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Corrective Action Plans

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Finding 403174 (2023-001)
Significant Deficiency 2023
Housing and Community Redevelopment Authority of Marlboro County
SC
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the famil...
2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the family's voucher or the unit size selected by the family. 24 CFR 982.S0S(c)(l) Anticipated Completion Date: Management will implement training and procedures to ensure compliance with federal guidelines that relate to the Housing Choice Voucher Program. Training and procedure reviews are currently in progress and will be ongoing.
View Audit 310317
Finding 403173 (2023-001)
Significant Deficiency 2023
The Housing Authority of Cheraw
SC
HUD Housing Programs
Corrective Action Plan: During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to the numerous vacancies and changes in executive level responsibilities, the disbursement end date August 2, 2023 regarding the Cheraw Sewer Grant was ...
Corrective Action Plan: During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to the numerous vacancies and changes in executive level responsibilities, the disbursement end date August 2, 2023 regarding the Cheraw Sewer Grant was overlooked. Because the deadline for expanding grant funds expired HUD recalled the remaining funds that were in the Sewer Grant account. All senior level leadership positions have since been filled, and the responsibility for monitoring all grant fund deadlines have been assigned to the appropriate staff. The monitoring of grant deadlines is ongoing. Anticipated Completion Date: The Housing Authority was required to return the unspent funds after 24 months. Funds unavailable for use.
View Audit 310316
Finding 403172 (2023-002)
Significant Deficiency 2023
Housing Authority of Florence
AL
HUD Housing Programs
Finding# 2023-002 Capital Fund Program Grants Draws Under Moving to Work (MTW) Budget Lines During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, MTW grant fun...
Finding# 2023-002 Capital Fund Program Grants Draws Under Moving to Work (MTW) Budget Lines During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, MTW grant funds was drawn down however not accounted for under the MTW budget line. All senior level leadership positions have since been filled, and the responsibility for monitoring all current awards to determine their status and alignment with federal funding requirements have been assigned to the appropriate the staff. Anticipated Completion Date: The monitoring of Capital Fund Program Grants Draws to Moving To Work Budget Lines is ongoing. Contact Person: Alphonso Bradley, Executive Director
View Audit 310315
Finding 403171 (2023-001)
Significant Deficiency 2023
Housing Authority of Florence
AL
HUD Housing Programs
Finding# 2023-001 During the past year, the Housing Authority experienced a high turnover rate amongst the-senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, the account associated with the disbursement end date of August 2, 2023 regarding the F...
Finding# 2023-001 During the past year, the Housing Authority experienced a high turnover rate amongst the-senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, the account associated with the disbursement end date of August 2, 2023 regarding the Florence Sewer Grant was overlooked. Since then all senior level leadership positions have been filled, and the responsibility for monitoring all grant funding deadlines have been assigned to the appropriate staff. The monitoring of grant deadlines is ongoing. Per 24 CFR 905.204, PHAs have 1 year to obligate and 2 years to expend Emergency Safety and Security grant funds. Anticipated Completion Date: The Housing Authority was required to return the unspent after 24 months. Funds unavailable or use.
View Audit 310315
Finding 403170 (2023-001)
Material Weakness 2023
Attalla City Board of Education
AL
Questioned Costs Procurement, Suspension & Debarment Special Tests & Provisions
Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedur...
Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”). The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. Therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. Response: Management will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESF) in excess of $2,000 specify applicability of wage rate requirements.
View Audit 310311 Questioned Costs: $1
Finding 403169 (2023-002)
Significant Deficiency 2023
Freeborn County
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audi...
Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2024
View Audit 310310
Finding 403165 (2023-005)
Significant Deficiency 2023
Dallas County Board of Education
AL
Procurement, Suspension & Debarment
The Dallas County Board of Education will include in its policy the proper use of the Uniform Guidance. The Uniform Guidance, Part 200.320, requires formal procurement methods, including sealed bids or proposals, to be used for purchases of property or services that exceed the simplified acquisitio...
The Dallas County Board of Education will include in its policy the proper use of the Uniform Guidance. The Uniform Guidance, Part 200.320, requires formal procurement methods, including sealed bids or proposals, to be used for purchases of property or services that exceed the simplified acquisition threshold, currently $250,000. Additionally, the Superintendent is requesting technical support and an audit of federal funds form the Alabama State Department of Education. This support is needed to ensure compliance and proper management of federal dollars and to help improve internal controls.
