Corrective Action Plans

Finding 499644 (2023-003)

Significant Deficiency 2023

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: October 2024 – immediate term and December 2025 - software implementation.

View Audit 322528 Questioned Costs: $1

Finding 499643 (2023-005)

Material Weakness 2023

City of New Castle

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number a...

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning Sept. 1, 2024, procedures put in place include the Clerk Treasurer and Deputy Clerk Treasurer verifying each other with the reporting. Internal controls are the Clerk Treasurer will review and include the information to prepare the required reports. Monthly receipt detail and disbursement detail reports will be included, with the Deputy reviewing that. Both will sign off after reviews and communication. Additionally, the monthly detail reports will be provided to the City's Finance Committee and Council who oversees the ARP funds. Anticipated completion date: September 1, 2024

View Audit 322522

Finding 499642 (2023-004)

Material Weakness 2023

City of New Castle

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-004 Finding Subject: COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY - PROCUREMENT AND SUSPENSION AND DEBARMENT. Summary of Finding: There were deficiencies in the internal control system of the City resulting in noncompliance with the grant’s procurement and suspension and debarme...

FINDING 2023-004 Finding Subject: COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY - PROCUREMENT AND SUSPENSION AND DEBARMENT. Summary of Finding: There were deficiencies in the internal control system of the City resulting in noncompliance with the grant’s procurement and suspension and debarment requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Attorney will include certification language in contracts. The Clerk Treasurer will be overseeing by reviewing the contracts and checking SAM.gov. The Deputy Clerk Treasurer will be verifying. Anticipated completion date: September 1, 2024

View Audit 322522

Finding 499641 (2023-003)

Material Weakness 2023

City of New Castle

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2023-003 Finding Subject: COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY - PROCUREMENT AND SUSPENSION AND DEBARMENT. Summary of Finding: There were deficiencies in the internal control system of the City resulting in noncompliance with the grant’s procurement and suspension and debarme...

FINDING 2023-003 Finding Subject: COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY - PROCUREMENT AND SUSPENSION AND DEBARMENT. Summary of Finding: There were deficiencies in the internal control system of the City resulting in noncompliance with the grant’s procurement and suspension and debarment requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City did not follow its policy for Federal Grant Disbursements. The Clerk Treasurer's office will ensure compliance with the Procurement requirement. The City has implemented maintaining contract files with the Deputy Clerk Treasurer reviewing to ensure they contain documentation of the history of the procurement, including the rationale for the method of procurement and selection of the vendor. Anticipated completion date: September 1, 2024

View Audit 322522

Finding 499640 (2023-001)

None 2023

Housing Opportunities, Inc.

NC

Reporting

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN Single Audit Clearinghouse 1201 East 10th Street Jeff...

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Housing Opportunities, Inc. (the"Organization"), respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2023-001: Section III-Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)] Recommendation: The Organization should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Management's Response: Management reviews the financial stability of the banking institutions which hold the Organizations' funds on an ongoing basis and will continue to do so. Management does not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. Management will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Hona Moore at 336-544-2300. Sincerely yours, Hona Moore Partnership Property Management

View Audit 322521

Finding 499638 (2023-002)

Material Weakness 2023

Urban Redevelopment Authority of Pittsburgh

PA

Questioned Costs Procurement, Suspension & Debarment

Finding 2023-002: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Requirements U.S. Department of Treasury, Passes through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development-Assistance Listing Number 21.027 Condi...

Finding 2023-002: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Requirements U.S. Department of Treasury, Passes through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development-Assistance Listing Number 21.027 Condition: During 2023, the URA did not follow the internal control procedures to ensure all covered contracts and subawards were not conducted with entities that are suspended and debarred. The URA's current process is supposed to ensure that all contracts, agreements and grants include a clause or condition that the entity is not suspended or debarred. We reviewed samples of covered transactions and noted that 17 out of 20 transactions did not have the suspension and debarment clause within the agreement. In conjunction with the audit, we reviewed the System for Award management (SAM) Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Action: The URA will add suspension and debarment back to all agreements. For the agreements that have been administered, the URA will review SAM.gov to ensure the client is not in the system.

