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Corrective Action Plans

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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.
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
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.
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.
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.
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.
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 1218182 (2020-004)
Material Weakness 2020
NEW ENGLAND FOUNDATION FOR THE ARTS, INC.
MA
Significant Deficiency Internal Control / Segregation of Duties § 200.512
2020-004 Timely Filing Planned Action: Once NEFA has caught up on single audits we will do your single audits in tandem with our financial audits. Planned Implementation Date of Corrective Action: August 31, 2026 Person Responsible for Corrective Action: Joseph Sweeney, Director of Finance
2020-004 Timely Filing Planned Action: Once NEFA has caught up on single audits we will do your single audits in tandem with our financial audits. Planned Implementation Date of Corrective Action: August 31, 2026 Person Responsible for Corrective Action: Joseph Sweeney, Director of Finance
View Audit 404413
Finding 1218180 (2020-002)
Material Weakness 2020
NEW ENGLAND FOUNDATION FOR THE ARTS, INC.
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency
2020-002 Document Policies and Procedures Over Federal Awards  Determination of allowable costs  Employee travel  Subrecipient monitoring and management Planned Action: By August 31, 2026, NEFA’s overall Policies and Procedures will include specific policies for the three areas noted above. Plann...
2020-002 Document Policies and Procedures Over Federal Awards  Determination of allowable costs  Employee travel  Subrecipient monitoring and management Planned Action: By August 31, 2026, NEFA’s overall Policies and Procedures will include specific policies for the three areas noted above. Planned Implementation Date of Corrective Action: August 31, 2026 Person Responsible for Corrective Action: Joseph Sweeney, Director of Finance
View Audit 404413
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.
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.
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
Finding 569323 (2020-001)
Significant Deficiency 2020
St. Croix Chippewa Housing Authority
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency
2020-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at leas...
2020-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at least the signature of one Tribal Council member. Further, individuals who benefit from the loan program should not have complete discretion over recording and processing of advances and repayment. We recommend a complete list of outstanding balances be presented to the Tribal Council, or its designee, for continued monitoring. Action Taken: The SCCHA discontinued the Loan Program as of November 2019. A complete list of balances owed has been submitted to the Tribal Council with the outstanding balances of those whom had signatory authority forwarded to the St. Croix Tribal Court for further repayment actions.
View Audit 360843
Finding 505141 (2020-004)
Significant Deficiency 2020
Development Bank of American Samoa
AS
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency
Segregation of Duties Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Ruth Matagi Corrective Action: Due to the COVID-19 pandemic, DBAS had to wor...
Segregation of Duties Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Ruth Matagi Corrective Action: Due to the COVID-19 pandemic, DBAS had to work a staggered schedule for the staff to include vulnerable employees who are 60+ year olds (management) to work remotely from home. Two of the signors fall under this category. DBAS will ensure and enforce proper segregation of duties will be followed. Loan approval and check signer controls will be reviewed and revised to ensure segregation of duties concerns are mitigated moving forward. Proposed Completion Date: Ongoing
View Audit 327808
Finding 505140 (2020-003)
Significant Deficiency 2020
Development Bank of American Samoa
AS
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
General Disbursements Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Venetta Holi Corrective Action: DBAS will establish a set procedure to follo...
General Disbursements Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Venetta Holi Corrective Action: DBAS will establish a set procedure to follow both Finance Department and Loans Department and ensure approval procedures are followed through before loan disbursements are issued. Proposed Completion Date: Ongoing
View Audit 327808
Finding 502152 (2020-004)
Significant Deficiency 2020
American Association of Physics Teachers, Inc.
MD
Matching / Level of Effort / Earmarking Significant Deficiency § 200.303
Finding 2020-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 ...
Finding 2020-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1726113 (8/1/2017 – 9/30/2023)Condition: Payroll approvals for individuals are not always made by individuals who are the employee's supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correclty reflect the employee's assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO
View Audit 324369
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