Corrective Action Plans

Finding 503389 (2023-013)

Material Weakness 2023

Grant County

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.

View Audit 325543 Questioned Costs: $1

Finding 503388 (2023-012)

Material Weakness 2023

Grant County

NM

Equipment & Real Property Management § 200.303 § 200.313

Views of Responsible Officials and Planned Corrective Action - The County did complete an annual inventory in November 2023 and is scheduling another inventory for November 2024. Responsible Official -Andrea Montoya, Deputy County Manager, and Robert Placencio, Finance Director Timeline and Estima...

Views of Responsible Officials and Planned Corrective Action - The County did complete an annual inventory in November 2023 and is scheduling another inventory for November 2024. Responsible Official -Andrea Montoya, Deputy County Manager, and Robert Placencio, Finance Director Timeline and Estimated Completion Date - December 31, 2024.

View Audit 325543

Finding 503387 (2023-011)

Material Weakness 2023

Grant County

NM

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.

View Audit 325543

Finding 503386 (2023-010)

Material Weakness 2023

Grant County

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Action - Our Chief Procurement Officer has been trained on entering into covered transactions and the requirement to check for any suspension or debarment by vendors in SAM.gov. The County will also maintain quotations for items over the micro-pu...

Views of Responsible Officials and Planned Corrective Action - Our Chief Procurement Officer has been trained on entering into covered transactions and the requirement to check for any suspension or debarment by vendors in SAM.gov. The County will also maintain quotations for items over the micro-purchase threshold. This will be a documented process in the new policy and procedures manual for federal guidelines for Commission approval in November 2024. Responsible Official -Andrea Montoya, Deputy County Manager, and Robert Placencio, Finance Director Timeline and Estimated Completion Date - Resolved.

View Audit 325543 Questioned Costs: $1

Finding 503385 (2023-009)

Material Weakness 2023

Grant County

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Action - The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official -Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Comp...

Views of Responsible Officials and Planned Corrective Action - The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official -Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.

View Audit 325543 Questioned Costs: $1

Finding 503383 (2023-008)

Significant Deficiency 2023

Grant County

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305

The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.

View Audit 325543

Finding 503376 (2023-005)

Material Weakness 2023

Housing Authority of the City of Brownwood, Texas

TX

HUD Housing Programs

Response: We have focused on getting the audit for FYE June 30, 2023 completed. The audit firm that we had contracted with had performed over one-half of the audit work when they withdrew from the engagement. It was difficult by that time to engage a new auditor that would be able to meet the fil...

Response: We have focused on getting the audit for FYE June 30, 2023 completed. The audit firm that we had contracted with had performed over one-half of the audit work when they withdrew from the engagement. It was difficult by that time to engage a new auditor that would be able to meet the filing deadlines. We were unable to hire a new auditor prior to March 31, 2024. We anticipate hiring the auditor for the fiscal year ended June 30, 2024 within the next week. The most important requirement in our contract with the auditor will be to meet the filing deadlines. From now on, we will hire the auditor prior to the end of our fiscal year. Prior to June 30, 2023, our audits and HUD filings have never been late. We will make sure that we are current in the future.

View Audit 325533

Finding 503375 (2023-004)

Material Weakness 2023

Housing Authority of the City of Brownwood, Texas

TX

HUD Housing Programs

Response: We have focused on getting the audit for FYE June 30, 2023 completed. The audit firm that we had contracted with had performed over one-half of the audit work when they withdrew from the engagement. It was difficult by that time to engage a new auditor that would be able to meet the fil...

Response: We have focused on getting the audit for FYE June 30, 2023 completed. The audit firm that we had contracted with had performed over one-half of the audit work when they withdrew from the engagement. It was difficult by that time to engage a new auditor that would be able to meet the filing deadlines. We were unable to hire a new auditor prior to March 31, 2024. We anticipate hiring the auditor for the fiscal year ended June 30, 2024 within the next week. The most important requirement in our contract with the auditor will be to meet the filing deadlines. From now on, we will hire the auditor prior to the end of our fiscal year. Prior to June 30, 2023, our audits and HUD filings have never been late. We will make sure that we are current in the future.

View Audit 325533

Finding 503374 (2023-003)

Material Weakness 2023

Housing Authority of the City of Brownwood, Texas

TX

Questioned Costs Procurement, Suspension & Debarment

Response: Procedures have been changed to require Board of Commissioner’s approval for purchases over $50,000. Purchases under the $50,000 threshold can be procured as long as the items have been approved in the operating budget by the Board of Commissioners. At the beginning of the fiscal year o...

