Corrective Action Plans

Finding 404194 (2023-001)

Significant Deficiency 2023

Dalton Senior Housing, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant.

View Audit 310967

Finding 404193 (2023-001)

Significant Deficiency 2023

North Iowa Community Action Organization

IA

Period of Performance Significant Deficiency

U. S Department of Health and Human Services North Iowa Community Action Organization respectfully submits the following corrective action plan for the year ended September 30, 2023 Audit period: October 01, 2022 to September 30, 2023 The findings from the schedule of findings and questioned cost...

U. S Department of Health and Human Services North Iowa Community Action Organization respectfully submits the following corrective action plan for the year ended September 30, 2023 Audit period: October 01, 2022 to September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Name(s) of the contact person(s) responsible for corrective action: Cindy Davis, Executive Director. Planned completion date for corrective action plan: year ended September 30, 2024

View Audit 310966

Finding 404132 (2023-001)

Significant Deficiency 2023

Hias & Council Migration Service of Philadelphia

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management agrees with the finding and has taken corrective action by purchasing and implementing software which will track the employee’s actual time spent. This software was placed in service on October 1, 2023.

View Audit 310920

Finding 404124 (2023-001)

Significant Deficiency 2023

Wayne County Healthy Communities

MI

Significant Deficiency

In response to the audit finding for fiscal year 2023, Wayne County Healthy Communities has implemented processes and procedures to address the finding. • Finding Number 2023-01 WCHC Management agrees with the finding and will conduct a review of the current process for data intake and application o...

In response to the audit finding for fiscal year 2023, Wayne County Healthy Communities has implemented processes and procedures to address the finding. • Finding Number 2023-01 WCHC Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record [EHR] system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors. Anticipated Completion Date: December 15, 2024 Individuals Responsible: Amaal Haimout, Chief Operating Officer Jawan Simpson, Chief Financial Officer

View Audit 310909

Finding 404123 (2023-002)

Significant Deficiency 2023

Hampton Roads Community Action Program, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Reporting

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Cluster- Federal Assistance Listing Number 93.600 - Significant Deficiency in Internal Control over Allowable Costs Recommendation: Internal Controls should be implemented around expense cutoff to ensure all expenses relate to the appropria...

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Cluster- Federal Assistance Listing Number 93.600 - Significant Deficiency in Internal Control over Allowable Costs Recommendation: Internal Controls should be implemented around expense cutoff to ensure all expenses relate to the appropriate period, or in this case, school year. Action taken: We concur with the recommendation. On May 30, 2024, HRCAP drafted Accounting Policy 3.10 to be reviewed for addition to the Finance Policy Manual. This policy would serve to provide internal control procedures for grant-related transactions in accordance with Generally Accepted Accounting Principles (GAAP). Specifically, it outlines precise year end and cut-off procedures tailored to grant revenue and expenses, emphasizing the critical importance of recording these transactions within the appropriate grant period. Sincerely yours, Audrea Lambert, Chief Financial Officer

View Audit 310907 Questioned Costs: $1

Finding 404118 (2023-003)

Significant Deficiency 2023

Veterans, Inc. and Affiliate

MA

Cash Management Reporting Significant Deficiency

Audit Finding Reference: 2023-003 Internal Controls Over Cash Management and Reporting Planned Corrective Action: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, i...

Audit Finding Reference: 2023-003 Internal Controls Over Cash Management and Reporting Planned Corrective Action: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. a. Cash Drawdowns: i. Currently, all cash drawdowns are prepared by our grant accountant; and reviewed and approved verbally by our grant manager. In addition, all cash drawdowns are reviewed and approved by the national office of the grantor. Going forward, prior to the submission to the national office for approval, the cash drawdowns will be reviewed and approved via email or signature by upper management. b. Financial Reporting: i. Currently, all financial reports (FFR; SF-425; etc.) are prepared by our grant manager, with the assistance of information obtained from our grant accountant from the general ledger. These reports are reviewed and approved verbally by our Vice President of Finance, Development and Administration. In addition, all financial reports are reviewed and approved by the national office of the grantor. Going forward, prior to submitting the reports to the national office for approval, the reports will be reviewed and approved via email or signature by upper management. c. Performance Reporting: i. Performance reports are prepared by the grant lead, and verbally approved by their manager. Managers are copied on the emails to the Federal Office, verifying their approval of the report. Going forward, prior to submitting to the national office for approval, the reports will be reviewed and approved via email or signature by upper management. Planned Implementation Date of Corrective Action: 06/01/2024 Person Responsible for Corrective Action: Vice President – Finance, Development & Administration

View Audit 310900

Finding 404115 (2023-002)

Significant Deficiency 2023

Veterans, Inc. and Affiliate

MA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Audit Finding Reference: 2023-002 Internal Controls Over Disbursements Planned Corrective Action: No documented review of employee reimbursements charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evide...

