Corrective Action Plans

Finding 501730 (2023-005)

Significant Deficiency 2023

CO

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation...

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliations for the federal program. In addition, there was a lack of review of the quarterly internal monitoring of the Hospital’s debt covenants. Responsible Individual: Rick Korf, CFO Corrective Action Plan: We will implement additional control processes to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 7/31/2024

View Audit 323810

Finding 501725 (2023-002)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. Thi...

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. This is considered a significant deficiency in internal controls over compliance for special tests and provisions type of compliance related to Housing Quality Standards (HQS) inspections. The Agency has not properly performed HQS inspections in compliance with program requirements. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Corrective Action – The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to following up on units that previously failed inspections in accordance with HQS to ensure that established internal control policies are being followed on a timely basis. Implementation Date – August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501724 (2023-001)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agenc...

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agency has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with Uniform Guidance and the compliance supplement. Corrective Action - The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to calculated income to ensure that established internal control policies are being followed on a timely basis. Implementation Date -August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501693 (2023-002)

Significant Deficiency 2023

Chaska Manor Dba: Talheim

MN

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding...

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Nicole Chwala, CEO Planned completion date for corrective action plan: December 2024

View Audit 323755

Finding 501593 (2023-002)

Significant Deficiency 2023

New Reach, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Conc...

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501557 (2023-003)

Significant Deficiency 2023

Adams County, Wisconsin

WI

Reporting Internal Control / Segregation of Duties Significant Deficiency

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ...

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has reviewed this finding and will implement a more formal process for reviewing and approving of annual filings related to State and Local Fiscal Recovery Funds. Name(s) of the contact person(s) responsible for corrective action: Kyle Patterson Planned completion date for corrective action plan: 12/31/2024

View Audit 323607

Finding 501554 (2023-005)

Significant Deficiency 2023

City of Avon Park

FL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City has had staff attend Davis Bacon Training and is in the process of establishing interal controls and will review the certified payrolls prepared by our grant administrater. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501551 (2023-004)

Significant Deficiency 2023

City of Avon Park

FL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501538 (2023-002)

Significant Deficiency 2023

Housing Authority of Sunnyside, Washington

WA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.

View Audit 323592

Finding 501537 (2023-001)

Significant Deficiency 2023

Housing Authority of Sunnyside, Washington

WA

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.

View Audit 323592 Questioned Costs: $1

Finding 501508 (2023-002)

Significant Deficiency 2023

La Clinica Tepeyac

CO

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.303

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement w...

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has reviewed all of our internal controls to ensure all approvals are documented. The procedure has been updated to include preparing the draw documentation, entering accounts receivable invoice into the accounting system, which now requires an approval for all accounts receivable invoices. Once the accounts receivable invoices are approved in the accounting system then a drawdown can be requested in the payment management system

View Audit 323583

Finding 501500 (2023-001)

Significant Deficiency 2023

New Beginnings

WA

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action: Beginning in 2024, management will take minutes for its monthly meetings with program leads and accounting staff to document discussions of grant compliance matters including matching requirements. Projected Completion Date: December 31, 2024

View Audit 323570

Finding 501480 (2023-003)

Significant Deficiency 2023

Alamo Area Mutual Housing Association

TX

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors rega...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2023-003: Section 223(a)(7) HUD Insured Loan, Assistance Listing 14.135 - AAMHA Western Hills, LLC HUD Project No. 115-115888, AAMHA KPTP, LLC HUD Project No 115-35652 and Section 223(f) HUD Insured Loan, Assistance Listing 14.155 - AAMHA Calcasieu, LLC HUD Project No 115-11280Section 223(a)(7) HUD Insured Loan, Assistance Listing 14.135. Entity expenses and receipts were recorded on the incorrect project’s books. CORRECTIVE ACTION COMPLETED: a. AAMHA Western Hills, LLC - On April 24, 2024, $3,199 was received from an affiliate. b. AAMHA KPTP, LLC - During 2023, $16,321 was received from affiliates. On May 10, 2023, the Project received $8,027. c. AAMHA Calcasieu, LLC – On April 16, 2024, the Project received $5,869 from an affiliate. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by 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). Any questions regarding the above corrective action plan should be directed to Christine Drennon, Executive Director.

View Audit 323539 Questioned Costs: $1

Finding 501234 (2023-002)

Significant Deficiency 2023

Trempealeau County

WI

Reporting Significant Deficiency

Trempealeau County, being a small county, has limited resources in personnel to accomplish a multi-verification in the reporting process. We will use additional current employees in house to do the verification to make sure the reporting is accurate before submitting. Responsible Person: Paul L. Syv...