View Audit 310305
The Housing Authority of Lafourche Parish
LA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process,...
The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process, and anticipates the strengthened controls to be in place by August 1, 2024.
View Audit 310302 Questioned Costs: $1
The Housing Authority of Lafourche Parish
LA
HUD Housing Programs Material Weakness Reporting
The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within t...
The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2024.
View Audit 310302
Finding 403160 (2023-003)
Material Weakness 2023
The Housing Authority of Lafourche Parish
LA
Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.
View Audit 310302
Finding 403159 (2023-002)
Material Weakness 2023
The Housing Authority of Lafourche Parish
LA
Procurement, Suspension & Debarment HUD Housing Programs
The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of July 1, 2024.
The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of July 1, 2024.
View Audit 310302
Finding 403157 (2023-004)
Significant Deficiency 2023
The Housing Authority of Lafourche Parish
LA
HUD Housing Programs Eligibility Significant Deficiency
The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of September 1, 2024.
The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of September 1, 2024.
View Audit 310302
Finding 403156 (2023-002)
Material Weakness 2023
Winslow Village INC
MA
Eligibility
Beginning in 2024, the Organization’s General Manager has implemented a process to ensure annual re-certifications and income verifications completed by the Property Manager. Utilizing the property management system, the Property Manager will track those tenants whose annual re-certifications and in...
Beginning in 2024, the Organization’s General Manager has implemented a process to ensure annual re-certifications and income verifications completed by the Property Manager. Utilizing the property management system, the Property Manager will track those tenants whose annual re-certifications and income verifications are coming due. The Property Manager will complete the re-certification and income verification process and then update the tenant file, as required by the regulatory agreement. Winslow Village, Inc. 1520 Ocean St. Marshfield, MA 02050 The General Manager, Marianne Correia, will oversee this under the guidance of Three-Kay Consulting, LLC. This will be implemented by year end of 2024. Marianne Can be reached at 781-837-5998.
View Audit 310292
Finding 403155 (2023-001)
Significant Deficiency 2023
Town of Westford
MA
Procurement, Suspension & Debarment § 200.318 § 200.326
FINDING NO 2023-001 Significant deficiency in Internal Control Over Compliance – Improve Control and Documentation over Procurement Detail of Finding and Planned Corrective Action Plan During the single audit it was discovered that a summary of bid quotes for one of the items selected for procureme...
FINDING NO 2023-001 Significant deficiency in Internal Control Over Compliance – Improve Control and Documentation over Procurement Detail of Finding and Planned Corrective Action Plan During the single audit it was discovered that a summary of bid quotes for one of the items selected for procurement testing was not available. The project selected had initially begun in FY2017 before the Town implemented its procurement tracking system. The individual in charge of the project had resigned and although the Technology Department tried to do a search of the employee’s email, the documentation was not found. The Town maintains an online procurement folder (by fiscal year) available to all departments to store all procurement information by project. The Town views this particular finding as an unfortunate exception to the procedures and policies that it has put into place to procure everything properly during FY2020. The Town will continue to follow all procurement guidelines and store all procurement documentation in a centralized location so that this finding does not happen again. Contact Dan O’Donnell – Finance Director Jesse Beyer – Town Accountant Completion Date (expected) These procedures and policies mentioned above related to procurement are expected to be implemented before the completion of June 30, 2024.
View Audit 310284
Finding 403154 (2023-005)
Significant Deficiency 2023
City of Green Cove Springs, Fl
FL
Procurement, Suspension & Debarment § 200.214
Management’s Response - This has been corrected. The City Council approved an amendment to the City’s Purchasing Policies and Procedures Manual at their May 6, 2024 meeting to add a suspension and debarment certification requirement for all formal procurement processes. Vendors selected via the form...
Management’s Response - This has been corrected. The City Council approved an amendment to the City’s Purchasing Policies and Procedures Manual at their May 6, 2024 meeting to add a suspension and debarment certification requirement for all formal procurement processes. Vendors selected via the formal bid process (over $25,000) are required to submit the signed suspension and debarment certification.
View Audit 310280
Finding 403153 (2023-001)
Material Weakness 2023
Morris County Usd 417
KS
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
View Audit 310279
Finding 403144 (2023-002)
Significant Deficiency 2023
United Tribes Technical College
ND
Allowable Costs / Cost Principles
The FY23 and FY24 Indirect Costs Proposals were submitted and approved in January 2024. The College adjusted the IDC collections for FY23 and is currently using the FY24 IDC approved rate. The College continues to use an outside entity to work with UTTC Finance staff to complete future IDC Proposals...
