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Corrective Action Plans

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Finding 498285 (2023-005)
Material Weakness 2023
City of Seattle
WA
Subrecipient Monitoring
HSD acknowledges the deficiencies identified in the audit which were due to a long-term position vacancy and recruiting challenges in a competitive job market. This position was filled as of May 2024, and all outstanding reports for 2022 and 2023 CDBG, HOPWA/HIFA and ESG FFATA reports have been subm...
HSD acknowledges the deficiencies identified in the audit which were due to a long-term position vacancy and recruiting challenges in a competitive job market. This position was filled as of May 2024, and all outstanding reports for 2022 and 2023 CDBG, HOPWA/HIFA and ESG FFATA reports have been submitted as of July 2024. The city has the resources in place to assure timely accurate and timely FFATA reporting for all applicable sub-awards by the due date as the required by federal regulation.
View Audit 321037
City of Seattle
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Human Services Department The Human Services Department has acknowledged the issue identified regarding timesheet pre-approvals and will take immediate steps to address the issue. HSD will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavai...
The Human Services Department The Human Services Department has acknowledged the issue identified regarding timesheet pre-approvals and will take immediate steps to address the issue. HSD will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavailable on the day payroll approval is due. HSD will maintain compliance with payroll policies and ensure the accuracy of timesheet approvals. Office of Housing The Office of Housing has acknowledged the finding regarding timesheet pre-approvals and will take immediate steps to address the issue. Office of Housing will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavailable on the day payroll approval is due. This adjustment will be incorporated into the previous improved practices, eliminating the need for pre-approving timesheets. By ensuring that proxy approvers are in place, the department will maintain compliance with payroll policies and ensure the accuracy of timesheet approvals. Parks and Recreation Department The Parks and Recreation Department acknowledges the finding regarding timesheet preapprovals and will ensure that proxy timesheet approvers are assigned moving forward as part of the department's ongoing commitment to improved practices. In addition, the department would like to clarify that the pre-approval noted occurred before the implementation of the current corrective action plan, which addressed the prior year's finding. The department reassures the State Auditor's Office (SAO) that the newly adopted practices, which prevent preapprovals, will continue to be strictly followed, ensuring compliance and accuracy in payroll processing, even during pay periods that coincide with holidays.
View Audit 321037 Questioned Costs: $1
Finding 498271 (2023-003)
Significant Deficiency 2023
City of Seattle
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
HSD acknowledges the identified weakness and implemented an updated Accounts Payable control procedure in 2024, that includes an additional standard monthly report and review process to ensure that reimbursements are processed with the required 30-day period.
HSD acknowledges the identified weakness and implemented an updated Accounts Payable control procedure in 2024, that includes an additional standard monthly report and review process to ensure that reimbursements are processed with the required 30-day period.
View Audit 321037
Finding 498267 (2023-002)
Material Weakness 2023
City of Seattle
WA
Subrecipient Monitoring
HSD acknowledges the deficiencies identified in the audit which were due to a long-term position vacancy and recruiting challenges in a competitive job market. This position was filled as of May 2024, and all outstanding reports for 2022 and 2023 CDBG, HOPWA/HIFA and ESG FFATA reports have been subm...
HSD acknowledges the deficiencies identified in the audit which were due to a long-term position vacancy and recruiting challenges in a competitive job market. This position was filled as of May 2024, and all outstanding reports for 2022 and 2023 CDBG, HOPWA/HIFA and ESG FFATA reports have been submitted as of July 2024. The city has the resources in place to assure timely accurate and timely FFATA reporting for all applicable sub-awards by the due date as the required by federal regulation.
View Audit 321037
Finding 498263 (2023-001)
Material Weakness 2023
City of Seattle
WA
Subrecipient Monitoring
HSD acknowledges the identified issues, which were primarily due to a long-term vacancy of key staff responsible for conducting these duties. HSD notes that these are multi-year grants, with previously assessed contracted providers who have experience administering these funding sources for multiple...
