Corrective Action Plans

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Finding 2023-003 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Procurement, suspension and debarment Type o...
Finding 2023-003 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Procurement, suspension and debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Instance of Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees. The City has already modified its procedures to ensure that the debarment status of a vendor at the time of entering into the contract/agreement is reviewed and the evidence is retained. The City’s Professional Services Agreement template already included a clause regarding debarment status, however, the Public Works Contract template did not explicitly require it in all instances. The City updated the Public Works Contract template to include a suspension/debarment certification form as one of the required documents. The Public Works Contract checklist includes a requirement to keep the certification form and the evidence check from sam.gov in the Project File. Responsible Individual(s): Olga Tikhomirova, Director of Finance Anticipated Completion Date: September 2024
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: ...
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials and Planned Corrective Actions: Domestic Abuse Intervention Services, Inc. agrees with the finding. DAIS will implement effective and written procedures and training for the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting. The written procedures will explicitly lay out the processes for review and approval of each of these compliance components per each federal Assistance Listing that DAIS receives. The Director of Administration will use the most up to date 2 CFR Part 200, Appendix XI - Compliance Supplement to identify the specific compliance requirements for each of the Assistance Listings and create the written procedures. All reviews and approvals will also be documented henceforth. Shawn Walker, Director of Administration, will oversee the implementation of this corrective action.
Condition – Peak Vista (“the Organization”) determines the sliding fee discount charged to patients based on the patient’s annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was i...
Condition – Peak Vista (“the Organization”) determines the sliding fee discount charged to patients based on the patient’s annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the guideline. Recommendation – We recommend that the Organization's procedures be strengthened to ensure income is properly verified and adequately documented and retained. The Organization should strengthen processes surrounding monitoring of the program to ensure the Organization’s policies are consistently and properly applied. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. All teams engaged in the enrollment and eligibility process, including our Enrollment, Reception, and Billing teams will be retrained on the process with emphasis on proper documentation. The Organization management plans to incorporate into our quality assurance audits the documentation for single service date discount applications and provide feedback and retraining as necessary to staff as needed. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendation and have developed a plan for addressing this issue. Person Responsible for Corrective Action Plan – Ryan Spillane, Chief Financial Officer Corrective Action Plan – Ryan Spillane, Deputy Chief Financial Officer
View Audit 304236 Questioned Costs: $1
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Dana Wall Position: Director of Accounting Telephone number: 412-578-7872 C...
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Dana Wall Position: Director of Accounting Telephone number: 412-578-7872 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2023-001: As of December 31, 2023, the Corporation has not made the required payment of 50% of available surplus cash from the prior fiscal period. Comments on the Finding and Each Recommendation: The delinquent payment should be made to HUD and future required payments should be made within the time period defined in the Use Agreement and Mortgage Restructuring Agreement. Action(s) taken or planned on the finding: Agree. Management agrees with the recommendation and made the delinquent mortgage payment of $18,268 on February 14, 2024.
View Audit 304215 Questioned Costs: $1
Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps in the future to ensure that our subrecipient agreements include all of the required federal compliance language and we w...
Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps in the future to ensure that our subrecipient agreements include all of the required federal compliance language and we will ensure that risk assessments are performed for future subrecipients. Anticipated Completion Date: April 30, 2024
Refer to finding 2023-001 for the views of responsible officials and planned corrective actions.
Refer to finding 2023-001 for the views of responsible officials and planned corrective actions.
Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. As was noted in the prior year audit, which due to the timing had a carryover impact to the current year, unfortunate circumstances existed prior to the departure of two key employees within th...
Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. As was noted in the prior year audit, which due to the timing had a carryover impact to the current year, unfortunate circumstances existed prior to the departure of two key employees within the Organization that significantly impacted the daily financial reporting and processing capabilities of the Organization. The Organization however, made a concerted effort to ensure that it met Federal program reporting compliance standards. Effective October 1, 2022, the Organization became a 100% pass thru agent of all Federal programs, thereby significantly reducing the financial reporting and processing requirements. The Organization has accordingly changed their financial reporting and processing procedures that has improved the overall internal control over financial reporting and compliance. Federal programs for the year ended June 30, 2023 were subjected to monitoring procedures and subrecipient auditing procedures resulting in unqualified reports and no identification of disallowable costs.
Yamhill County Finance staff will prepare a recorded presentation about our responsibilities for subrecipient monitoring. The recording will be presented to all employees who manage fede ral grants and presented during a MS Teams meeting where a Q&A session will be held afterwards to solidify learni...
Yamhill County Finance staff will prepare a recorded presentation about our responsibilities for subrecipient monitoring. The recording will be presented to all employees who manage fede ral grants and presented during a MS Teams meeting where a Q&A session will be held afterwards to solidify learning and appropriately applying the federal requirements. County staff will ensure these grant award recipients are registered with the County via the County's grant administrat ion program and monitoring activities will commence immediately, and in the same manner that the County has been monitoring other similar awards that did not involve a third-party administrator. Further, the County as a practice will now require that all future grant recipients, regard less of whether administered by a third-party or the County directly, be required to register their organization via the County's grant administration programming for ongoing monitoring and reporting.