Trempealeau County, being a small county, has limited resources in personnel to accomplish a multi-verification in the reporting process. We will use additional current employees in house to do the verification to make sure the reporting is accurate before submitting. Responsible Person: Paul L. Syverson, County Clerk Anticipated Completion Date: We will attempt to begin the multiple verification process for the 2024 calendar year

View Audit 323515

Finding 501221 (2023-003)

Significant Deficiency 2023

State of Alabama

AL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 45 CFR Section 261 .63 requires the Alabama Department of Human Resources to submit a Work Verification Plan to the U.S. Department of Health and Human Services (HHS) for approval. The Alabama Department of Human Resources must comply with its approved Work Verification Plan to ensure accur...

Finding: 45 CFR Section 261 .63 requires the Alabama Department of Human Resources to submit a Work Verification Plan to the U.S. Department of Health and Human Services (HHS) for approval. The Alabama Department of Human Resources must comply with its approved Work Verification Plan to ensure accuracy in reporting work activities by work eligible individuals on the Temporary Assistance for Needy Families (TANF) Data Report. Data for work participation activities are used in calculating work participation rates. During our testing of 25 TANF cases, we found two cases in which the hours reported for an individual participating in a work activity were inaccurate. The Department of Human Resources failed to ensure accuracy of data for work participation activities which may result in an inaccurate work participation rate. This is a significant deficiency in internal controls. The Department of Human Resources did not have adequate procedures in place to ensure that the information included on the TANF Data Report is accurate. Recommendation: The Department of Human Resources should establish and maintain effective internal controls to ensure accuracy in reporting work activities by work-eligible individuals on the TANF Data Report. Response/Views: We disagree. The finding statement declares that the Department of Human Resources failed to ensure accuracy of data for work participation activities which may result in an inaccurate work participation rate. This is a significant deficiency in internal controls. The Department of Human Resources did not have adequate procedures in place to ensure that the information included on the TANF Data Report is accurate. We do agree with the findings of two cases "in which the hours reported for an individual participating in a work activity were inaccurate." We agree that the 2 of the 25 cases selected had the incorrect frequency for the number of employment hours entered which could potentially affect the work participation rate for Alabama. Corrective Action Planned: The two cases which involved an error in the frequency of the hours reported appear to be isolated and inadvertent in nature. Our policy requires verification and calculation of employment hours at the beginning of employment and reverification and calculation of employment hours in the fifth month of employment. Based on our JOBS policy, your review of 25 cases, potentially represents up to 200 calculations and your findings indicate only 2 calculation errors. Furthermore, our research indicates that the errors in the two cases addressed in your findings did not have an affect on the State's overall Work Participation Rate. Additionally, we believe our supervisory reviews as well as a percentage of record rereviews remain the best way to monitor accuracy of information entered in our system while basic and refresher training remains the course of prevention for information prior to entry into the system. Basic training for each new employee involves two weeks of intense, in person, interactive training. Refresher training or one to one support is provided as needed or requested by county staff. The official policy and automation helpdesk are staffed by specialists, who responds to questions daily. County consultants also perform re-reviews of the county's reviews and provide guidance as observed or requested. The stated purpose of these processes is to ensure systematic review of the work done in the family assistance program; to identify worker problems; to identify error trends and concentrations; and to monitor program performance. At the county level information from that process can be used for worker performance assessment, local corrective action, to train new workers, to identify areas of strengths and weaknesses of staff. At the State level the process provides information to monitor program performance to include identifying problems and error trends by county, region and statewide. Analysis of this data provides a way to determine training needs and to evaluate performance standards and the impact of program changes. The Division case record re-review process of the work of the supervisor provides yet another level of oversight to address the issues. Resulting corrective action from these reviews both at the County and State Office level can include additional individual worker or general staff training, program clarifications, as well as attention to the specific cases identified. Longstanding practice of such activity and experience tells us the process does prevent, detect, and correct errors. These errors have been discussed with the county worker and supervisor for case corrective action. Finally, DHR is in the final stages of development of a new TANF and JOBS system and we have requested that the hours of participation field require a question regarding the frequency of hours listed. Anticipated Completion Date: December 31, 2024. Contact Person(s): Fannie Ashley or Tessa Mitchell

View Audit 323486

Finding 501207 (2023-004)

Significant Deficiency 2023

Shasta Regional Transportation Agency

CA

Cash Management Reporting Significant Deficiency

Federal Agency: U.S. Department of Transportation Program/Cluster: Metropolitan Planning and Research Federal Assistance Listing Number: 20.505 Pass‐through: California Department of Transportation Award No. and Year: 74A0821, 2022/2023 Compliance Requirement: Reporting Type of Finding: Significant ...