HSD acknowledges the identified issues, which were primarily due to a long-term vacancy of key staff responsible for conducting these duties. HSD notes that these are multi-year grants, with previously assessed contracted providers who have experience administering these funding sources for multiple years on behalf of the city. Therefore, HSD prioritized ensuring that essential services and agreements continued uninterrupted to prevent homelessness among vulnerable populations. The vacancy was filled as of October 2023. Risk assessments and monitoring plans are now in place and are expected to be completed before December 2024. Staff is trained on the most current HOPWA procedures and CAPER reporting requirements. HSD remains committed to dedicating the necessary resources to ensure ongoing compliance with all relevant program requirements, while also reinforcing its capacity to deliver essential services to those in need.
View Audit 321037
Finding 498262 (2023-001)
Significant Deficiency 2023
Sunflower Diversified Services, Inc.
KS
HUD Housing Programs Procurement, Suspension & Debarment Reporting
14.155 – Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Condition During testing, we identified that certain tenants had an improper amount of rent calculated and applied to their rental agreement or paid an incorrect amount. Recommendation Procedures sho...
14.155 – Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Condition During testing, we identified that certain tenants had an improper amount of rent calculated and applied to their rental agreement or paid an incorrect amount. Recommendation Procedures should be reviewed to ensure that all tenants pay an accurate amount for their rental agreements. Comments on the Finding The Organization is aware of the oversight and will strive to improve the process in the future. Action Taken As of the date of this notice, processes have been implemented for the Fiscal Manager or Executive Director to complete a review of all rent calculations prior to sending them to the third party HUD contractor for inclusion on form HUD-50059. Additionally, all applicable staff have been trained on the timelines associated with implementing rent increases.
View Audit 321023
Finding 498252 (2023-001)
Significant Deficiency 2023
West Hennepin Affordable Housing Land Trust Dba Homes Within Reach
MN
Reporting Significant Deficiency § 200.512
Name of contact person: Brenda Lano, Executive Director Corrective Action: The Organization continues to work with the various cities and counties to obtain grant agreements and document if there is not an agreement. The Organization is also actively working with their auditor to improve communicat...
Name of contact person: Brenda Lano, Executive Director Corrective Action: The Organization continues to work with the various cities and counties to obtain grant agreements and document if there is not an agreement. The Organization is also actively working with their auditor to improve communication during the audit so a late filing does not occur again. We expect the issue will be mitigated for the 2023 audit. Completion Date: The Organization has already adopted this corrective action.
View Audit 321018
Finding 498251 (2023-003)
Significant Deficiency 2023
Greater Bethlehem
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 321015
Finding 498250 (2023-002)
Significant Deficiency 2023
Greater Bethlehem
LA
Equipment & Real Property Management
Going forward, we will properly capitalize property and equipment according to the capitalization policy.
Going forward, we will properly capitalize property and equipment according to the capitalization policy.
View Audit 321015
Finding 498249 (2023-001)
Significant Deficiency 2023
Greater Bethlehem
LA
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods
View Audit 321015
Finding 498246 (2023-002)
Significant Deficiency 2023
Door County, Wisconsin
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
2023-002 Suspension & Debarment Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: ...
2023-002 Suspension & Debarment Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The county is reviewing and updating its Uniform Grant Guidance Federal Guidelines policy and procedures to include suspension and debarment, ensuring compliance with all federal grants requirements. Name(s) of the contact person(s) responsible for corrective action: Steve Wipperfurth, Finance Director Planned completion date for corrective action plan: December 31, 2024
View Audit 321004
Finding 498244 (2023-006)
Significant Deficiency 2023
City of Denison
IA
Reporting Internal Control / Segregation of Duties
The City will develop policies and procedures to ensure that all federal reporting is done timely and accurately. Also, those policies and procedures should ensure that these reports are independently reviewed before submission.
The City will develop policies and procedures to ensure that all federal reporting is done timely and accurately. Also, those policies and procedures should ensure that these reports are independently reviewed before submission.
View Audit 320993
Finding 498243 (2023-001)
Significant Deficiency 2023
Northland Counseling Center, INC
MN
Internal Control / Segregation of Duties Reporting
Lack of segregation of duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable di...