Audit Finding Reference: 2023-002 Internal Controls Over Disbursements Planned Corrective Action: No documented review of employee reimbursements charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. All employee reimbursement expenses are reviewed and approved by the employee’s direct manager, within the payroll system (Paylocity) prior to processing payment (with bi-weekly payroll). In addition, the grant accountant and grant manager will review the timesheets and allocation of employee expenses to confirm that they agree. The approval is submitted via email to the payroll administrator for processing of the payroll. The payroll administrator will create the journal entry in the general ledger from the approval worksheet. In addition, with the implementation of our new general ledger system, the entries are reviewed and approved within the general ledger system by upper management. No documented review of payroll charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. Payroll has multiple levels of approval. In FY23, the payroll folder, that includes timesheets, grant allocations, and payroll register, would be submitted for approval to the accounting manager. The accounting manager would review and approve payroll and return the folder to the payroll administrator for payroll submission to the payroll company. Starting in FY24, payroll would be submitted via email to the grant accountant, grant manager, and the assistant controller for multiple levels of review and approval. Corrections and approvals are done via email. In addition to the email approvals, upper management approves payroll by initialing the last page of the payroll register after a complete review. Furthermore, with the implementation of our new general ledger system, the entries are reviewed and approved within the general ledger system by upper management. Planned Implementation Date of Corrective Action: 02/01/2024 Person Responsible for Corrective Action: Vice President – Finance, Development & Administration

View Audit 310900

Finding 404112 (2023-004)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Significant Deficiency

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance...

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance Accountant to review activity and close the month. All reporting is now filed timely with proper documented review.

View Audit 310898

Finding 404106 (2023-002)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Cash Management Significant Deficiency

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will rec...

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will reconcile federal programs to the passthrough agencies 9 months into the fiscal year at a minimum as part of the preparation of the SEFA report.

View Audit 310898

Finding 403965 (2023-003)

Significant Deficiency 2023

Disability Rights Washington

WA

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.328

Corrective Action: As part of DRW’s internal control revision, we will enhance policies and practices associated with reporting including the semi-annual SF-425. Steps: 1. DRW will review current systems and tools in use for reporting and complying with Federal award reporting requirements and modif...

Corrective Action: As part of DRW’s internal control revision, we will enhance policies and practices associated with reporting including the semi-annual SF-425. Steps: 1. DRW will review current systems and tools in use for reporting and complying with Federal award reporting requirements and modify or implement systems or tools that are more reliably accurate than current systems and tools. 2. DRW will implement internal controls that require the preparation and review of federal reporting requirements by two distinct people at DRW. 3. DRW will implement a reporting calendar and review regularly to ensure activities including preparation and review are being performed regularly and consistently. Anticipated completion September 30, 2024.

View Audit 310821

Finding 403910 (2023-001)

Significant Deficiency 2023

Maverick County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The Count...

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The County has experienced a rotation of County Auditor position for the past 6 years, within 2-year term each. Unfortunately, the American Rescue Plan Act (ARPA) was 100% handled by former County Auditor Sonia Junfin. The reporting submission was affected due to her resignation, but only for the quarter ending 12/31/2022. Corrective Actions: • Designate Access: During the 2nd Quarter of Fiscal Year 2023, the County ensured that not only the Auditor has access, at least one Assistant County auditor has access to the required information and system for report submission. • Cross-Training Program: During the 2nd Quarter of Fiscal Year 2023, the County implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. • Designated Responsibility: During the 2nd Quarter of Fiscal Year 2023, the County designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the County established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the County has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: February 02, 2023.

View Audit 310796

Finding 403886 (2023-002)

Significant Deficiency 2023

Addiction Treatment Services, Inc.