The FY23 and FY24 Indirect Costs Proposals were submitted and approved in January 2024. The College adjusted the IDC collections for FY23 and is currently using the FY24 IDC approved rate. The College continues to use an outside entity to work with UTTC Finance staff to complete future IDC Proposals in a timely manner. We expect the FY 25 and FY26 IDC Proposal to be submitted by December 31, 2024. The CFO is responsible to ensure this is completed.
View Audit 310273
Finding 403142 (2023-003)
Material Weakness 2023
Blanco County
TX
Procurement, Suspension & Debarment § 200.214
Finding Summary: The County's procurement procedures do not include procedures for vetting vendors with regard to suspension and debarment from participating in federal assistance programs. Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Any future relevant pro...
Finding Summary: The County's procurement procedures do not include procedures for vetting vendors with regard to suspension and debarment from participating in federal assistance programs. Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Any future relevant procurement will include vetting procedures to prevent those who are suspended and/or debarred from participating in the project. Anticipated Completion Date: Ongoing
View Audit 310264
Finding 403141 (2023-002)
Material Weakness 2023
Blanco County
TX
Procurement, Suspension & Debarment § 200.214
Finding Summary: County should comply with Uniform Guidance regarding procurement Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Recent developments have resulted in a change in personnel. Individuals now involved in any grant funded procurement will be taske...
Finding Summary: County should comply with Uniform Guidance regarding procurement Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Recent developments have resulted in a change in personnel. Individuals now involved in any grant funded procurement will be tasked with monitoring our procurement procedures for compliance with Uniform Guidance principles. Additionally, a follow up with the project contractor revealed that no ineligible vendors were, in fact, selected or used. Anticipated Completion Date: Ongoing
View Audit 310264
Twin Cities Area Transportation Authority
MI
Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.318 § 200.319 § 200.320
Failure to Follow Procurement Policy Finding 2023-003 Auditor Description of Condition and Effect: The Authority did not comply with the current procurement policy as procedures were not fully followed and required forms were not completed. The following forms required by either 2 CFR 200 and/or t...
Failure to Follow Procurement Policy Finding 2023-003 Auditor Description of Condition and Effect: The Authority did not comply with the current procurement policy as procedures were not fully followed and required forms were not completed. The following forms required by either 2 CFR 200 and/or the Authority’s own procurement policy were not completed for the current year capital asset purchases: Written Record of Procurement Checklist Form, Method of Procurement Decision Matrix, Advertisement and Solicitation Form, Bid Quotations, Fewer Than 3 Offers Received Evaluation if applicable, Proposal Tabulation, Certification of Compliance with Federal Clauses for the assets less than $25,000, Responsibility Determination (sam.gov debarred verification), and Cost/Price Analysis. Also, as stated in the prior finding, the procurement policy needs to be updated. As a result, the Authority is noncompliant with 2 CFR 200 and its own procurement policy. Auditor Recommendation: We direct the Authority to implement procedures to ensure that the fiscal year 2022 is certified within the required nine-month deadline. Corrective Action Plan: The Authority will review and update its procurement policy to comply with federal requirements. The Authority’s management, consultant, and finance director will review the procedures in the policy to ensure they are being acted upon accordingly going forward. Responsible Official: Contact person is Rufus Adams, Executive Director,275 East Wall Street, P.O. Box 837, Benton Harbor, Michigan 49023. Telephone (269) 927-2268. Due Date: September 30, 2024
View Audit 310253
Twin Cities Area Transportation Authority
MI
Procurement, Suspension & Debarment Cash Management Equipment & Real Property Management § 200.302 § 200.305 § 200.313 § 200.318 § 200.319
Federal Aid Policies Finding 2023-002 Auditor Description of Condition and Effect: The Authority’s management has completely turned over and been restructured. However, the Authority’s policies for federal aid approved in 2021 have not been revised to update for the current management structure. ...