Lack of segregation of duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action taken: The Center agrees with recommendations. The Center recongizes this deficiency due to the size of the financial department and limted resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part-time employee in August 2023 to assist with financial preparation. In May 2024 Northland hired an additional part-time employee to assist with billing data analysis. This is an ongoing process.
View Audit 320984
Finding 498240 (2023-003)
Significant Deficiency 2023
Joshua Manor
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320977
Finding 498239 (2023-002)
Significant Deficiency 2023
Joshua Manor
LA
Matching / Level of Effort / Earmarking
Going forward, we will adjust the utility accruals based on the most recent utility billings
Going forward, we will adjust the utility accruals based on the most recent utility billings
View Audit 320977
Finding 498238 (2023-001)
Significant Deficiency 2023
Joshua Manor
LA
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods.
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods.
View Audit 320977
Finding 498204 (2023-002)
Significant Deficiency 2023
Mt. Sinai Manor
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320969
Finding 498203 (2023-001)
Significant Deficiency 2023
Mt. Sinai Manor
LA
HUD Housing Programs
Checks for the monthly reserve for replacement deposits for 12 months were generated in the entire year of 2023. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fraudulent activities had taken place with the reser...
Checks for the monthly reserve for replacement deposits for 12 months were generated in the entire year of 2023. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fraudulent activities had taken place with the reserve for replacement accounts. The banking institution closed all accounts and restricted all routine depository activity while they worked through the fraudulent activity. Because of this, the banking institution established new accounts in January 2024 at which time the held payments were deposited into the new account.
View Audit 320969
Finding 498202 (2023-005)
Significant Deficiency 2023
Rev. Dr. Clay Evans Manor
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320968
Finding 498201 (2023-004)
Significant Deficiency 2023
Rev. Dr. Clay Evans Manor
LA
HUD Housing Programs Matching / Level of Effort / Earmarking
Due to the fraudulent activity with the reserve for replacement bank account in October of 2023, we were unable to return the borrowed funds to the reserve account until the new account was open and accessible.
Due to the fraudulent activity with the reserve for replacement bank account in October of 2023, we were unable to return the borrowed funds to the reserve account until the new account was open and accessible.
View Audit 320968
Finding 498200 (2023-003)
Significant Deficiency 2023
Rev. Dr. Clay Evans Manor
LA
HUD Housing Programs
Checks for the monthly reserve for replacement deposits for 12 months were generated in the entire year of 2023. We do admit that the deposit was deposited late. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fra...
Checks for the monthly reserve for replacement deposits for 12 months were generated in the entire year of 2023. We do admit that the deposit was deposited late. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fraudulent activities had taken place with the reserve for replacement accounts. The banking institution closed all accounts and restricted all routine depository activity while they worked through the fraudulent activity. Because of this, the banking institution established new accounts in January 2024 at which time the held payments were deposited into the new account.
View Audit 320968
Finding 498199 (2023-002)
Significant Deficiency 2023
Rev. Dr. Clay Evans Manor
LA
Matching / Level of Effort / Earmarking
We will ensure that going forward utility accruals will be properly posted.
We will ensure that going forward utility accruals will be properly posted.
View Audit 320968
Finding 498198 (2023-001)
Significant Deficiency 2023
Rev. Dr. Clay Evans Manor
LA
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods
The beginning balances of 2023 were not adjusted to the requested 2022 Audit Adjustment Entries received from the Auditor. We will record the adjusted journal entries of 2022 and 2023 in their respective periods
View Audit 320968
Finding 498197 (2023-004)
Significant Deficiency 2023
Benton County
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2023 Compliance Requirement Affected: Suspension an...
SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County align their policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure their policy is followed. Name of the contact person responsible for corrective action plan: Jackie Traut, Accounting Supervisor Planned completion date for corrective action plan: December 31, 2024
View Audit 320954
Finding 498196 (2023-004)
Material Weakness 2023
Osceola Electric Cooperative, Inc.
IA
Reporting Material Weakness
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97 .039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system desi...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97 .039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Mark Vander Pol, Office Manager and Jeff TenNapel, General Manager Anticipated Completion Date: Ongoing
View Audit 320953
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