Coronavirus State and Local Fiscal Recovery Federal Funding Program, confirm that this is an expense that was already reimbursed by the Department of Housing and Urban Development for the benefit of the City’s CDBG Grant Program, and if so, consult with a representative from the Department of Treasury as to the procedure required to amend the quarterly report filings required to be filed with the Department of Treasury to ensure compliance with Section 2 CFR 200.214 of the Uniform Guidance. The timeframe for completion of this process is effective immediately.

View Audit 345703 Questioned Costs: $1

Finding 526704 (2021-002)

Material Weakness 2021

City of McKeesport

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

• CONDITION: During the calendar year 2021, the City did not utilize a formal general ledger system of accounting to track the financial activity (financial position and results of operations) for several ‘Funds’ held at the City. The activity of these funds is either 1) maintained in spreadsheet f...

• CONDITION: During the calendar year 2021, the City did not utilize a formal general ledger system of accounting to track the financial activity (financial position and results of operations) for several ‘Funds’ held at the City. The activity of these funds is either 1) maintained in spreadsheet fashion similar to a checkbook used in personal finances, 2) recorded partially (expenses only with no revenue), or 3) not tracked at all. As these funds are not maintained using the City’s accounting software package, management does not have the ability to efficiently generate financial reports necessary to provide management with the proper fiscal oversight. This condition included the American Rescue Plan Act (ARPA) funding known as the Coronavirus State and Local Fiscal Recovery Fund. However, it should be noted that City personnel were able to prepare spreadsheets to document which expenditures were utilized to prepare the necessary quarterly reporting requirements to the Department of Treasury. • CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include maintaining a formal general ledger system of accounting to track the activity of all ‘Funds’ maintained by the City. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the maintaining a formal general ledger system of accounting for all ‘Funds’ of the City. • MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will assess the current workload and expertise of the City’s business office personnel in an effort to determine a feasible timeframe to continue the process of creating a formal general ledger system of accounting for all City ‘Funds’ that are not already entered into the software accounting system. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the maintaining of a formal general ledger system of accounting for all ‘Funds’ of the City.

View Audit 345703

Finding 526697 (2021-001)

Material Weakness 2021

City of McKeesport

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

CONDITION (Continued): As a result, the financial position and results of operations as shown throughout the calendar year were inaccurately stated. However, it should be noted that the Community Development Department of the City and other City personnel maintain separate financial reporting for t...

CONDITION (Continued): As a result, the financial position and results of operations as shown throughout the calendar year were inaccurately stated. However, it should be noted that the Community Development Department of the City and other City personnel maintain separate financial reporting for these federal funds, independent of the aforementioned ‘Fund’ general ledgers sufficient to ascertain the revenues and expenditures of the federal programs. CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include the reconciliation of all general ledger account balances to underlying supporting documentation monthly with independent oversight and approval as part of the process. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the applicable general ledgers of the City. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will review the recommended options as presented by the Audit Firm’s recommendation for feasibility considering current manpower, expertise, and budgetary constraints. In addition, the City plans to ensure that written procedures for all accounting functions are implemented, reviewed and updated as necessary with the objective of ensuring that all balance sheet account balances are supported by the underlying documentation available at the City. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the applicable general ledgers of the City.

View Audit 345703

Finding 525918 (2021-001)

None 2021

Excelth Inc.

LA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Our Finance Department was unable to provide timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and the problems this also caused with the difficulty in hiring and maintaining qualified individuals. To prevent recur...

Our Finance Department was unable to provide timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and the problems this also caused with the difficulty in hiring and maintaining qualified individuals. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.

View Audit 345087

Finding 524400 (2021-007)

Material Weakness 2021

Quileute Tribal School

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: During the 2021 fiscal year there were superintendent vacancies. The School currently has a superintendent that is knowledgeable of this requirement. Implementation date: June 30, 2025

View Audit 343636

Finding 524399 (2021-006)

Material Weakness 2021

Quileute Tribal School

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limit...

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limited to essential staff and activities. Due to the limited staff reports were not always documented or certified. Further, prior to the emergency order key positions in the finance and administration departments were vacant. Currently all finance and administrative positions are staffed. Training will be provided to staff responsible for Federal reporting. Implementation date: June 30, 2025

View Audit 343636

Finding 524394 (2021-003)

Material Weakness 2021

Quileute Tribal School

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limit...

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limited to essential staff and activities. Due to the limited staff not all documentation and certifications were obtained. Further, prior to the emergency order key positions in the finance and administration departments were vacant. Currently all finance and administration departments are staffed. The School has implemented electronic procurement and timekeeping systems. These systems provide clarity in the approval process of procurement and timekeeping transactions. The transition from paper to digital formats provides enhanced internal controls to ensure that transactions are documented and approved. Training relating to the Federal and School procurement and timekeeping requirements will be provided. Implementation date: June 30, 2025

View Audit 343636

Finding 522980 (2021-001)

Material Weakness 2021

Sky Lakes Medical Center

OR

Reporting § 200.510

Finding 20201-0001 Responsible Official: Richard E Rico Views of Responsible Officials: With the volume of new COVID-19 federal programs, it was more challenging to completely prepare the SEFA. Processes will be put into place to compile the SEFA, reconcile to support and perform a related review pr...