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Written Policies Required by the Uniform Guidance. Auditor Description of Condition and Effect. The Organization lacks written policies around federal awards for payments, procurement, and allowability of costs charged to federal programs. The Organization is exposed to an increased risk of noncompl...

Written Policies Required by the Uniform Guidance. Auditor Description of Condition and Effect. The Organization lacks written policies around federal awards for payments, procurement, and allowability of costs charged to federal programs. The Organization is exposed to an increased risk of noncompliance due to a lack of established written policies. Auditor Recommendation. The Organization should establish written policies that address how payments, procurement, and allowability of costs charged to federal programs are handled for federal awards. Corrective Action. The Organization is reviewing their policies and drafting new policies to address these areas. Anticipated Completion Date. September 30, 2024

View Audit 310759

Finding 403860 (2023-007)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403859 (2023-006)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance d...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403856 (2023-005)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Reporting Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will implement processes to ensure that HUD 50058 submissions are uploaded in accordance with HUD regulations. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403814 (2023-005)

Significant Deficiency 2023

Institute for Sustainable Communities, Affiliate and Subsidiary

VT

Reporting Cash Management Significant Deficiency

Management agrees with the recommendations. We are revising the Financial Management policies and procedures to ensure that the separation of duties is clear, and the report preparation and review process complies with this recommendation.

View Audit 310730

Finding 403813 (2023-004)

Significant Deficiency 2023

Institute for Sustainable Communities, Affiliate and Subsidiary

VT

Cash Management Period of Performance Significant Deficiency § 200.303

Management agrees with the recommendations. We are revising our Award Management policies to ensure the closeout procedures are clear and comply with this recommendation. We will ensure that all relevant teams are part of the closeout planning process to ensure expenses are planned for and allocated...

Management agrees with the recommendations. We are revising our Award Management policies to ensure the closeout procedures are clear and comply with this recommendation. We will ensure that all relevant teams are part of the closeout planning process to ensure expenses are planned for and allocated correctly within the period of performance. We also established a Grants Compliance Team that will be responsible for the compliance oversight of awards from inception to closeout.

View Audit 310730

Finding 403704 (2023-003)

Significant Deficiency 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's fi...

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's file as part of the HRIS.

View Audit 310726 Questioned Costs: $1

Finding 403701 (2023-001)

Significant Deficiency 2023

Washington City Orphan Asylum Dba Hillcrest Children's Center

DC

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

We acknowledge the findings from the audit of our federal grants award, specifically the insufficient documentation of time and effort for one of our employees. We understand the importance of adhering to 2 CFR part 200.430 of the Uniform Guidance and regret any discrepancies that occurred. The sing...

We acknowledge the findings from the audit of our federal grants award, specifically the insufficient documentation of time and effort for one of our employees. We understand the importance of adhering to 2 CFR part 200.430 of the Uniform Guidance and regret any discrepancies that occurred. The single discrepancy noted related to a new employee that was hired for the federal grant a month and half before the end of the grant year. The variance resulted from an inadvertent payroll coding error in the payroll system, where the employee’s time and effort for the grant was miscoded. We appreciate the opportunity to address this finding and are committed to preventing its recurrence. Below, please find the detailed corrective action plan with timelines and responsible parties. Corrective Action Plan 1 Review and Correction: - We wish to assure you that this was an isolated incident resulting from a clerical oversight. As soon as the discrepancy was brought to our attention, corrective measures were promptly taken. The incorrect coding has been rectified in the payroll system. - Further, we have reviewed the documentation for the employee in question to established that the employee subsequent records accurately reflected the time and effort spent on the federal program. 2 Policy Review and Update: - We have reviewed our time and effort documentation procedures to ensure they align with federal requirements and would consistently lead to a fair and accurate time and effort allocation. - We noted that our current policy and procedures are adequate but can be strengthened further by a more effective supervisory review of time sheets for each employee assigned to a federal grant. - Nevertheless, all changes in policies and procedures that result in our continuous review will be documented and communicated to relevant personnel. - Updated procedures will be incorporated into our organizational handbook and made accessible to all staff members. - Further, we will ensure federal program managers are aware of any changes in regulations or requirements. This proactive approach will help us stay updated and adjust our procedures accordingly. 3 Staff Training: - We will, additionally, require all staff involved in federal grants to undergo quarterly training to reinforce the importance of accurate time and effort reporting. This training will cover the proper use of our time reporting system and the necessity of aligning it with accounting records. Our training sessions will cover the requirements of 2 CFR part 200.430 and the specific procedures that must be followed to maintain compliance. 4 Enhanced Oversight and Monitoring: - A system of regular internal audits will be established to monitor the compliance of time and effort documentation. - These audits will be conducted quarterly, and any discrepancies will be promptly addressed to ensure continuous compliance. 5 Continuous Improvement: - We commit to continuously improving our processes and controls related to federal grant management. This will include seeking feedback from our staff and auditors to identify areas for further enhancement. We believe that these corrective actions address the identified deficiency and goes beyond with additional effort to enhance our compliance environment. As a company, we are committed to maintaining the highest standards of accuracy and accountability to manage our federal funds.