Response: Procedures have been changed to require Board of Commissioner’s approval for purchases over $50,000. Purchases under the $50,000 threshold can be procured as long as the items have been approved in the operating budget by the Board of Commissioners. At the beginning of the fiscal year or Capital Fund Award, items projected to cost more than the approved procurement limits in the aggregate will be bid out as required by the procurement policy. Bid proposals and purchase orders will be completed before the actual purchase providing a detailed level of work required including materials to be used. All Purchases will be tracked, whether through the use of a purchase order or a procurement action. In addition, we have scheduled a detailed procurement training session to aid in our verification of the procurement regulations

View Audit 325533 Questioned Costs: $1

Finding 503367 (2023-001)

Significant Deficiency 2023

Capital Area Community Action Agency, INC

FL

Special Tests & Provisions

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low income representatives are always on the board. While...

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.

View Audit 325531

Finding 503338 (2023-005)

Significant Deficiency 2023

City of Montebello

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attache...

The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attached to each procurement. These files are stored on an internal network drive. Responsible Person: Jackie Leon Expected Implementation Date: 07/01/2024

View Audit 325493

Finding 503332 (2023-004)

Significant Deficiency 2023

City of Montebello

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.430

The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Perso...

The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2024

View Audit 325493

Finding 503330 (2023-006)

Material Weakness 2023

City of Montebello

CA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe. Responsible Person: Sarby Singh Expected Implementation Date: 07/01/2024

View Audit 325493

Finding 503328 (2023-001)

None 2023

Michigan Veterans Foundation, Inc.

MI

Subrecipient Monitoring Reporting § 200.507

MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.

View Audit 325485

Finding 503327 (2023-004)

Material Weakness 2023

City of Gladstone, Michigan

MI

Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303

Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal ...

Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City management will develop written policies and procedures related to federal awards. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: March 2024

View Audit 325478

Finding 503326 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Passaic

NE

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Signi...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least annually to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-two (32) units, four (4) units did not have annual HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $2,249 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Joanna Lara, Director of Housing Administration is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 325464 Questioned Costs: $1

Finding 503298 (2023-002)

Significant Deficiency 2023

Saint Charles County, Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanat...

Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to ensure that suspension and debarment assessment are performed. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: Appropriate corrected actions were implement on December 31, 2023.

View Audit 325463

Finding 503296 (2023-001)

Significant Deficiency 2023

Saint Charles County, Missouri

MO

Subrecipient Monitoring Reporting Significant Deficiency

FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements...

FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024

View Audit 325463

Finding 503291 (2023-003)

Significant Deficiency 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that re...

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that requires all requests submitted for reimbursement be reviewed by someone other than the preparer prior to submission. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 2340 N Harvard Ave, Tulsa, OK 74158 Projected Implementation: July 1, 2024

View Audit 325382

Finding 503289 (2023-002)

Material Weakness 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Allowable Costs / Cost Principles Subrecipient Monitoring

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024

View Audit 325382

Finding 503279 (2023-002)

None 2023

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Management will make sure the audited financial statements are filed into the REAC system 90 days after the fiscal year-end in future years.

View Audit 325367

Finding 503278 (2023-001)

None 2023

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Questioned Costs Cash Management HUD Housing Programs

Management will deposit required amounts.

View Audit 325367 Questioned Costs: $1

Finding 503259 (2023-004)

Significant Deficiency 2023

Warren Easton Senior High School Foundation, Inc.

LA

Equipment & Real Property Management § 200.313

Management response: Warren Easton experienced key personnel changes and lingering effects of COVID-19 which had a direct effect on the financial statement year end closing procedures. Easton plans to re-emphasize policies and procedures to enforce a timely financial close. Responsible Party: Lindsa...

Management response: Warren Easton experienced key personnel changes and lingering effects of COVID-19 which had a direct effect on the financial statement year end closing procedures. Easton plans to re-emphasize policies and procedures to enforce a timely financial close. Responsible Party: Lindsay Carter, Chief Financial Officer Estimated Completion Date: December 30, 2023

View Audit 325313

Finding 503177 (2023-005)

Material Weakness 2023

Wallowa Resources, Inc.

OR

Questioned Costs Subrecipient Monitoring Material Weakness

2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit...

2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS. Corrective Action Pan: USDA fixed the online submission portal in September 2024, and Wallowa Resources immediately submitted the required information to FSRS. Wallowa Resources will ensure that any future obligations to first-tier subrecipients will be reported via FSRS in a timely manner. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: Completed September 2024.

View Audit 325232 Questioned Costs: $1

Finding 503176 (2023-004)

Significant Deficiency 2023

Wallowa Resources, Inc.

OR

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331 § 200.332

2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient ...

2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient agreements, including: Subrecipients’ unique entity identifier, Federal award date of award to Wallowa Resources by the USDA, and ALN number and dollar amount made available by the USDA Wallowa Resources was unable to provide support that subrecipients were assessed for suspension and debarment during the risk assessment. Corrective Action Plan: Wallowa Resources will implement a formal subrecipient monitoring policy using the guidance of 2 CFR 200.332. We are aware of this policy and have used it before. It was an oversight in this case – due in part to the fact that the subrecipients were recommended to us by NRCS staff and were in good standing with NRCS. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: October 2024.

View Audit 325232

Corrective Action Plans

Filters