View Audit 322520 Questioned Costs: $1

Finding 499637 (2023-002)

None 2023

Perkiomen Township

PA

Subrecipient Monitoring Cash Management Period of Performance

A copy of the November 2023 Report has been filed.

View Audit 322519

Finding 499636 (2023-001)

None 2023

Perkiomen Township

PA

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The Township will adopt a written policy regarding cash management of funds designed to minimize the time elapsing between the transfer of funds from the US Treasury and when distributed by the Township.

View Audit 322519

Finding 499635 (2023-005)

Material Weakness 2023

Floyd County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Subrecipient Monitoring Summary of Finding: Both of the County’s subrecipients submitted quarterly reports for Quarter 2 of 2023, covering the time period from April 1st through June 30th. No other quart...

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Subrecipient Monitoring Summary of Finding: Both of the County’s subrecipients submitted quarterly reports for Quarter 2 of 2023, covering the time period from April 1st through June 30th. No other quarterly financial and performance reports were submitted to the County during the fiscal year. As part of the monitoring the County performed on the subrecipients in March 2023, they noted the subrecipients had been missing quarterly reports. Despite communications made by the County to obtain the missing quarterly reports, no other quarterly reports were submitted by the subrecipients. Contact Person Responsible for Corrective Action: Don Lopp, Director of Operations and County Planning Contact Phone Number and Email Address: 812-948-4110 and dlopp@floydcounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Staff will continue to work with Water companies regarding audit of projects and submission of all required quarterly reports. Anticipated Completion Date: Quarterly Reports will be collected until final December 2024 reporting. All subrecipient awards are required to be completed by December 2024.

View Audit 322513

Finding 499634 (2023-004)

Material Weakness 2023

Floyd County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to...

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to December 31, 2022 Current period expenditures reported 7 projects with errors totaling $77,234. Cumulative expenditures reported 22 projects with errors totaling $3,955,669.  Quarterly Report: January 1, 2023 to March 31, 2023 Current period expenditures reported 7 projects with errors totaling $173,169. Cumulative expenditures reported 25 projects with errors totaling $2,633,217.  Quarterly Report: April 1, 2023 to June 30, 2023 Current period expenditures reported 2 projects with errors totaling $0, since expenditures were posted to the incorrect project. Cumulative expenditures reported 24 projects with errors totaling $2,372,744.  Quarterly Report: July 1, 2023 to September 30, 2023 Current period expenditures reported 3 projects with errors totaling $13,412. Cumulative expenditures reported 26 projects with errors totaling $2,273,749. Contact Person Responsible for Corrective Action: Don Lopp, Director of Operations and County Planning Contact Phone Number and Email Address: 812-948-4110 and dlopp@floydcounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the last two audit, it appears data input errors have occurred with the reporting of total expenditures. The initial corrective action of review was not sufficient to correct the data input errors. During the recent July 2024 quarterly report, staff reviewed the items on line and believe that all reporting has been corrected. Starting with the September reporting, two staff members will review the data input Anticipated Completion Date: September 2024 – For the third quarter reporting period.

View Audit 322513

Finding 499631 (2023-004)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

Subrecipient Monitoring § 200.331 § 200.332 § 200.521

Condition: The Organization did not clearly communicate the required federal award information and applicable requirements to the subrecipients. The Organization did not evaluate the risk of non-compliance of the subrecipients in order to identify the appropriate monitoring procedures. Statistical s...