Federal Agency: U.S. Department of Transportation Program/Cluster: Metropolitan Planning and Research Federal Assistance Listing Number: 20.505 Pass‐through: California Department of Transportation Award No. and Year: 74A0821, 2022/2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency over Compliance, Instance of Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Delay in Caltrans approving the first quarter request for reimbursement and progress reports until January 24, 2023, as well as additional staff time needed to prepare the narrative information, resulted in the submittal of the second quarter reports nine days after the due date of January 30, 2023. Caltrans District 2 staff were notified early that there would be a delay in the reporting and indicated this was acceptable. This is an extraordinary occurrence, as it is SRTA’s common practice to submit all required reports before the deadline. Corrective Action Plan: The Agency will send a memorandum to all staff to ensure timely reporting of required quarterly reports in accordance with the agency’s established policies and procedures and compliance with the Master Fund Transfer Agreement that is active at the time of submittal. The Agency will also create reminders on the shared agency calendar that will be set to automatically alert the executive director, CFO, OWP manager, and relevant staff, of the deadline to submit the quarterly narratives to further eliminate the risk of late reporting. Responsible Individual(s): Sean Tiedgen, Executive Director and Jessica Carlson, Chief Fiscal Officer Anticipated Completion Date: June 30, 2024

View Audit 323480

Finding 501206 (2023-002)

Significant Deficiency 2023

Ufcw Charity Foundation, Inc.

DC

Reporting Subrecipient Monitoring Significant Deficiency § 200.328 § 200.329

Finding 2023-002: Reportable Finding Considered a Significant Deficiency – Reporting Assistance Listing Number: 10.181 Agency: U.S. Department of Agriculture Program: Pandemic Relief Activities: Farm and Food Worker Relief Program (FFWR) Award Number: AM22FFWDC0002-02 Grant Years: 2023 Views of Resp...

Finding 2023-002: Reportable Finding Considered a Significant Deficiency – Reporting Assistance Listing Number: 10.181 Agency: U.S. Department of Agriculture Program: Pandemic Relief Activities: Farm and Food Worker Relief Program (FFWR) Award Number: AM22FFWDC0002-02 Grant Years: 2023 Views of Responsible Officials – We acknowledge the finding regarding the reconciliation of Form SF-425 for the period November 4, 2022, through April 3, 2023. The issue arose because the preparer did not properly reconcile financial records or obtain a secondary review prior to submission. We are committed to maintaining compliance with 2 CFR sections 200.328 and 200.329 and have already taken corrective steps. Corrective Actions – Root Cause Analysis: The deficiency was caused by the preparer’s failure to review and reconcile Form SF-425 with the financial records prior to submission. The preparer submitted the form without verifying the accuracy of the data. Revised Reporting and Review Process: • Action: We have implemented a formal review process where all Forms SF-425 are reconciled with the financial records before submission. This process includes: o The preparer reconciles the financial data with the underlying financial records. o A mandatory review by the Finance Director or another senior finance officer before submission. o Final approval is given by the Program Director and then the President. • Results: This process was successfully implemented for the April 4, 2023, through October 3, 2023, filing, significantly improving accuracy and compliance. • Responsible Person: The Finance Director is responsible for overseeing the reconciliation and review process. • Timeline: The new process is already in place and was followed for the second filing in 2023. Documentation of Review and Approval: • Action: All review and approval process steps are documented through email communications, ensuring that each step—from reconciliation to final approval—is tracked and recorded. • Responsible Person: The Finance Director ensures that email approvals are completed and stored as part of the official documentation. • Timeline: This documentation process is currently in place and was followed for the April 4, 2023, through October 3, 2023, submission. Conclusion: The corrective actions outlined above have been implemented and are already showing positive results, as demonstrated by the successful filing of the April 4, 2023, through October 3, 2023, From SF-425. By ensuring that every Form SF-425 is reconciled and reviewed before submission, we are confident that these measures will prevent future discrepancies. Completion Timeline: The revised review and approval process is fully implemented and has been successfully applied to the April 4, 2023, through October 3, 2023, filing.