View Audit 310722

Finding 403699 (2023-001)

Significant Deficiency 2023

Timber Hills Housing of Prentiss County

MS

HUD Housing Programs Significant Deficiency

U. S. Department of Housing and Urban Development Timber Hills Housing of Prentiss County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Su...

U. S. Department of Housing and Urban Development Timber Hills Housing of Prentiss County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2023 Audit Finding Reference: 2023-001 Planned Corrective Action: Management will complete an updated housing assistance payment voucher and ensure that receivables are reconciled monthly to ensure that this is not duplicated in the future. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362.

View Audit 310719

Finding 403648 (2023-002)

Significant Deficiency 2023

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Cash Management Reporting

Finding Reference Number: 2023-02 Description of Finding: Transportation reports were not submitted timely to the DOT per the grant agreement. Statement of Concurrence or Nonconcurrence: The agency does not concur with this Finding Corrective Action: Quarterly reporting and financial reporting are n...

Finding Reference Number: 2023-02 Description of Finding: Transportation reports were not submitted timely to the DOT per the grant agreement. Statement of Concurrence or Nonconcurrence: The agency does not concur with this Finding Corrective Action: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2024

View Audit 310684

Finding 403599 (2023-001)

Significant Deficiency 2023

McLeod Health

SC

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding Number: 2023-001 Condition: The Organization had a control to review the allowable expenses identified under this award; however, the control was ineffective and resulted in the inclusion of a duplicate invoice in the portal submission. Planned Corrective Action: An additional review process...

Finding Number: 2023-001 Condition: The Organization had a control to review the allowable expenses identified under this award; however, the control was ineffective and resulted in the inclusion of a duplicate invoice in the portal submission. Planned Corrective Action: An additional review process for duplicate invoice numbers will be included going forward after our contracted reviewer performs their review. Contact person responsible for corrective action: Mark Cameron Anticipated Completion Date: 7/1/2024

View Audit 310615 Questioned Costs: $1

Finding 403577 (2023-002)

Significant Deficiency 2023

Nevada Legal Services, Inc.

NV

Equipment & Real Property Management Special Tests & Provisions Procurement, Suspension & Debarment

Nevada Legal Services, Inc. agrees with the finding. An inventory will be done annually as part of the year-end close. This will be reconciled to the fixed assets in the general ledger accounts and property subsidiary ledgers. The inventory will be done in accordance with the requirements of the new...

Nevada Legal Services, Inc. agrees with the finding. An inventory will be done annually as part of the year-end close. This will be reconciled to the fixed assets in the general ledger accounts and property subsidiary ledgers. The inventory will be done in accordance with the requirements of the new LSC Financial Guide. Proposed Completion Date: With the December 31, 2024, year-end close.

View Audit 310608

Finding 403497 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Kings

CA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

2023-01 Reporting Financial Data Schedule not submitted timely Corrective Action Plan: To address the shortcomings identified in Finding 2023-01, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement...

2023-01 Reporting Financial Data Schedule not submitted timely Corrective Action Plan: To address the shortcomings identified in Finding 2023-01, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and endure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. Anticipated Completion Date: Currently in progress September 30, 2024, unaudited submission will be completed by November 30, 2024.

View Audit 310581

Finding 403495 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Madera

CA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2023-002, the Authority commits to a targeted action plan aimed at ensuring timely co...

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2023-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the continued engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By continuing to leverage this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The fee accountant will continue to conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations This decisive action, centered around the expertise of the fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.

View Audit 310580

Corrective Action Plans

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