Condition: The Organization did not clearly communicate the required federal award information and applicable requirements to the subrecipients. The Organization did not evaluate the risk of non-compliance of the subrecipients in order to identify the appropriate monitoring procedures. Statistical sampling was not used in making sample selections. Response: The Organizations’ Board and Chief Executive OGicer (CEO) and key HCEDC StaG recognize the need to further refine subrecipient monitoring. Subrecipients within the identified project are all school districts already under single audit with associated levels of financial controls and reporting. Participating districts, via their appropriate elected boards, were informed the conditions of the grant and individually voted to accept obligations and requirements. Some subrecipients in Fall 2023 did attempt to submit unauthorized expenses, the controls were adequate for management to identify these discrepancies, which were in turn not submitted for reimbursement to the state, and appropriate amendments were made prior to any expense being reimbursed. HCEDC management, in alignment with outsourced controller services via CliftonLarsonAllen LLP, have now further increased controls and monitoring activity. Through the onboarding of a new Grants Management System (GMS) in Fall 2024, subrecipient monitoring activity and profiles are now created for each eligible award. In 2024, the HCEDC has also been much more active in communicating reporting and grants management requirements to subrecipients, including multiple amendments to the ESSER grant program. The new GMS system is built specifically to assist organizations with single audit compliance and has multiple features specific to subrecipient reporting and monitoring.

View Audit 322512

Finding 499630 (2023-003)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Cash Management § 200.303

Condition: During our testing, we noted that expenses submitted on forms for reimbursement were allocated to the wrong budget category line items and did not agree to the underlying accounting records. Response: The Organization’s Board, CEO, and key HCEDC staG acknowledge the importance of refining...

Condition: During our testing, we noted that expenses submitted on forms for reimbursement were allocated to the wrong budget category line items and did not agree to the underlying accounting records. Response: The Organization’s Board, CEO, and key HCEDC staG acknowledge the importance of refining internal controls to ensure expenses are used as approved. In this case, the funding agency, Indiana Department of Education, classified some expenses in ways that the auditor and organization leadership felt did not align with the approved final use. This use was reiterated by organization leadership in the grant submission to the funding agency. The funding agency indicated that the response was forwarded to their finance team but provided no further instructions for amending budget categories within the project. All expenditures under the grant project complied with allowable uses within the approved grant submission scope. Organization leadership continued to request reimbursement according to the categories assigned by the funding agency while achieving the project objectives and operating within the established framework. Moving forward, organizational leadership has implemented additional checks and balances through the onboarding of a Grants Management System engagement of CliftonLarsonAllen LLP to better align assigned categories with approved use. Timeline for Implementation: • Grant Management Software – October 2024 • CliftonLarsonAllen LLP engaged – March 2024

View Audit 322512

Finding 499629 (2023-002)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one ins...

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one instance in which duplicate reimbursement occurred. The duplication was reported to the funding agency (Indiana Department of Education) upon discovery and reconciled in order to place grant expenditures in good standing. Corrective Actions Taken: HCEDC staff has been working with CliftonLarsonAllen since March 2024 to design and implement new controls to prevent these types of errors occurring in the future. HCEDC is also onboarding a Grants Management Software to provide additional tracking and reporting transparency for funders and audit purposes. Timeline for Implementation: • Grant Management Software – October 2024 • CliftonLarsonAllen LLP engaged – March 2024

View Audit 322512 Questioned Costs: $1

Finding 499624 (2023-001)

None 2023

Cheneyville Housing Development Corporation

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Cheneyville Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: Rapides Council on Aging has taken over the management of this Project. We have implemented quarterly unit inspections of the occupied units. We have also implemented inspection of the units before a resident move in and after the resident has moved out of the units. All records of the inspections are filed in the project manager’s office.

View Audit 322506

Finding 499623 (2023-002)

None 2023

Cheneyville Housing Development Corporation

FL

Reporting

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: RCOA has taken out as policy for the Project with Forth Insurance company, an initial down pay...

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: RCOA has taken out as policy for the Project with Forth Insurance company, an initial down payment was furnished, and additional sequential payment has been furnished to the policy. Proof of policy can be furnished if required. If the audit Oversight Agency has questions regarding these plans, please call Tamechia Beemon at 318-445-7985. Sincerely yours, Tamechia Beemon Executive Director

View Audit 322506

Finding 499621 (2023-001)

Significant Deficiency 2023

Cuyahoga Metropolitan Housing Authority

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. ...

CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 through December 31, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2023-001 Section 8 Project Based Cluster – Assistance Listing No. 14.856/14.182 Recommendation: We recommend the Authority review their process for scheduling inspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the inspection policies and procedures to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 322505

Finding 499620 (2023-002)

Significant Deficiency 2023

Town of Hampton

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Audit Finding Reference: 2023-002 Management’s Response and Planned Corrective Action: It is my understanding from talking with Ethan Blevins that this is something that is being discovered across many municipalities and school districts. I am awaiting a sample of this type of policy from Ethan...

Audit Finding Reference: 2023-002 Management’s Response and Planned Corrective Action: It is my understanding from talking with Ethan Blevins that this is something that is being discovered across many municipalities and school districts. I am awaiting a sample of this type of policy from Ethan Blevins. Once I have the sample, I will draft a policy and have it approved by the board prior to end of year. Name of Contact Person and Completion Date: Name 1: Kristi Pulliam Name 2: Anticipated Completion Date – 12/31/24

View Audit 322501

Finding 499617 (2023-001)

Material Weakness 2023

County of Jefferson

PA

Subrecipient Monitoring Internal Control / Segregation of Duties

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was no...

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor. Anticipate Completion Date: Immediate

View Audit 322490

Finding 499616 (2023-002)

Material Weakness 2023

County of Jefferson

PA

Subrecipient Monitoring Internal Control / Segregation of Duties

Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not perfor...

Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor. Anticipate Completion Date: Immediate

View Audit 322490

Finding 499612 (2023-001)

Significant Deficiency 2023

Fox-Wolf Watershed Alliance INC

WI

The Organization has evaluated the cost/benefit of hiring additional support staff to achieve proper separation of duties and at this point it is not possible due to budget constraints.

View Audit 322470

Finding 499610 (2023-001)

Significant Deficiency 2023

Hazel Dell Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of...

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of Condition: Four of the tenant file selected for review were charged with rental rates higher than the HAP contract. 2. Cause: Property manager error on contract rate input. 3. Actions Taken on the Finding: Property manager will be bringing the rent roll and voucher submission process to the centralized Compliance team. This team member will run the rent rolls, comparing them to the current rent schedules on file. Once this first approval is completed, the rent rolls will be sent to onsite property managers for approval.

View Audit 322465 Questioned Costs: $1

Finding 499609 (2023-001)

Significant Deficiency 2023

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

Reporting

The Organization acknowledges that a reporting requirement contained within the American Rescue Plan Act contract was not completed. The lapse occurred as a result of personnel changes in 2022-2023. The Finance Director, Faith Schiffer, has been tasked with ensuring the reports are filed in a timely...

The Organization acknowledges that a reporting requirement contained within the American Rescue Plan Act contract was not completed. The lapse occurred as a result of personnel changes in 2022-2023. The Finance Director, Faith Schiffer, has been tasked with ensuring the reports are filed in a timely manner.

View Audit 322456

Finding 499608 (2023-003)

Significant Deficiency 2023

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

The Organization acknowledges that a signer of a USDA order was not included on the approved shopper list, a delivery driver issue. The Organization has retrained its delivery drivers to ensure they are obtaining and cross referencing signatures on USDA food product.

View Audit 322456

Finding 499607 (2023-002)

Significant Deficiency 2023

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

The Organization acknowledges the instances of invoices not being signed by a representative of the receiver. The Organization has since provided training to all delivery drivers to ensure all invoices of orders are signed upon delivery.

View Audit 322456

Finding 499587 (2023-003)

Material Weakness 2023

Anson-Madison Sanitary District

ME

Reporting Internal Control / Segregation of Duties

The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles, implement the proper segregation of duties among who performs the billing, receives cash receipts, pos...

The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles, implement the proper segregation of duties among who performs the billing, receives cash receipts, posts receipts to customer accounts, and makes deposits at the bank from occurring. The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the Schedule of Expenditures and Federal Awards in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). While there is an outsourced bookkeeper, the Office Manager performs three of these functions in the normal course of performing her duties. The Board of Trustees plans to remain involved in the financial activities of the District to provide oversight by performing a monthly review of the financial information of the District to provide mitigating controls over the lack of segregation of duties over these functions. Responsible party: Dale Clark, Superintendent, (207) 696-5211 Anticipated Completion Date: Ongoing

View Audit 322446

Corrective Action Plans

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