View Audit 323477

Finding 501180 (2023-002)

Significant Deficiency 2023

Meeker Cooperative Light & Power Association

MN

Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.318 § 200.327

Contact Person – Scott Froemming Corrective Action Plan – Meeker Cooperative will create and implement a procurement policy that complies with state and local regulations as well as 2 CFR Part 200.317 through 200.327. Completion Date – October 31, 2024

View Audit 323429

Finding 501155 (2023-002)

Significant Deficiency 2023

Heal the Hero Foundation

AZ

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

Management will create a formal, written procurement policy. Management will also review the noncompetitive procurement procedures and will document how and why our vendor(s) meets these requirements, if applicable.

View Audit 323403

Finding 501084 (2023-003)

Significant Deficiency 2023

Pembina County Housing Authority

ND

HUD Housing Programs Significant Deficiency

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority’s management recognizes the deficiency and will corroborate with its financial institution to remediate the finding. Planned Completion Date for CAP Immediately.

View Audit 323357

Finding 501073 (2023-003)

Significant Deficiency 2023

Conejos County, Colorado

CO

Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-003: Forest Service Schools and Roads Cluster, Federal Assistance Listing No. 10.665 U.S. Department of Agriculture Passed through Colorado Department of Treasury Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Grant No.: Title land III Type off...

Finding 2023-003: Forest Service Schools and Roads Cluster, Federal Assistance Listing No. 10.665 U.S. Department of Agriculture Passed through Colorado Department of Treasury Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Grant No.: Title land III Type offinding: Internal Control (signicant deficiency) and Compliance (noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with the authorized uses portion of the Title III — County Funds Code. Action Taken: Policies and procedures will be compiled to ensure compliance with the authorized uses of the Title III funds. If there are questions regarding this plan, please call the responsible party listed below. Sincerely yours, Tressesa Martinez County Administrator Conejos County, Colorado

View Audit 323338

Finding 501056 (2023-002)

Significant Deficiency 2023

Petersburg Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

1.The inspector has attended an outsourced training from a reputable company that meetsthe HUD requirements and certification criteria. HQS includes requirements for allhousing types, including single and multi-family dwelling units, as well as specificrequirements for special housing types such as ...

1.The inspector has attended an outsourced training from a reputable company that meetsthe HUD requirements and certification criteria. HQS includes requirements for allhousing types, including single and multi-family dwelling units, as well as specificrequirements for special housing types such as manufactured homes. 2.The Housing Authority HCV supervisor will implement greater oversight over theHousing Quality Standards by reinforcing the quality controls and monitoring failedinspection to improve on the standards mandated by HUD regarding biannual inspectionsand failed inspections.

View Audit 323315

Finding 501055 (2023-001)

Significant Deficiency 2023

Petersburg Redevelopment and Housing Authority

VA

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

The Authority concurs with the findings in that PRHA’s Housing Choice Voucher program didn’t provide the EIV Income Report within 120 days for at least one tenant and the PRHA’s HCVP failed to document the biannual Housing Quality Standards (HQS) inspections for two units in accordance with the PHA’...

The Authority concurs with the findings in that PRHA’s Housing Choice Voucher program didn’t provide the EIV Income Report within 120 days for at least one tenant and the PRHA’s HCVP failed to document the biannual Housing Quality Standards (HQS) inspections for two units in accordance with the PHA’S Administrative Plan. The following corrective actions are for the EIV Income Report findings: 1.The HCV staff reviewed the tenant’s files. 2.The EIV policy and procedure has been reiterated to each staff member. 3.Internal controls have been discussed and assigned to ensure the EIV Income Reportswill be run within 120 days of the tenant’s lease date.

View Audit 323315

Finding 501051 (2023-005)

Significant Deficiency 2023

Forum for Cultural Engagement, Inc.

NY

Cash Management Reporting Significant Deficiency § 200.303

Views of Responsible Officials and Action Taken: FCE implemented new internal controls in the fourth quarter of 2023 and has continued to document all draw down requests, review thereof, and approvals.

View Audit 323314

Finding 501049 (2023-003)

Significant Deficiency 2023

Forum for Cultural Engagement, Inc.

NY

Reporting Material Weakness Significant Deficiency § 200.508

Views of Responsible Officials and Action Taken: FCE agrees with the finding and has implemented a corrective action plan that requires the accounting and reporting to be performed by an outside CPA firm with expertise in accrual basis accounting, cost allocation and grant accounting concepts. Durin...

Views of Responsible Officials and Action Taken: FCE agrees with the finding and has implemented a corrective action plan that requires the accounting and reporting to be performed by an outside CPA firm with expertise in accrual basis accounting, cost allocation and grant accounting concepts. During FCE’s monthly financial review, we examine each grant/class level in QB, ensuring that expenses are properly charged to the correct grant in the correct period of performance.

View Audit 323314

Corrective Action Plans

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