Finding 20201-0001 Responsible Official: Richard E Rico Views of Responsible Officials: With the volume of new COVID-19 federal programs, it was more challenging to completely prepare the SEFA. Processes will be put into place to compile the SEFA, reconcile to support and perform a related review prior to audit. In addition, any funds with unusual reporting requirements will be reviewed in detail to ensure reporting is complete and accurate. This has been implemented as of January 2025.

View Audit 342225

Finding 522473 (2021-010)

Significant Deficiency 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should inc...

Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of internal controls, such as supervisory reviews. The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Corrective Actions Taken or Planned: Due to turnover of key positions responsible for grant submission, supporting documentation that was kept on these individuals’ computers was not saved, passed on, nor stored in a central storage location so that the new hires that were brought in to replace these individual as well as others in the department could view them. In August 2023, the hospital has provided education and training to the staff regarding identifying documentation and files related to the annual SEFA as well as establishing a central departmental drive to store the documentations so that others can locate them when necessary. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance.

View Audit 341736

Finding 522469 (2021-009)

None 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Reporting

Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report...

Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022 for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Corrective Actions Taken or Planned: The single audit for the year ended June 30, 2021 was completed in January 2025 and the single audit reporting package will be submitted prior to February 15, 2025. The single audit for the year ended June 30, 2022 is expected to be completed by February 28, 2025. The data collection form and single audit reporting package for future single audits will be completed timely and will be sent to the FAC by the prescribed due date. Caralton Brown, Assistant Controller, and Jamie Mack, Vice President of Finance, will be responsible for working with the auditor to complete these on time in the future. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance.

View Audit 341736

Finding 522468 (2021-008)

Material Weakness 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Finding: In accordance with 2 CFR 200 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. The Corporation’s ...

Finding: In accordance with 2 CFR 200 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. The Corporation’s Schedule of Expenditures of Federal Awards for the year ended June 30, 2021 was initially prepared without federal expenditures totaling $1,222,859 for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461. Corrective Actions Taken or Planned: In July 2023, the Corporation has provided education and training to the staff regarding how to identify programs and costs that need to be reported on the annual SEFA. This includes a process to enhance internal controls around the timely identification of federal awards and the reconciliation of the SEFA to ensure that it is accurate and complete. Name of contact person responsible for corrective action: Rose Rosario, Director of Patient Financial Services.

View Audit 341736

Finding 522464 (2021-007)

Significant Deficiency 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Reporting

Finding: U.S. GAAP requires that the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements, be recognized in the financial statements. The Co...

Finding: U.S. GAAP requires that the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements, be recognized in the financial statements. The Corporation identified that subsequent events affecting accounts payable and accrued expenses as of June 30, 2021 were not considered by management. There were subsequent events that were identified which affected accounts payable and accrued expenses as of June 30, 2021 which were not considered by management. Corrective Actions Taken or Planned: A process has been established in July 2022 in which Management performs a detailed review of journal entries that are recorded in the subsequent fiscal year to determine whether any portion of such journal entries should be reflected in the prior fiscal year-end financial statements. Name of contact person responsible for corrective action: Caralton Brown, Assistant Controller and Jamie Mack, Vice President of Finance.

View Audit 341736

Finding 522460 (2021-006)

Significant Deficiency 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Reporting Internal Control / Segregation of Duties

Finding: In order to provide assurance that unauthorized or fraudulent journal entries are not posted within the Corporation’s financial system, journal entries should be subjected to review and approval by an individual independent of the preparer of the journal entry prior to posting. The Corporat...

Finding: In order to provide assurance that unauthorized or fraudulent journal entries are not posted within the Corporation’s financial system, journal entries should be subjected to review and approval by an individual independent of the preparer of the journal entry prior to posting. The Corporation’s system allowed the same individual to approve and post the same entry, and entries were posted with only one level of review. Corrective Actions Taken or Planned: A process has been established effective July 2022 where journal entries are reviewed by an individual with appropriate authority, different than the preparer of the journal entry. Jamie Mack, Vice President of Finance, will approve the journal entries of Caralton Brown, Assistant Controller, and Caralton Brown will review and approve the entries prepared by Jamie Mack and Michael Caddick, outside contractor. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance.

View Audit 341736

Finding 520957 (2021-003)

Significant Deficiency 2021

Hoover Seniors

CA

Questioned Costs HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding Management will transfer excess funds from the operating account to the reserve for replacements account and continue to work toward...

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding Management will transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.

View Audit 340847 Questioned Costs: $1

Finding 520956 (2021-002)

Significant Deficiency 2021

Hoover Seniors

CA

Reporting § 200.512

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding The Corporation will file the December 31, 2021 financial statements as soon as possible and will ensure the annual financial report...

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding The Corporation will file the December 31, 2021 financial statements as soon as possible and will ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within 9 months of fiscal year end.

View Audit 340847

Finding 520955 (2021-001)

Significant Deficiency 2021

Hoover Seniors

CA

HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding The Corporation will file the December 31, 2021 financial statements as soon as possible and will ensure the annual financial report...

a. Comments on the Finding and Each Recommendation Management concurs with the finding and agrees with the recommendation. b. Action(s) Taken or Planned on the Finding The Corporation will file the December 31, 2021 financial statements as soon as possible and will ensure the annual financial report is filed within 90 days in future periods or within 9 months of fiscal year end if an owner certified submission was furnished to HUD.

View Audit 340847

Corrective Action Plans

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