Federal Aid Policies Finding 2023-002 Auditor Description of Condition and Effect: The Authority’s management has completely turned over and been restructured. However, the Authority’s policies for federal aid approved in 2021 have not been revised to update for the current management structure. The policies have also not been updated for changes in the 2 CFR 200 that have occurred. As a result, the Authority is noncompliant with 2 CFR 200. Auditor Recommendation: We direct the Authority review and update all federal aid policies and implement procedures to ensure that they are being reviewed at least once a year for changes in the Authority’s management structure or changes that occur in the 2 CFR 200. Corrective Action Plan: The Authority will update their federal policies to comply with 2 CFR 200 and will review all policies on an annual basis going forward. Responsible Official: Contact person is Rufus Adams, Executive Director,275 East Wall Street, P.O. Box 837, Benton Harbor, Michigan 49023. Telephone (269) 927-2268. Due Date: September 30, 2024
View Audit 310253
Finding 403100 (2023-002)
Material Weakness 2023
Casa Grande Union High School District No. 82
AZ
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director An...
Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: It has been noted that several of the concerns associated with lack of appropriate payroll procedures occurred due to lack of clear communication with HR regarding rates of pay for new and continuing employees. Therefore, procedures have been put in place to address these issues to ensure an effective, transparent process. The following procedures are in place (or are being implemented) to improve performance in the HR/Payroll Department: I. Position Changes for Employees During the School Year: Position Changes for an employee during the school year will be addressed in the following manner: a. The governing board will continue to receive a personnel recommendation form that includes: i. Employee name ii. Position details (such as rate of pay, position title, control code‐if the position is a replacement.) iii. Site relocation (if applicable) iv. Reason for the position change v. Effective date of the change b. Agreements/Contracts will be issued to staff members for their signature. c. Payroll receives the personnel document after board approval. If the position change for the employee is a replacement, payroll uses the control assigned by HR. If the position change is a new position, Finance assigns the control code and sends to HR. II. Agreements/Contracts for Staff Members: a. Agreements/contracts will be created for each staff member to obtain staff member signature after board approval. b. Agreements will be placed in the staff members’ files. c. Agreements will include: i. Employee name ii. New position/title iii. Site relocation (if applicable), iv. Rate of pay v. Effective date. vi. Employee signature and date d. Tracking of these agreements will occur using onboarding and transfer agreement spreadsheets. III. Communications a. Payroll and HR staff will meet weekly to clarify hiring/payroll issues as they arise. b. A documented flow of information; forms initiated by HR will be shared with payroll to ensure clarity of intent. IV. Flexibility and Amendments: a. As the process continues, certain points will be amended or adjusted to improve the efficiency of tracking employee status changes. V. Training a. HR and Payroll Staff received training last year regarding the use of HR and payroll software and will receive updated training in the 2024‐2025 school year. The District will reimplement (it had been used prior to 2022, but was discontinued) a more thorough use of payroll software in spring of 2025 to increase efficiency and accuracy. b. We will hire a consultant to work with staff for the 2024‐25 school year to ensure more transparent and efficient practice of tracking employee status changes in the District.
View Audit 310236 Questioned Costs: $1
Finding 403098 (2023-001)
Significant Deficiency 2023
Casa Grande Union High School District No. 82
AZ
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting documen...
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting document has been developed to support Part 1 of the LEA Uses of ESSER funds reporting requirements. Additionally, maintaining an ESSER Reporting documentation spreadsheet. The ESSER reporting spreadsheet includes PO#’s and JE’s with expenditures that are in alignment with the ESSER Use of Funds reporting. These documents and spreadsheets are compiled by utilizing: - Transaction Detail Reports – Visions - Purchase Order Pay History Report – Visions - Payroll Distribution Reports – Visions - ESSER Budget – Grants Management Enterprise These documents/spreadsheets are also shared with the Federal & State Programs Coordinator and will be uploaded into GME related documents for continuity regardless of staffing changes.
View Audit 310236
El Proyecto Del Barrio, Inc.
CA
Subrecipient Monitoring Eligibility HUD Housing Programs
El Proyecto will implement monitoring measures by grant supervising staff to ensure that typos entered into any system are reviewed before final submission. Person Responsible: Haimanot Fekadu Position of Responsible Party: Youth Source Center Sun Valley Completion Date: September 30, 2024
El Proyecto will implement monitoring measures by grant supervising staff to ensure that typos entered into any system are reviewed before final submission. Person Responsible: Haimanot Fekadu Position of Responsible Party: Youth Source Center Sun Valley Completion Date: September 30, 2024
View Audit 310230
El Proyecto Del Barrio, Inc.
CA
Reporting Subrecipient Monitoring
A) El Proyecto will implement additional monitoring measures to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024 B) El P...
A) El Proyecto will implement additional monitoring measures to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024 B) El Proyecto will implement monitoring measures to ensure that only authorized personnel can review and submit reports. This also includes signing off on all needed contracts. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024
View Audit 310230
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