Corrective Action Plans

Finding 7724 (2021-007)

Significant Deficiency 2021

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end...

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end. The U.S. Department of Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly Report will meet this ongoing reporting requirement which are due no later than 10 days after the end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. Recommendation: We recommend management should review the process for submitting CDBG reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Deputy Controller of Grant Accounting will provide training to grant funded-departments to stress the importance of compliance with grant requirements including reporting requirements. The Grant Accountant will regular reviews of each department to ensure required reporting is County of Montgomery November 27, 2023 submitted on time and will work with non-compliant departments to establish a corrective action plan for late reporting. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7723 (2021-006)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year corre...

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on the program year instead of the county's fiscal year. Recommendation: We recommend management reviews the process of recording federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A Deputy Controller of Grant Accounting was hired in February 2023 and is responsible for establishing processes, providing training, and working with grant-funded departments to ensure the proper recording of federal expenditures. The County is reviewing and updating the post-award Grant Accounting Policies including the treatment of grant expenditures and revenues to ensure a consistent grant accounting process. The process for recording federal expenditures will be formalized and regular training and oversight will be provided to County grant staff to ensure that federal grant expenditures reported on the SEFA are reported on the accrual basis. Continued utilization of the Infor Grant Management System, including the assignment of individual Project Codes to each grant, will allow department grant staff to identify and isolate federal expenditures in Infor. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7722 (2021-004)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single aud...

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single audit and reporting package was delayed for the year ended December 31, 2021, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is implementing best practices in grant administration to ensure the timely submission of the Single Audit. A Deputy Controller, Grant Accounting was hired in February 2023. This position provides oversight, training, communications and regular review of grant receivables and expenditures, along with their inclusion in the General Ledger. Additionally, continued use of Infor’s grant management system and Project codes will increase efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and will continue to roll out this system to departments who receive grants but not yet utilizing the system to track their grants. Immediately upon completion of the 2021 SEFA in May 2023, the County invested in additional temporary accounting staff to assist with preparation of the 2022 SEFA, which is complete as of November 2023. We will work with CLA to ensure the 2022 Single Audit can be completed timely with a submission goal of mid-2023. County staff will begin preparation of the 2023 SEFA in early 2024 and will work with CLA toward an on-time submission of the 2023 Single Audit by September 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Dean Dortone Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7622 (2021-004)

Significant Deficiency 2021

Memorial Hospital of Texas County Authority

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

See corrective action plan for finding 2021‐002 and 2021‐003. 2021-002 In FY 2020, the Authority implemented procedures requiring a payment request form approval form be included with all cash disbursements documenting the levels of approval required for each invoice, which must be attached and ke...

See corrective action plan for finding 2021‐002 and 2021‐003. 2021-002 In FY 2020, the Authority implemented procedures requiring a payment request form approval form be included with all cash disbursements documenting the levels of approval required for each invoice, which must be attached and kept with the invoice and check stub. No payments should be processed by Accounts Payable without the properly completed payment request form. Action: 1) Written policy will be created by accounting department and communicated to both leadership team and accounting department. 2021-003 It is not cost effective for the Authority to justify staffing the number of positions necessary to have proper segregation of duties over cash disbursements. The Authority is aware of the lack of segregation of duties. The Board of Trustees and management will keep close supervision and review of accounting information as best means of preventing and detecting errors and irregularities.

View Audit 10000

Finding 6624 (2021-007)

Significant Deficiency 2021

Sunny Vista Living Center

CO

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

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization co...

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization concurs with this recommendation. Management will review calculations and supporting documentation for all expenditures for federal awards to ensure accuracy in future reporting.

View Audit 8554

Finding 6623 (2021-006)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization con...

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization concurs with this recommendation. Management will implement a control over the preparation and review over the completion and submission of the special reports to the government website. The submission will be prepared and documented and will be reviewed by another experienced individual. Any comments will be documented and followed up by staff documenting and evidencing the review.

View Audit 8554

Finding 6622 (2021-005)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

We recommend the Organization put processes in place over reporting to ensure timely submission of the audit report. The Organization concurs with this recommendation. Management will put processes into place to ensure timely submission of the audit report prior to the reporting deadline.

View Audit 8554

Finding 6206 (2021-002)

Material Weakness 2021

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/plan...

Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP will continue to utilize quality control measures to conduct quality control reviews of 100% of eligibility determinations to ensure documentation is complete, accurate and available for audit. HCVP has coordinated staff trainings for file protocols to be completed by May 30, 2023. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023 and on a periodic basis

View Audit 8175

Finding 5762 (2021-001)

Significant Deficiency 2021

Stebbins Community Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.

View Audit 7846

Finding 2706 (2021-001)

None 2021

Neighborhood Healthsource

MN

Reporting Significant Deficiency

Completing the 2021 audit on a timely basis was compromised by the Covid pandemic and its effect on staffing. With the 2021 audit being so late, this will also impact the timeliness of the 2022 audit. It will not be completed in time to upload the SFSAC by the 9/30/23 deadline. Responsible party is...

Completing the 2021 audit on a timely basis was compromised by the Covid pandemic and its effect on staffing. With the 2021 audit being so late, this will also impact the timeliness of the 2022 audit. It will not be completed in time to upload the SFSAC by the 9/30/23 deadline. Responsible party is Curt Engels, Finance Director and estimated completion is ongoing.

View Audit 4573

Finding 2692 (2021-007)

Significant Deficiency 2021

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: The...

Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure the federal program managers review the requirements of the Federal Funding Accountability and Transparency Act Requirements, and take the webinars and training through HUD, U.S Department of Education, and/or NCDA. In addition, Federal Programs Desk Guides and subrecipient agreements will be updated to include language regarding requirements of the Federal Funding Accountability and Transparency Act. Name(s) of the contact person(s) responsible for corrective action: Stephanie Green Planned completion date for corrective action plan: Please note that our expected completion date is December 31, 2023

View Audit 4551

Finding 2685 (2021-004)

Significant Deficiency 2021

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Exp...

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In response to this finding, we have taken action by assigning the Program Manager of Owner Services with the responsibility of ensuring that inspections are conducted within the designated timeframes. Additionally, it is their responsibility to guarantee that no Housing Assistance Payment (HAP) is issued for units that do not pass housing inspections. This deliberate assignment of responsibilities ensures clear accountability for compliance with inspection timelines and HAP issuance. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson Planned completion date for corrective action plan: This process will be implemented beginning November 1, 2023.

View Audit 4551 Questioned Costs: $1

Finding 2682 (2021-003)

Significant Deficiency 2021

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Recommendation: We recommend that the Agency designate an individual to review HQS inspections to assure they are done in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have devised a compreh...

Recommendation: We recommend that the Agency designate an individual to review HQS inspections to assure they are done in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have devised a comprehensive training plan focused on scheduling re-inspections and abatements. Our staff has undergone training in accordance with this plan, and supervisors will be responsible for monitoring and providing necessary follow-ups. Furthermore, our staff engages in routine meetings with the contractor responsible for inspection scheduling and completion. These regular meetings will now include a review of inspection schedules to guarantee that no inspections are overlooked. Name(s) of the contact person(s) responsible for corrective action: Troy Lynch Planned completion date for corrective action plan: New staff members were assigned to this task, and their training was successfully concluded by August 7, 2023.

View Audit 4551 Questioned Costs: $1

Finding 2679 (2021-002)

Significant Deficiency 2021

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have bee...

Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have introduced a revised approach for the allocation of recertifications to individual caseworkers instead of the caseload as a whole. This change ensures that recertifications, initially assigned to caseworkers with temporarily vacant caseloads, will be promptly reassigned to other available staff members. Moreover, we have established a robust monitoring process for supervisors to oversee the workload and track the progress of their respective teams. Name(s) of the contact person(s) responsible for corrective action: Melanie Olsen Planned completion date for corrective action plan: These measures have been effectively implemented since July 1, 2023.

View Audit 4551 Questioned Costs: $1

Finding 2056 (2021-004)

Significant Deficiency 2021

Elkhart and St. Joseph Counties Head Start Consortium

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate. See anticipated timeline of the procedures below.

View Audit 3569

Finding 2016 (2021-002)

Significant Deficiency 2021

Public Buildings Authority

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Due to goverments closurses tha ocurred during he pandemic, it was impossible to obtain the internal and external information to cumply with the established requirements.

View Audit 3515

Finding 532 (2021-006)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055 Questioned Costs: $1

Finding 531 (2021-005)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

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

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Ta...

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Taken: EPHCC complied with all of the mandatory trainings, but in 2021 ther were held virtually due to COVID and there was no travel documentation. EPHCC is committed to continuing to follow our policy to ensure all mandatory trainings held are attended. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Has already been implemented.

View Audit 1055

Finding 530 (2021-004)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the...

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the preparer. Action Taken: EPHCC will have an addendum to the bank reconciliation process to ensure that after it is reviewed by someone other than the preparer, the reconciliation is signed to have a documentation trail for verificationpurposes. Responsible Official: Chief Financial Officer, Lizabeth Romero. Timeline for Implentation: Effective by April 2023.

View Audit 1055

Finding 355 (2021-004)

Significant Deficiency 2021

Wicomico County Housing Authority

MD

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Views of Responsible Officials: The Authority has addressed this finding. The Bank has signed the depository agreements effective March 30, 2022.

View Audit 724

Finding 352 (2021-001)

Significant Deficiency 2021

Wicomico County Housing Authority

MD

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.

View Audit 724

Finding 1165504 (2020-001)

Material Weakness 2020

New Directions, Inc.

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.

View Audit 376223

Finding 1161838 (2020-006)

Material Weakness 2020

City of Mount Vernon

NY

Reporting Significant Deficiency

Management Response: This issue is tied to the multi-year delay in completing audits. The City has implemented stricter internal controls to ensure timely submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse immediately after each year’s audit is finalized....

Management Response: This issue is tied to the multi-year delay in completing audits. The City has implemented stricter internal controls to ensure timely submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse immediately after each year’s audit is finalized. These improvements will be evident in the 2023 audit cycle.

View Audit 371774

Finding 1161636 (2020-003)

Material Weakness 2020

L.b.s.h. Housing Corporation

NY

Significant Deficiency

See 2020-001.

View Audit 371524

Finding 569332 (2020-010)

Significant Deficiency 2020

St. Croix Chippewa Housing Authority

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency

2020-010 Inventory Significant Deficiency Recommendation: Management should use a quarterly physical count as a starting point, track purchases and uses of inventory throughout the quarter in order to calculate the inventory balance that should be on hand at the end of the quarter. Management should...

2020-010 Inventory Significant Deficiency Recommendation: Management should use a quarterly physical count as a starting point, track purchases and uses of inventory throughout the quarter in order to calculate the inventory balance that should be on hand at the end of the quarter. Management should then compare the calculated ending inventory against the related quarterly physical count and determine if there are any large variances that require further investigation. Written policies and procedures should be adopted accordingly. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Corrective Action Plans

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