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants,...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants, specifically ESSER Funds was due to changing requirements in the program, the newness of the ESSER grants, and lack of training for our grants manager as they are also new to the position. Additional grants training will be conducted for this individual and be completed by July 15, 2024. As our ESSER grants have been expended and completion reports finalized by Grants Management, with no issues or errors found, this should not be an issue in the future.
The College omitted lost revenue and reported incorrect expenses on quarterly grant reports (9/22 and 3/23 reports). The College will revise procedures to ensure amounts reported on quarterly reports are correct.
The College omitted lost revenue and reported incorrect expenses on quarterly grant reports (9/22 and 3/23 reports). The College will revise procedures to ensure amounts reported on quarterly reports are correct.
The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.
The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.
Finding 2023-001 The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all req...
Finding 2023-001 The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in a timely manner. This employee will also be required to forward copies of any grant awards, requirements, communications, and reports to the Finance Department in a timely manner. This will be implemented in April of 2024.
Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on th...
Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and will continue to monitor on a going forward basis.
View Audit 304066 Questioned Costs: $1
Reference: 2023-001 Subrecipient Monitoring Criteria Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Corrective Action Plan The Corporation acknowledges and is aware of this finding. The Chief Executive Officer, Joseph Moody, is the respo...
Reference: 2023-001 Subrecipient Monitoring Criteria Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Corrective Action Plan The Corporation acknowledges and is aware of this finding. The Chief Executive Officer, Joseph Moody, is the responsible party for the financial statements. The award notifications shall be revised to include language to be in compliance with Code of Federal Regulations §200.332. The Corporation is currently working on the revisions and the anticipated completion date is March 31, 2024.
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on August 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on March 11, 2024. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on ...
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
Name of auditee: Santa Fe Apartments Corporation HUD auditee identification number: 122-11398 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Finding...
Name of auditee: Santa Fe Apartments Corporation HUD auditee identification number: 122-11398 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
Finding 393758 (2023-002)
Significant Deficiency 2023
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on...
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding 2023-002: During the year ended December 31, 2023, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $657 for the delinquent deposit. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request HUD approval for a suspension of deposits. Action(s) taken or planned on the finding: Management will make a deposit of $657 during the year ended December 31, 2024 for the delinquent deposit.
Finding 393756 (2023-001)
Significant Deficiency 2023
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on...
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse. Finding 2023-002: During the year ended December 31, 2023, the Corporation did not make the required deposits to the reserve for replacements.
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure t...
We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure they are all returned.
View Audit 303787 Questioned Costs: $1
FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the m...
FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the movement of staff into the Interim Director position from a position of case management. The director acknowledges inexperience in accounting procedures noting additional training is needed. Utilizing a single general ledger to account for all the Agency’s activities, while not comingled, does not allow the Agency to monitor each program separately. The Agency has contacted our fee accountant regarding the auditor’s recommendation to generate a new income statement or have separate general ledgers maintained for each program to note the financial condition of each program and make the needed adjustments. Further exploration is needed to determine how to repay the Voucher Program for the Management overage.
View Audit 303771 Questioned Costs: $1
The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related i...
The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contributed to a negative impact on productivity.
Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of t...
Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of the Provider Relief Funds “option 2” for calculation of lost revenue using budgeted revenue compared to actual revenue, the amounts used for the budget must be based on a board approved budget prior to March 27, 2020, which covers the period of availability. The Organization utilized a budget for the period November 1, 2019, through October 31, 2020 that was board approved prior to March 27, 2020; however, the budget periods of November 1, 2020 through October 31, 2021 and November 1, 2021 through October 31, 2022 were not board approved prior to March 27, 2020. Accordingly, option 3 should have been indicated in the PRF reporting portal. In addition, it was noted that there was not a separate review of the information submitted to the reporting portal. Cause Due to the complexity of the PRF Reporting Requirements, the Organization made an error in selecting option 2 as the reporting method and there was not a second review of the information reported in the PRF reporting portal before submission. Effect or potential effect Option 2 verses Option 3 was selected on PRF reporting portal. Questioned costs None Repeat finding No Recommendation We recommend that management further review terms and conditions of grant reporting requirements and include others within the Organization to provide monitoring and oversight of reporting submissions. Corrective action We agreed with the above comment and will include the involvement of the CEO or a Finance Committee member to review reporting submissions for all grant awards. Due to the unusual nature of the PRF reporting, we believe this issue of noncompliance is isolated. Questions regarding this corrective action plan should be addressed to Tara Bair, President/CEO at (937)599-1411.
FINDING 2023-010: Wage Rate Compliance Response: The District will implement internal controls to ensure that all construction vendor contracts will include prevailing wage clauses and weekly certified payrolls are received.
FINDING 2023-010: Wage Rate Compliance Response: The District will implement internal controls to ensure that all construction vendor contracts will include prevailing wage clauses and weekly certified payrolls are received.
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